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Home My WebLink AboutBOE Meeting-July 10, 2012 FinalNEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, July 10, 2012 ASSEMBLY BOOK PAGE The 2012 New Hanover County Board of Equalization and Review met on Tuesday, July 10, 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 were: Don Harris (Chairman, AM only), John Babb (AM Session; Interim Chairman, PM Session), Joe Miller (AM only), Linda Woods (PM only), Ryan Rhodenhiser (PM only), and William O'Shea. Staff members present were: Assistant Tax Administrator Jeff Niebauer; Appraisers Chuck Davis, Tom Harris, Jim Hardin, and Jim Paulk; and, Appraisal Administrative Support Technician Cassandra Fowler. Chairman Don Harris called the meeting to order at 9:05 a.m. AGENDA ITEM # 1: Approval of Minutes from the 6/26/12 and 6/29/12 Sessions of the Board of Equalization and Review The Board considered and gave a consensus of approval for the minutes from the June 26, 2012 session of the Board of Equalization and Review. John Babb MOVED, SECONDED by Joe Miller, to approve the minutes from the June 26, 2012 session. Upon vote, the motion carried 4 -0. The Board considered and gave a consensus of approval for the minutes from the June 29, 2012 session of the Board of Equalization and Review. John Babb MOVED, SECONDED by William O'Shea, to approve the minutes from the June 29, 2012 session. Upon vote, the motion carried 3 -0. 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 Motion: William O'Shea MOVED, SECONDED by Joe Miller, to affirm the assessed values of the appeals listed below as withdrawn or agreed upon by appellants.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 R02616- 001 - 059 -000 R02900- 003 - 462 -000 R03307- 001 - 015 -000 R04110- 001 - 006 -002 R05100- 002 - 062 -000 R05112- 001 - 002 -000 R05707- 002 - 039 -000 R05813- 008 - 002 -000 R06117- 007 - 009 -000 R06606- 001 - 026 -000 R07100- 003 - 015 -004 R07100- 003 - 225 -000 R07110- 003 - 010 -000 R07110- 003 - 011 -000 R07120- 007 - 008 -000 Owner MAY RUSSELL M NANCY NOEL SCHRULL EDWARD D ANNETTE E BURTON PAUL G ETAL WHITFIELD JAMES N KRAMER HENRY L C SUSAN R KASH STEPHEN L ANNE W V\HITEHURSTANN D LEEAFAMILY LTD KALMAR CLAIRE REID BRIDGERS ROBERT S JR OVERTON JANESVV- W,EYJR ELIZABETH SOUTH COLLEGE ASSOCIATES SOUTH COLLEGE ASSOCIATES SOUTH COLLEGE ASSOCIATES SOUTH COLLEGE ASSOCIATES POWELL DAVID J JR ANITA K 1 Situs Address 3002 LAUREN PLACE DR 738 WINERY WAY 114 RITTER DR 117 VICTORIA DR 1449 MOORINGS DR 2304 OCEAN POINT DR 1401 LANDFALL DR 6 MALLARD ST 310 LONGSTREET DR 452 ROBERT E LEE DR 4811 CAROLINA BEACH RD 4800 CAROLINA BEACH RD 4551 PINE HOLLOW DR 4500 COLLEGE RD 5804 NEELYS CT Affirmed Value $76,400 $370,800 $27,300 $36,500 $607,100 $885,300 $3,178,200 $784,600 $161,200 $230,300 $266,200 $116,300 $200 $2,300 $351,700 NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, July 10, 2012 R07200- 008 - 021 -000 R07213- 013 - 005 -000 R08500- 002 - 025 -000 R08500- 002 - 026 -000 R08510- 005- 002 -000 R09005- 024 - 008 -000 R09006- 006 - 006 -076 R09013- 015- 003 -000 R09200- 001 - 279 -000 BOATWRIGHT JULIA ALLEN ERB JEREMY L KERRI B DAVID GREER CONSTRUCTION INC DAVID GREER CONSTRUCTION INC STEWART CRAIG W ZERA V DUNDERDALE ROBERT J COLEEN EDEN JEWERLY & REPAIRS DUNDERDALE ROBERT COLLEEN HYLER EDDIE FORESTJRCYNTHIAH AGENDA ITEM # 3: Tax Appeal Presentations 9:00 AM Session BOOK PAGE 314 FRIENDLY LN $108,900 119 CHANNEL HAVEN DR $203,800 7400 CAROLINA BEACH RD $46,300 7442 CAROLINA BEACH RD $900 7200 MULLET CT $110,700 406 FIFTH ST $101,400 222 CAROLINA BEACH AVE $273,200 1307 CROAKER LN $89,100 506 FORT FISHER BLV $750,600 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. Eddie Hyler, property owner of 1507 Lake Park Blvd., Carolina Beach, NC, and Diana Jewell, & Scott Avent /Appraiser; Parcel ID R09018- 011 - 004 -000 2. Eddie Hyler, property owner of 1517 Lake Park Blvd., Carolina Beach, NC, and Diana Jewell, & Scott Avent /Appraiser; Parcel ID R09018- 011 - 008 -000 3. Eddie Hyler, property owner of 1509 Lake Park Blvd., Carolina Beach, NC, and Diana Jewell, & Scott Avent /Appraiser; Parcel ID R09018- 011 - 012 -000 4. Tim Raines, property owner of 523 Fort Fisher Blvd., Kure Beach, NC; Parcel ID R09200- 001 -271- 000 5. Tim Raines, property owner of 515 Fort Fisher Blvd., Kure Beach, NC; Parcel ID R09200- 001 -273- 000 6. Tim Raines, property owner of 