HomeMy WebLinkAboutBOE Meeting-December 5, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, December 5, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Wednesday, December 5, 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 9 AM Session were: Joe Miller (Interim Chairman), John Babb, and Ryan
Rhodenhiser.
Members present for the 1 PM Session were: John Babb (Interim Chairman), William O'Shea, and Linda
Woods.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Chris Boney, Tim Graham,
Thomas Harris, and James Paulk; and, Appraisal Administrative Support Technician Cassandra Fowler.
Interim Chairman Joe Miller called the meeting to order at 9:04 a.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for approval or consideration.
AGENDA ITEM # 2: Old Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 3: Affirmation of the Following Signed and Agreed Values
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 4: 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. Terry Landers, via a Power of Attorney, dated 5/8/12, representing the property owners of 575
Cobblestone Dr., Wilmington, NC; Parcel ID R04911- 001 - 022 -000
2. Terry Landers, via a Power of Attorney, dated 5/8/12, representing the property owners of
McClelland Dr., Wilmington, NC; Parcel ID R04911- 001 - 023 -000
3. Terry Landers, via a Power of Attorney, dated 5/8/12, representing the property owners of 4598
McClelland Dr., Wilmington, NC; Parcel ID R04911- 001 - 024 -000
4. Terry Landers, via a Letter of Authorization, dated 5/9/12, representing the property owners of 151
Van Campen Blvd., Wilmington, NC; Parcel ID R04916- 001 - 018 -000
5. Terry Landers, via a Letter of Authorization, dated 2/13/12, representing the property owners of
2314 Gibson Ave., Wilmington, NC; Parcel ID R05408- 010 - 033 -000
6. Terry Landers, via a Letter of Authorization, dated 2/13/12, representing the property owners of
2311 Wrightsville Ave., Wilmington, NC; Parcel ID R05412- 001 - 001 -000
In deliberations after hearing the appeals during the 9 AM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Annealed Value Affirmed Value
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, December 5, 2012 PAGE
R04911- 001 - 022 -000 Gray Property 2204 LLC $6,146,800 $6,146,800
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $6,146,800.
Upon vote, the motion carried 3 to 0.
R04911- 001 - 023 -000 Gray Property 2204 LLC $4,343,800 $4,343,800
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $4,343,800.
Upon vote, the motion carried 3 to 0.
R04911- 001 - 024 -000 Gray Property 2204 LLC $2,770,200 $2,770,200
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the appealed value of $2,770,200.
Upon vote, the motion carried 3 to 0
R04916- 001 - 018 -000 Winston SPE II LLC $7,259,100 $6,323,700
Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser's recommended
value of $6,323,700. Upon vote, the motion carried 3 to 0.
R05408- 010 - 033 -000 G &I VI Forest Hills LP $17,404,500 $15,359,800
Motion: John Babb MOVED, SECONDED by Ryan Rhodenhiser, to reduce the value to $15,359,800. Upon
vote, the motion carried 3 to 0.
R05412- 001 - 001 -000 G &I VI The Creek LP $8,423,000 $6,673,900
Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser's recommended
value of $6,673,900. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 5: Tax Appeal Presentations 1:00 PM 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.
7. Kevin Baker, via a Power of Attorney, dated 3/15/12, representing the property owners of 6800
Wrightsville Ave., Wilmington, NC; Parcel ID R05700- 006 - 020 -000
8. Kevin Baker, via a Power of Attorney, dated 3/15/12, representing the property owners of 6800
Wrightsville Ave., Wilmington, NC; Parcel ID R05700- 006 - 036 -001
9. Kevin Baker, via a Power of Attorney, dated 2/7/12, representing the property owners of 3809
Shipyard Blvd., Wilmington, NC; Parcel ID R06113- 001 - 001 -001
10. Manager Virginia Hollingsworth representing the property owners of 4413 17th St., Wilmington, NC,
and William McKenzie, Michael Slattery, Monty Recoulley, and Charme McGinn; Parcel ID
R06600- 001 - 020 -000
11. Kevin Baker, via a Power of Attorney, dated 3/22/12, representing the property owners of 2536
River Rd., Wilmington, NC; Parcel ID R07000- 002 - 005 -000
12. Kevin Baker, via a Power of Attorney, dated 3/22/12, representing the property owners of 3526
River Rd., Wilmington, NC; Parcel ID R07000- 002 - 009 -000
13. Kevin Baker, via a Power of Attorney, dated 3/22/12, representing the property owners of 6400
Carolina Beach Rd., Wilmington, NC; Parcel ID R07900- 001 - 001 -008
14. Kevin Baker, via a Power of Attorney, dated 3/22/12, representing the property owners of 6366
Carolina Beach Rd., Wilmington, NC; Parcel ID R07900- 001 - 048 -000
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, December 5, 2012 PAGE
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
R05700- 006 - 020 -000 IRT Carolina LLC $5,822,600 $3,057,300
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $3,057,300. Upon vote, the motion carried 3 to 0.
R05700- 006 - 036 -001 IRT Property Company $3,637,500 $2,374,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $2,374,700. Upon vote, the motion carried 3 to 0.
R06113- 001 - 001 -001 The Caper Cooperation $4,515,400 $4,515,400
Motion: William O'Shea MOVED, SECONDED by John Babb, to uphold the appealed value of $4,515,400.
Upon vote, the motion carried 3 to 0.
R06600- 001 - 020 -000
TLM Properties LLC
$2,329,600 RESCHEDULED
Due to the ground lease in effect, the appeal was rescheduled to December 19, 2012, at 1 p.m., to allow the
Tax Department to separate the buildings from the land.
R07000- 002 - 005 -000
CXA 5 Corporation
$4,175,400
$2,607,300
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $2,607,300. Upon vote, the motion carried 3 to 0.
R07000- 002 - 009 -000 CXA 5 Corporation $1,135,800 $799,800
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $799,800. Upon vote, the motion carried 3 to 0.
R07900- 001 - 001 -008 Calabras of America Inc Etal $4,240,800 $4,038,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $4,038,700. Upon vote, the motion carried 3 to 0.
R07900- 001 - 048 -000 Calabras of America Inc Etal $161,300 $129,100
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $129,100. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 6: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
It was reported that all appellants that were scheduled to appear had 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 # 7: New Business
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, December 5, 2012 PAGE
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 3:55 p.m. until the next hearing date scheduled for Thursday, December 6,
2012.
Resp d�Ictfully submitted,
assandra Fowler
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