HomeMy WebLinkAboutBOE Meeting-August 21, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 21, 2012
ASSEMBLY
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The 2012 New Hanover County Board of Equalization and Review met on Tuesday, August 21, 2012, at
9:00 a.m. in the Lucie F. Harrell Conference Room of the New Hanover County Government Center, 230
Government Center Drive, Wilmington, North Carolina. The purpose of the meeting was to hear appeals by
property owners regarding their 2012 tax value assessments.
Members present for the AM Session were: Don Harris (Chairman), John Babb, Joe Miller (Acting
Chairman for Tabs 14 & 15), and Bob Drach.
Members present for the PM Session were: John Babb (Interim Chair), Ryan Rhodenhiser, and Linda
Woods.
Staff members present were: Tax Administrator Roger Kelley (PM Session); Assistant Tax Administrator
Jeff Niebauer (AM Session); Appraisal Supervisor Pete Richardson; Appraisers Chris Boney, Charles Davis, Jim
Hardin, Tom Harris, and Stephen Walker; and, Appraisal Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9 a.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for consideration or approval.
AGENDA ITEM # 2: Affirmation of the Following Signed and Agreed Values
Assistant Tax Administrator Jeff Niebauer presented a list of appellants who, in writing, have agreed to the
value recommended by the appraisers and agreed to withdraw their appeals.
Motion: Joe Miller MOVED, SECONDED by John Babb, to affirm the assessed values of the appeals listed below
as withdrawn or agreed upon by appellants. Upon vote, the motion carried 4 to 0.
Parcel -ID
R03318- 005 - 010 -000
R03610- 004 - 002 -000
R03620- 005 - 018 -000
R04317- 003 - 011 -000
R04815- 014 - 010 -000
R04818- 014 - 002 -000
R04818- 014 - 003 -000
R04818- 014 - 004 -000
R05405- 005 - 006 -000
R05409- 009 - 006 -000
R05505- 002 - 015 -000
R07620- 003 - 012 -000
Owner
Situs Address
COLE ROY D
238 CARL SEITTER DR
STOVER RODNEY K
202 MCCORMICK LN
CARR TERRENCE H TERRI S
432 BAYSHORE DR
WALTERS JAMES ALLEN
913 MARLOWE DR
DAVIS WILLIAM E ELIZABETH
212 22TH ST
SWART ALAN F GRISELDA D
114 12TH ST
SWART ALAN F GRISELDA D
112 12TH ST
SWART ALAN F GRISELDA A GARCIA
112 12TH ST
MCKINNEY SHERMAN CARL III
113 5TH AVE
JOHNSON CHARLEBELLE DELORES
609 8TH ST
RIPPY MARIAN A
445 WAYNE DR
CN WATERWAY LLC
1844 KENNEDY RD
AGENDA ITEM # 3: Tax Appeal Presentations 9:00 AM Session
Affirmed Value
$16,800
$65,400
$199,600
$127,400
$111,900
$114,700
$16,000
$48,800
$339,300
$57,500
$401,500
$456,800
The Board heard appeal presentations from the following individuals regarding the 2012 tax
assessment of real property. Each appellant was informed that the Board would make decisions following
the hearings and they would be notified by mail of the Board's decision in ten days.
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NEW HANOVER COUNTY BOARD OF
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1. Clifford Wagner, property owner of 103 Mishoe Rd., Wilmington, NC; Parcel ID R01114- 001 -005-
000
2. Rick Wetherill, property owner of 1541 Eastwood Rd., Wilmington, NC, and Appraiser Hector
Ingram; Parcel ID R05600- 001 - 001 -000
3. Rick Wetherill, property owner of 1511 Eastwood Rd., Wilmington, NC, and Appraiser Hector
Ingram; Parcel ID R05600- 001 - 006 -000
In deliberations after hearing the appeals during the AM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R01114- 001 - 005 -000 Clifford A Wagner $152,200 $123,900
Motion: Joe Miller MOVED, SECONDED by John Babb, to reduce the value to $123,900. Upon vote, the
motion carried 4 to 0.
R05600- 001 - 001 -000 Richard Wetherill Jr Etal $1,519,100 $1,340,000
Motion: Bob Drach MOVED, SECONDED by Joe Miller, to reduce the value to $1,340,000. Upon vote, the
motion carried 3 to 0 (Don Harris abstained from voting).
