BOE Meeting-August 29, 2012 Final
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 29, 2012 PAGE
ASSEMBLY
The 2012 New Hanover County Board of Equalization and Review met on Wednesday, August 29, 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, and Joe Miller.
Members present for the PM Session were: John Babb (Interim Chairman), William O’ Shea, and Linda
Woods.
Staff members present were: Tax Administrator Roger Kelley (PM only); Assistant Tax Administrator Jeff
Niebauer; Appraisers Thomas Harris, Scott Saunders, 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
Mr. Babb brought up a question about the applicable rules as to how minutes are approved.
Therefore, Mr. Harris will be meeting with Appraisal Supervisor Pete Richardson and Assistant Tax
Administrator Jeff Niebauer to discuss the process in more detail.
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as withdrawn or agreed upon by appellants.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 3 to 0.
Parcel-IDOwnerSitus Address Affirmed Value
R03500-006-159-000 OBRIEN MARGARET M TERENCE J 2548 BRIDGEWATER COV $256,100
R03600-004-020-000 KRIEGER CHARLES PATRICIA 7746 ALEXANDER RD $345,100
AGENDA ITEM # 3: Tax Appeal Presentations 9:00 AM Session
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.
1. Arnold & Florence Sobol, property owners of 5950 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-006-000
2. Arnold & Florence Sobol, property owners of 6407 Motts Village Rd., Wilmington, NC; Parcel ID
R07500-004-007-000
3. Arnold & Florence Sobol, property owners of 210 Bellamy Parke Way, Wilmington, NC; Parcel ID
R07500-004-009-000
4. Arnold & Florence Sobol, property owners of 5801 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-023-000
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 29, 2012 PAGE
5. Arnold & Florence Sobol, property owners of 222 Bellamy Parke Way, Wilmington, NC; Parcel ID
R07500-004-037-000
6. Arnold & Florence Sobol, property owners of 206 Bellamy Parke Way, Wilmington, NC; Parcel ID
R07500-004-008-000
7. Arnold & Florence Sobol, property owners of 5909 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-016-000
8. Arnold & Florence Sobol, property owners of 5817 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-019-000
9. Arnold & Florence Sobol, property owners of 5802 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-024-000
10. Arnold & Florence Sobol, property owners of 5814 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-027-000
11. Arnold & Florence Sobol property owners of 5917 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-028-000
12. Arnold & Florence Sobol, property owners of 202 Bellamy Parke Way, Wilmington, NC; Parcel ID
R07500-004-034-000
13. Arnold & Florence Sobol, property owners of 214 Bellamy Parke Way, Wilmington, NC; Parcel ID
R07500-004-035-000
14. Arnold & Florence Sobol, property owners of 218 Bellamy Parke Way, Wilmington, NC; Parcel ID
R07500-004-036-000
15. Arnold & Florence Sobol, property owners of 225 Bellamy Parke Way, Wilmington, NC; Parcel ID
R07500-004-039-000
16. Arnold & Florence Sobol, property owners of 6441 Motts Village Rd., Wilmington, NC; Parcel ID
R07500-004-042-000
17. Arnold & Florence Sobol, property owners of 5915 Motts Village Rd., Wilmington, NC; Parcel ID
R07500-004-043-000
18. Arnold & Florence Sobol, property owners of 6618 Motts Village Rd., Wilmington, NC; Parcel ID
R07500-004-046-000
19. Arnold & Florence Sobol, property owners of 6610 Motts Village Rd., Wilmington, NC; Parcel ID
R07500-004-048-000
20. Arnold & Florence Sobol, property owners of 6117 Motts Village Rd., Wilmington, NC; Parcel ID
R07500-004-060-000
21. Arnold & Florence Sobol, property owners of 6113 Motts Village Rd., Wilmington, NC; Parcel ID
R07500-004-061-000
22. Arnold & Florence Sobol, property owners of 6109 Motts Village Rd., Wilmington, NC; Parcel ID
R07500-004-062-000
23. Arnold & Florence Sobol, property owners of 6105 Motts Village Rd., Wilmington, NC; Parcel ID
R07500-004-063-000
24. Arnold & Florence Sobol, property owners of 6005 Motts Village Rd., Wilmington, NC; Parcel ID
R07500-004-067-000
25. Arnold & Florence Sobol, property owners of 6605 Motts Village Rd., Wilmington, NC; Parcel ID
R07500-004-069-000
26. Arnold & Florence Sobol, property owners of 5825 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-074-000
27. Arnold & Florence Sobol, property owners of 5818 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-075-000
28. Arnold & Florence Sobol, property owners of 5822 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-076-000
29. Arnold & Florence Sobol, property owners of 5826 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-077-000
30. Arnold & Florence Sobol, property owners of 5830 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-078-000
31. Arnold & Florence Sobol, property owners of 5834 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-079-000
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 29, 2012 PAGE
32. Arnold & Florence Sobol, property owners of 5838 White Heron Rd., Wilmington, NC; Parcel ID
R07500-004-080-000
33. Arnold & Florence Sobol, property owners of 5638 John Henry Dr., Wilmington, NC; Parcel ID
R07600-006-014-000
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
R07500-004-006-000 Aftew Properties LLC $1,227,200 $1,227,200
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $1,227,200. Upon
vote, the motion carried 3 to 0.