511 Fort Fisher Blvd., Kure Beach, NC; Parcel ID R09200- 001 -274- 000 7. Eddie Hyler, property owner of 508 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott Avent/Appraiser; Parcel ID R09200- 001 - 278 -000 8. Eddie Hyler, property owner of 504 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott Avent/Appraiser; Parcel ID R09200- 001 - 280 -000 9. Eddie Hyler, property owner of 301 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott Avent/Appraiser; Parcel ID R09217- 019 - 012 -000 10. Eddie Hyler, property owner of 301 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott Avent/Appraiser; Parcel ID R09217- 019 - 014 -000 11. Eddie Hyler, property owner of 301 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott Avent/Appraiser; Parcel ID R09217- 019 - 015 -000 12. Eddie Hyler, property owner of 609 Fort Fisher Blvd., Kure Beach, NC, and Diana Jewell, & Scott Avent/Appraiser; Parcel ID R09405- 007 - 002 -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 R09018- 011 - 004 -000 Jack & Tamsie Lynch $562,800 $405,200 Motion: John Babb MOVED, SECONDED by Joe Miller, to reduce the value to $405,200. Upon vote, the motion carried 4 to 0. NEW HANOVER COUNTY BOARD OF BOOK EQUALIZATION AND REVIEW, July 10, 2012 PAGE R09018- 011 - 008 -000 Jack & Tamsie Lynch $544,100 $445,400 Motion: Joe Miller MOVED, SECONDED by John Babb, to reduce the value to $445,400. Upon vote, the motion carried 4 to 0. R09018- 011 - 012 -000 Jack & Tamsie Lynch $60,300 $40,200 Motion: John Babb MOVED, SECONDED by Joe Miller, to accept the appraiser's recommended value of $40,200. Upon vote, the motion carried 4 to 0. R09200- 001 - 271 -000 Seacorr LLC $300,700 $251,000 Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $251,000. Upon vote, the motion carried 4 to 0. R09200- 001 - 273 -000 Seacorr LLC $300,700 $251,000 Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $251,000. Upon vote, the motion carried 4 to 0. R09200- 001 - 274 -000 Seacorr LLC $300,700 $251,000 Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $251,000. Upon vote, the motion carried 4 to 0. R09200- 001 - 278 -000 NTC & Co. LLP Etal $547,800 $547,800 Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the appealed value of $547,800. Upon vote, the motion carried 3 to 1. R09200- 001 - 280 -000 Laque Ctr Corrosion Tech $547,800 $547,800 Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the appealed value of $547,800. Upon vote, the motion carried 3 to 1. R09217- 019 - 012 -000 Lincoln Trust Co Etal $607,400 $475,000 Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $475,000. Upon vote, the motion carried 4 to 0. R09217- 019 - 014 -000 Lincoln Trust Co Etal $607,400 $475,000 Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $475,000. Upon vote, the motion carried 4 to 0. R09217- 019 - 015 -000 Lincoln Trust Co Etal $607,400 $475,000 Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $475,000. Upon vote, the motion carried 4 to 0. R09405- 007 - 002 -000 Eddie Forest Hyler Etal $607,400 $475,000 3 NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, July 10, 2012 BOOK PAGE Motion: Joe Miller MOVED, SECONDED by Don Harris, to reduce the value to $475,000. Upon vote, the motion carried 4 to 0. AGENDA ITEM # 4: 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. 13. Jim Teachey, property owner of 8251 Sidbury Rd., Wilmington, NC; Parcel ID R01300- 001 -027- 000 14. Betty & Jerry Saunders, property owners of 5301 Blue Clay Rd., Castle Hayne, NC; Parcel ID R01800- 002 - 035 -000 15. Betty & Jerry Saunders, property owners of 5301 Blue Clay Rd., Castle Hayne, NC; Parcel ID R01800- 002 - 036 -000 16. Jim Teachey, property owner of 8501 Sidbury Rd., Wilmington, NC; Parcel ID R02000- 002 -005- 000 17. Jim Teachey, property owner of 8301 Sidbury Rd., Wilmington, NC; Parcel ID R02000- 003 -004- 000 18. Frank W. Neely Jr., property owner of 8702 Bardmoor Cir., Wilmington, NC; Parcel ID R02919- 003- 026 -000 19. William J. Muojo, property owner of 646 Long Leaf Acres Dr., Wilmington, NC; Parcel ID 805011- 017- 003 -000 20. Appraiser Thomas Harris, speaking on behalf of Layton Barefoot, property owner of 6126 Bailey Buck Rd., Wilmington, NC; Parcel ID R06208- 014 - 006 -000 21. Janet B. Wilson, property owner of 3919 Appleton Way, Wilmington, NC; Parcel ID R07007 -002- 004 -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 R01300- 001 - 027 -000 Hanpen Land Co LLC $2,482,400 $1,092,000 Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value of $1,092,000 and to include, in the Board's 10 -day decision letter, a statement acknowledging that the Board's adjusted value included consideration of evidence presented on the applicable portions of the parcel's wetlands and easements, but did not include the acreage differences as the acreage changes were effected after January 1, 2012, and would not become effective until January 1, 2013. Upon vote, the motion carried 4 to 0. R01800- 002 - 035 -000 Jerry Ray & Betty Saunders $416,100 $260,600 Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value of $260,600. Upon vote, the motion carried 4 to 0. 4 NEW HANOVER COUNTY BOARD OF BOOK EQUALIZATION AND REVIEW, July 10, 2012 PAGE R01800- 002 - 036 -000 Jerry R Saunders $189,600 $62,200 Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value of $62,200. Upon vote, the motion carried 4 to 0. R02000- 002 - 005 -000 Dupen Land Co LLC $45,400 Tabled Motion: William O'Shea MOVED, SECONDED by Linda Woods, to table the appeal pending verification of any mapping and billing records on this parcel from Pender County. If the New Hanover County records are confirmed, the Affirmed value will be $43,800. If the Pender County records are confirmed, the Board will revisit the issue at a future date under the Old Business agenda item. Upon vote, the motion carried 4 to 0. R02000- 003 - 004 -000 Dupen Land Co LLC $137,100 $123,400 Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of $123,400. Upon vote, the motion carried 4 to 0. R02919- 003 - 026 -000 Rebecca & Frank W Neely Jr $121,400 $83,000 Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to reduce the value to $83,000. Upon vote, the motion carried 4 to 0. R05011- 017 - 003 -000 William J Muojo Etal $194,300 Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended value of $187,200. Upon vote, the motion carried 3 to 1. R06208- 014 - 006 -000 Layton M Barefoot $148,900 $187,200 $138,000 Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of $138,000. Upon vote, the motion carried 4 to 0. R07007- 002 - 004 -000 William Brockway Wilson $241,400 Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended value of $214,800. Upon vote, the motion carried 3 to 1. $214,800 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. Parcel ID Owner Appealed Value Affirmed Value R05007- 005 - 002 -000 LFA Property Management LLC $122,400 $109,500 Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of $109,500. Upon vote, the motion carried 4 to 0. R05019- 009 - 008 -000 Donald Douglas Gilstrap Jr $254,500 $233,900 5 NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, July 10, 2012 BOOK PAGE Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended value of $233,900. Upon vote, the motion carried 4 to 0. R06100- 001 - 169 -000 Holly Glen Dev. LLC $70,200 $70,200 Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200. Upon vote, the motion carried 4 to 0. R06100- 001 - 215 -000 Holly Glen Dev. LLC $70,200 $70,200 Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200. Upon vote, the motion carried 4 to 0. R06100- 001 - 216 -000 Holly Glen Dev. LLC $70,200 $70,200 Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200. Upon vote, the motion carried 4 to 0. R06100- 001 - 217 -000 Holly Glen Dev. LLC $70,200 $70,200 Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200. Upon vote, the motion carried 4 to 0. R06100- 001 - 232 -000 Holly Glen Dev. LLC $70,200 $70,200 Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200. Upon vote, the motion carried 4 to 0. R06100- 001 - 234 -000 Holly Glen Dev. LLC $70,200 $70,200 Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to uphold the appealed value at $70,200. Upon vote, the motion carried 4 to 0. R06309- 003 - 006 -000 Julie & Mark V Wilson Sr $491,900 $486,100 Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended value of $486,100. Upon vote, the motion carried 4 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 NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, July 10, 2012 BOOK PAGE The Board was informed that a new spreadsheet would be emailed with updated dates. They are to input their availability for compilation and return to Cassandra no later than the close of business on Friday, July 13, 2012. 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, July 12, 2012. Respectfully�ted, Cassandra Fowl