R05600- 001 - 006 -000 Richard Wetherill Jr Etal $652,800 $500,000
Motion: Bob Drach MOVED, SECONDED by Joe Miller, to reduce the value to $500,000. Upon vote, the
motion carried 3 to 0 (Don Harris abstained from voting).
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
4. Thomas O. Tucker, property owner of 1326 Saint Joseph St., Carolina Beach, NC, and Attorney
Will Cherry; Parcel ID R08810- 003 - 009 -000
5. Thomas O. Tucker, property owner of 1324 Saint Joseph St., Carolina Beach, NC, and Attorney
Will Cherry; Parcel ID R08810- 003 - 010 -000
6. Thomas O. Tucker, property owner of 1323 Saint Joseph St., Carolina Beach, NC, and Attorney
Will Cherry; Parcel ID R08810- 004 - 008 -000
7. Thomas O. Tucker, property owner of 707 Harper Ave., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R08817- 011 - 001 -000
8. Thomas O. Tucker, property owner of 713 Harper Ave., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R08817- 011 - 003 -000
9. Thomas O. Tucker, property owner of 310 Eighth St., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R08817- 011 - 005 -000
10. Thomas O. Tucker, property owner of 308 Eighth St., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R08817- 011 - 006 -000
11. Thomas O. Tucker, property owner of 306 Eighth St., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R08817- 011 - 007 -000
12. Thomas O. Tucker, property owner of 304 Eighth St., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R08817- 011 - 008 -000
13. Thomas O. Tucker, property owner of 302 Eighth St., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R08817- 011 - 009 -000
14. Thomas O. Tucker, property owner of 300 Eighth St., Carolina Beach, NC and Attorney Will
Cherry; Parcel ID R08817- 011 - 010 -000
15. Thomas O. Tucker, property owner of 712 Magnolia Ave., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R08817- 011 - 011 -000
16. Thomas O. Tucker, property owner of 703 Harper Ave., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R08817- 011 - 012 -000
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 21, 2012
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17. Thomas O. Tucker, property owner of 701 Harper Ave., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R08817- 011 - 013 -000
18. Thomas O. Tucker, property owner of 411 Greenville Ave., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R09009- 017 - 009 -000
19. Thomas O. Tucker, property owner of 413 Greenville Ave., Carolina Beach, NC, and Attorney Will
Cherry; Parcel ID R09009- 017 - 011 -000
20. Thomas N. Tucker, property owner of 1317 Bowfin Ln., Carolina Beach, NC; Parcel ID R09018-
003- 005 -000
21. Thomas Zweigart, property owner of 342 Fort Fisher Blvd, Kure Beach, NC; Parcel ID R09217-
018- 011 -000
In deliberations after hearing the appeals during the PM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R08810- 003 - 009 -000 Tucker Properties $433,700 $414,800
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value of $414,800. Upon vote, the motion carried 3 to 0.
R08810- 003 - 010 -000
Tucker Properties
$482,300
$457,500
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value of $457,500. Upon vote, the motion carried 3 to 0.
R08810- 004 - 008 -000 Tucker Properties
$85,600
$68,400
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $68,400. Upon vote, the motion carried 3 to 0.
R08817- 011 - 001 -000 Thomas O & Dianne Tucker $559,200 $559,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value of
$559,200. Upon vote, the motion carried 3 to 0.
R08817- 011 - 003 -000 Thomas O & Dianne Tucker $85,800 $67,900
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $67,900. Upon vote, the motion carried 3 to 0.
R08817- 011 - 005 -000 Thomas O & Dianne Tucker $78,000
$60,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $60,800. Upon vote, the motion carried 3 to 0.
R08817- 011 - 006 -000 Thomas O & Dianne Tucker $78,000
$60,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $60,800. Upon vote, the motion carried 3 to 0.
R08817- 011 - 007 -000 Thomas O & Dianne Tucker $78,000 $60,800
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EQUALIZATION AND REVIEW, August 21, 2012 PAGE
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $60,800. Upon vote, the motion carried 3 to 0.
R08817- 011 - 008 -000 Thomas O & Dianne Tucker $78,000 $60,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $60,800. Upon vote, the motion carried 3 to 0.