R07500-004-007-000 Aftew Properties LLC $29,000 $15,100
Motion:
John Babb MOVED, SECONDED by Joe Miller, to reduce the value to $15,100. Upon vote, the
motion carried 3 to 0.
R07500-004-009-000 Aftew Properties LLC $145,000 $145,000
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $145,000. Upon
vote, the motion carried 3 to 0.
R07500-004-023-000 Aftew Properties LLC $145,000 $145,000
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $145,000. Upon
vote, the motion carried 3 to 0.
R07500-004-037-000 Aftew Properties LLC $145,000 $145,000
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $145,000. Upon
vote, the motion carried 3 to 0.
R07500-004-008-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-016-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-019-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-024-000 Aftew Properties LLC $139,500 $139,500
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 29, 2012 PAGE
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-027-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-028-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-034-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-035-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-036-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-039-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-042-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-043-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-046-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-048-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 29, 2012 PAGE
R07500-004-060-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-061-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-062-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-063-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-067-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-069-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-074-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-075-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-076-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-077-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-078-000 Aftew Properties LLC $139,500 $139,500
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 29, 2012 PAGE
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-079-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07500-004-080-000 Aftew Properties LLC $139,500 $139,500
Motion:
Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value of $139,500. Upon
vote, the motion carried 3 to 0.
R07600-006-014-000 Aftew Properties LLC $22,600 $15,800
Motion:
Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser’s recommended value of
$15,800. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
34. Eldon & Barbara Thigpen, property owners of 5901 Bizzel Ave., Wilmington, NC; Parcel ID
R01000-005-040-000
35. John Loreck, via a Power of Attorney dated August 30, 2012, representing the property owner of
5981 Sycamore Ave., Wilmington, NC; Parcel ID R01100-017-002-001
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
R01000-005-040-000 Eldon R Thigpen $326,100 $153,200
Motion:
William O’Shea MOVED, SECONDED by John Babb, to accept the appraiser’s recommended value
of $153,200. Upon vote, the motion carried 2 to 1.
R01100-017-002-001 Mary & John Lesniak $175,400 $60,000
Motion:
William O’Shea MOVED, SECONDED by Linda Woods, to reduce the value to $60,000. Upon vote,
the motion carried 3 to 0.
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
R06217-003-001-000 Patricia & Robert Horne II $190,000 $179,700
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 29, 2012 PAGE
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$179,700. Upon vote, the motion carried 3 to 0.
R07612- 003 - 031 -000 Patricia & Robert Horne $180,000 $180,000
Motion: Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value at $180,000. Upon
vote, the motion carried 3 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
R01000- 004 - 005 -000 Andrew Craig Braak $630,000 $327,400
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $327,400. Upon vote, the motion carried 3 to 0.
R01000- 005 - 010 -000 Andrew Craig Braak $264,800 $104,300
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $104,300. Upon vote, the motion carried 3 to 0.
R01000- 005 - 021 -000 Crystal Gail Wolfe $649,800 $407,800
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $407,800. 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
There was no discussion by the Board on this agenda item.
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 2:35 p.m. until the next hearing date scheduled for Thursday, August 30,
2012.
Respectfully submitted,
assandra F wler
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