BOE Meeting-December 17, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, December 17, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Monday, December 17, 2012, at
1 p.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 were: John Babb (Interim Chairman), Bob Drach, and Linda Woods.
Staff members present were: Tax Administrator Roger Kelley; Appraiser Tim Graham; and Appraisal
Administrative Support Technician Cassandra Fowler.
Interim Chairman John Babb called the meeting to order at 1:02 p.m.
AGENDA ITEM # 1: Approval of Minutes
The following minutes were approved electronically or via signature by all members present:
Monday, November 26, 2012; 1 PM Session
Monday, November 26, 2012; 6 PM Session
Tuesday, November 27, 2012
AGENDA ITEM # 2: Old Business
Wednesday, November 28, 2012; 9 AM Session
Wednesday, November 28, 2012; 1 PM Session
Thursday, November 29, 2012
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 3: Affirmation of the Following Signed and Agreed Values
Tax Administrator Roger Kelley presented a list of appellants who, in writing, have agreed to the value
recommended by the appraisers and agreed to withdraw their appeals.
Motion: Bob Drach MOVED, SECONDED by Linda Woods, 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below as withdrawn or agreed upon by appellants.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 -ID
R00600- 001 - 004 -000
R01100- 008 - 011 -000
R02500- 002 - 001 -000
R04813- 030 - 005 -000
R04920- 004 - 003 -001
R04920- 004 - 003 -002
Owner
MARTIN MARIETTA MATERIALS INC
MARTIN MARIETTA AGGREGATES
GENERAL ELECTRIC CO
DELAIR PATRICIA S
FORGE DEVELOPMENT LLC
FORGE DEVELOPMENT LLC
Situs Address
5635 HOLLY SHELTER RD
4080 HOLLY SHELTER RD
3730 CASTLE HAYNE RD
511 3RD ST
5040 NEW CENTRE DR
5030 NEW CENTRE DR
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
Affirmed Value
$2,342,600
$1,509,000
$512,500
$167,500
$1,221,100
$1,019,500
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. Robert & Pat DeYoung, property owners of 226 Front St., Wilmington, NC; Parcel ID R04720 -006-
005 -000
2. Robert & Pat DeYoung, property owners of 200 Front St., Wilmington, NC; Parcel ID R04720 -006-
009 -001
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, December 17, 2012
BOOK
PAGE
3. Robert & Pat DeYoung, property owners of 200 Front St., Wilmington, NC; Parcel ID R04720 -006-
009 -003
4. Robert & Pat DeYoung, property owners of 200 Front St., Wilmington, NC; Parcel ID R04720 -006-
009 -004
5. Henry Thomas Heitman IV, via a Power of Attorney, dated 12/17/12, representing the property
owner of 116 Front St., Wilmington, NC; Parcel ID R04720- 008 - 004 -001
6. Manager Chris Dunbar, via a Power of Attorney, dated 5/8/12, representing the property owners of
327 Guinevere Ln., Wilmington, NC, and Chief Financial Officer Wes Stallings; Parcel ID R04918-
001- 007 -000
7. Manager Chris Dunbar, via a Power of Attorney, dated 5/8/12, representing the property owners of
3601 Sir Galahad Ln., Wilmington, NC, and Chief Financial Officer Wes Stallings; Parcel ID
R04918- 001 - 010 -000
8. Manager Chris Dunbar, via a Power of Attorney, dated 5/8/12, representing the property owners of
361 Darlington Ave., Wilmington, NC, and Chief Financial Officer Wes Stallings; Parcel ID
R05505- 004 - 001 -000
9. Manager Chris Dunbar, via a Power of Attorney, dated 5/8/12, representing the property owners of
323 Darlington Ave., Wilmington, NC, and Chief Financial Officer Wes Stallings; Parcel ID
R05505- 004 - 021 -000
In deliberations after hearing the appeals during the 1 PM Session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R04720- 006 - 005 -000 DeYoung Family Properties LLC $429,400 $286,000
Motion: Bob Drach MOVED, SECONDED by John Babb, to reduce the value to $286,000. Upon vote, the
motion carried 3 to 0.
R04720- 006 - 009 -001 The DeYoung Family Trust $249,100
$199,300
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$199,300. Upon vote, the motion carried 3 to 0.
R04720- 006 - 009 -003
The DeYoung Family Trust $1,032,600
$759,700
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$759,700. Upon vote, the motion carried 3 to 0.
R04720- 006 - 009 -004
The DeYoung Family Trust $329,500
$3,200
Motion: Bob Drach MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$3,200. Upon vote, the motion carried 3 to 0.
R04720- 008 - 004 -001 Justin LaNasa
$486,400
$486,400
Motion: Bob Drach MOVED, SECONDED by John Babb, to uphold the appealed value of $486,400. Upon
vote, the motion carried 3 to 0.
R04918- 001 - 007 -000 Avalon Apartments DE LLC $29,112,100
$21,205,400
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to reduce the value to $21,205,400. Upon vote,
the motion carried 3 to 0.
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, December 17, 2012 PAGE
R04918- 001 - 010 -000 Avalon Apartments DE LLC $8,149,700 $5,901,000
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to reduce the value to $5,901,000. Upon vote, the
motion carried 3 to 0.
R05505- 004 - 001 -000 Forest Hill Apartments LLC $20,477,900
$18,549,500
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to reduce the value to $18,549,500. Upon vote,
the motion carried 3 to 0.
R05505- 004 - 021 -000 Forest Hill Apartments LLC $8,468,600
$7,685,500
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to reduce the value to $7,685,500. Upon vote, the
motion carried 3 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 had appeared for
their hearings before the Board and that there were no other appellants present; therefore, there was no
further discussion by the Board on this agenda item.
AGENDA ITEM # 6: New Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 7: Schedule Future Meetings
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 8: Adjournment
There being no further business to consider, Interim Chairman John Babb recessed the 2012 Board
of Equalization and Review at 4:35 p.m. until the next hearing date scheduled for Wednesday, December
19, 2012.
,� Re ectfully su i ed.
ra owler
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