R08817- 011 - 009 -000 Thomas O & Dianne Tucker $78,000 $60,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $60,800. Upon vote, the motion carried 3 to 0.
R08817- 011 - 010 -000 Thomas O & Dianne Tucker $78,000 $60,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $60,800. Upon vote, the motion carried 3 to 0.
R08817- 011 - 011 -000 Thomas O & Dianne Tucker $78,000 $60,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $60,800. Upon vote, the motion carried 3 to 0.
R08817- 011 - 012 -000 Thomas O & Dianne Tucker $78,000 $60,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $60,800. Upon vote, the motion carried 3 to 0.
R08817- 011 - 013 -000 Thomas O & Dianne Tucker $78,000 $60,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $60,800. Upon vote, the motion carried 3 to 0.
R09009- 017- 009 -000
Tucker Properties $82,500 $66,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $66,000. Upon vote, the motion carried 3 to 0.
R09009- 017- 011 -000
Tucker Properties $82,500 $66,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda woods, to accept the appraiser's recommended
value of $66,000. Upon vote, the motion carried 3 to 0.
R09018- 003 - 005 -000 Thomas N Tucker $132,500 $118,900
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $118,900. Upon vote, the motion carried 3 to 0.
R09217- 018 - 011 -000 Thomas & Nancy Zweigart $240,800 $240,800
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of
$240,800. Upon vote, the motion carried 3 to 0.
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NEW HANOVER COUNTY BOARD OF
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AGENDA ITEM # 5: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
Assistant Tax Administrator Jeff Niebauer reported that all appellants that were scheduled to
appear had their hearings before the Board and that there were no other appellants present. The Board
considered the following parcels under this agenda item.
AM Session
Parcel ID Owner Appealed Value Affirmed Value
R02700- 001 - 030 -000 Jung A Heera $86,700 $53,100
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$53,100. Upon vote, the motion carried 4 to 0.
R02700- 001 - 043 -000 Elejandro Cuarto Ilinas $96,300 $55,100
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$55,100. Upon vote, the motion carried 4 to 0.
R02800- 001 - 006 -000 Thi Bich La Hahn Etal $100,100 $80,100
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$80,100. Upon vote, the motion carried 4 to 0.
R02800- 001 - 011 -000 Johnnie & Ellen Thompson $89,600 $69,900
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$69,900. Upon vote, the motion carried 4 to 0.
R02800- 001 - 112 -000 Mahbubur Rahaman Etal $29,700 $33,400
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$33,400. Upon vote, the motion carried 4 to 0.
R04110- 005 - 036 -000
Rickey L Wells $85,000 $67,300
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$67,300. Upon vote, the motion carried 4 to 0.
Tax Administrator Roger Kelley reported that all appellants that were scheduled to appear had their
hearings before the Board and that there were no other appellants present. The Board considered the
following parcels under this agenda item
PM Session
Parcel ID Owner Appealed Value Affirmed Value
R04400- 004 - 004 -000 Redus NC Coastal LLC $4,101,600 $4,101,600
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of
$4,101,600. Upon vote, the motion carried 3 to 0.
R04517- 003 - 007 -000 Redus NC Coastal LLC $4,912,000 $4,912,000
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NEW HANOVER COUNTY BOARD OF
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Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of
$4,912,000. Upon vote, the motion carried 3 to 0.
R05200- 001 - 007 -000 Redus NC Coastal LLC $253,200 $253,200
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of
$253,200. Upon vote, the motion carried 3 to 0.
R08400- 002 - 005 -000 Redus NC Land LLC $2,551,500 $2,551,500
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of
$2,551,500. Upon vote, the motion carried 3 to 0.
R08400- 002 - 012 -000 Redus NC Land LLC $497,200 $497,200
Motion: Linda Woods MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of
$497,200. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 6: Old Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 7: New Business
Chairman Don Harris suggested that Agenda Item #2 be changed to Old Business. The request
will be enacted immediately.
AGENDA ITEM # 8: Schedule Future Meetings
There was no discussion by the Board on the scheduling of future meetings.
AGENDA ITEM # 9: Adjournment
There being no further business to consider, Interim Chairman John Babb recessed the 2012 Board
of Equalization and Review at 3:26 p.m. until the next hearing date scheduled for Thursday, August 23,
2012.
Z:?-4-4ndra Fowler
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