HomeMy WebLinkAboutBOE Meeting-August 7, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 7, 2012
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The 2012 New Hanover County Board of Equalization and Review met on Tuesday, August 7, 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 Bob Drach.
Members present for the PM session were: John Babb (Interim Chairman), Linda Woods, Joe Miller, and
Ryan Rhodenhiser.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Chris Boney and Jim Paulk; and
Appraisal Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:03 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
There were no appeals with Signed and Agreed to Values under the Consent Agenda for
consideration or approval.
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.
Trustee Philip C Smith Jr represented the property owners of 1465 Final Landing Ln., Wrightsville
Beach, NC; Parcel ID R03719- 002 - 002 -000
Randy Aldridge, property owner of 113 Abalone Dr., Wilmington, NC; Parcel ID R04507- 002 -005-
000
Jerry Cribb, property owner of 129 Cowrie Ln., Wilmington, NC; Parcel ID R04507- 002 - 009 -000
Jesse M Blanton Jr, property owner of 1120 Harborway PI., Wilmington, NC; Parcel ID R05119-
007- 015 -000
Charles Avera, property owner of 304 Causeway Dr., Wrightsville Beach, NC; Parcel ID R05719-
003- 028 -002
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
R03719- 002 - 002 -000 Credit Shelter Trust $769,100 $663,500
Motion: John Babb MOVED, SECONDED by Don Harris, to accept the appraiser's recommended value of
$663,500. Upon vote, the motion carried 2 to 0. (Bob Drach abstained from voting.)
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, August 7, 2012 PAGE
R04507- 002 - 005 -000 Randy & Clovis Aldridge $315,900 $315,900
Motion: Don Harris MOVED, SECONDED by Bob Drach, to uphold the appealed value of $315,900. Upon
vote, the motion carried 3 to 0.
R04507- 002 - 009 -000 Jerry & Shirley Cribb $288,600 $288,600
Motion: Don Harris MOVED, SECONDED by Bob Drach, to uphold the appealed value of $288,600. Upon
vote, the motion carried 3 to 0.
R05119- 007 - 015 -000 Jessie M Blanton Jr $3,538,300 $3,538,300
Motion: John Babb MOVED, SECONDED by Bob Drach, to uphold the appealed value of $3,538,300. Upon
vote, the motion carried 3 to 0.
R05719- 003 - 028 -002
Charles Allen Avera Trust $327,000
TABLED
During appellant testimony, a disagreement in heated square footage was noted. The Board tabled the appeal
until Thursday, August 9, 2012, when Appraiser Chris Boney will return with his findings from a scheduled field
visit. The appellant stated that he will agree if his value is commensurate with his neighbors' values.
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
6. Patrick Watters, property owner of 626 Edgewater Club Rd., Wilmington, NC; Parcel ID R03700-
004- 007 -000
7. Iry Freedland, property owner of 1566 Radian Rd., Wilmington, NC; Parcel ID R05118- 001 -013-
000
8. FM Fogleman, property owner of 1212 Forest Island PI., Wilmington, NC; Parcel ID R05119 -006-
007 -000
9. Russell Ebelherr, property owner of 1130 Pembroke Jones Dr., Wilmington, NC; Parcel ID
R05119- 009 - 005 -000
10. Iry Freedland, property owner of 7231 Airlie Place Rd., Wilmington, NC; Parcel ID R05718 -007-
001 -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
R03700- 004 - 007 -000 H2O Land LLC $1,263,300 $1,263,300
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $1,263,300.
Upon vote, the motion carried 3 to 1.
R05118- 001 - 013 -000 Robert D Freedland Etal $187,800 $187,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value of
$187,800. Upon vote, the motion carried 4 to 0.
R05119- 006 - 007 -000 FMF Holdings LLC $263,300 $263,300
Motion: Linda Woods MOVED, SECONDED by Joe Miller, to uphold the appealed value of $263,300. Upon
vote, the motion carried 3 to 0 (Ryan Rhodenhiser recused himself from the vote).
NEW HANOVER COUNTY BOARD OF
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R05119- 009 - 005 -000 Russell Ebelherr $3,256,200 $3,086,500
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$3,086,500. Upon vote, the motion carried 2 to 1 (Ryan Rhodenhiser recused himself from the vote).
R05718- 007 - 001 -000 Irwin & Dorothy Freedland $990,500 $829,900
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to reduce the value to $829,900. Upon vote, the
motion carried 4 to 0.
AGENDA ITEM # 5: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
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.
AM Session
Parcel ID Owner Appealed Value Affirmed Value
R03718- 006 - 001 -000 Christopher Benson Campbell $181,000 $167,400
Motion: John Babb MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value of
$167,400. Upon vote, the motion carried 3 to 0.
R03718- 006 - 009 -000 Denise & John M Barnes III $205,100 $171,000
Motion: John Babb MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value of
$171,000. Upon vote, the motion carried 3 to 0.
R04407- 005 - 012 -000 Donald & Janette Channing $61,800 $61,800
Motion: John Babb MOVED, SECONDED by Bob Drach, to uphold the appealed value of $61,800. Upon
vote, the motion carried 3 to 0.
R04510- 002 - 010 -000
C L Canady
$4,230,100
$2,684,200
Motion: John Babb MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value of
$2,684,200. Upon vote, the motion carried 3 to 0.
R05718- 001 - 001 -012 John Christopher Byrnes IV $645,000 $645,000
Motion: John Babb MOVED, SECONDED by Bob Drach, to uphold the appealed value of $645,000. Upon
vote, the motion carried 3 to 0.
PM Session
R04507- 002 - 004 -000
Emma M Dineen Rev Liv Trust $337,500
$337,500
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $337,500.
Upon vote, the motion carried 4 to 0.
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R05714- 005 - 001 -011 Robert D Freedland $514,500 $514,500
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $514,500.
Upon vote, the motion carried 4 to 0.
R06319- 009 - 019 -000 Bonnie Caneer Culp $2,567,100 $2,553,700
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value of $2,553,700. Upon vote, the motion carried 4 to 0.
AGENDA ITEM # 6: Old Business
1. During the original hearing on May 3, 2012, the Board heard the appeal for Scott and Valencia
Anderson, 2402 Gillette Dr., Wilmington, NC; Parcel ID R06008- 011 - 001 -000. Having questioned the
surrounding land values, the Board requested that the County's appraiser reinvestigate the land values to
rule out any inequities.
Based on a recent field visit, County appraiser James Paulk reported to the Board at the 8/7/2012 hearing
that he did not find any inequities amongst the surrounding parcels. After hearing this testimony, the Board
made the following decision:
R06008- 011 - 001 -000 Scott & Valencia Anderson $446,900 $452,100
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$452,100. Upon vote, the motion carried 3 to 0.
2. During the original hearing on May 1, 2012, the County appraiser James Paulk was unavailable to
represent his value. Therefore, the appeal for Hampton August Haucke, 2710 17th Street, Wilmington, NC;
Parcel ID R06019- 003 - 010 -018, was tabled until such a time as appraiser James Paulk could be present.
At the 8/7/2012 hearing, appraiser James Paulk was available to answer the Board's questions. After hearing
his responses, the Board made the following decision:
R06019- 003 - 010 -018 Hampton August Haucke $110,500 $110,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value of
$110,500. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 7: New Business
Linda Woods requested that she be provided with a hard copy binder for future hearings. Mr.
Kelley advised Ms. Woods that the paper usage is exorbitant; however, he will take it into consideration.
AGENDA ITEM # 8: Schedule Future Meetings
Joe Miller informed the Board members that Mr. Bob Drach will be covering his scheduled
quorum for the August 9, 2012 hearings.
AGENDA ITEM # 9: Adjournment
There being no further business to consider, Interim Chairman John Babb recessed the 2012 Board
of Equalization and Review at 4:20 p.m. until the next hearing date scheduled for Thursday, August 9, 2012.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, August 7, 2012
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