BOE Meeting-July 17, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 17, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Tuesday, July 17, 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 session only), John Babb (AM session; PM session
Interim Chairman), Linda Woods (PM session only), William O'Shea, and Bob Drach (PM session only).
Staff members present were: Assistant Tax Administrator Jeff Niebauer; Appraisers Stephen Walker,
Chris Boney, Tom Harris, and Jim Paulk; and, Appraisal Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:01 a.m.
AGENDA ITEM # 1: Approval of Minutes from the 07/10/2012 and 07/12/2012 Sessions of the Board of
Equalization and Review
The Board considered and gave a consensus of approval for the AM minutes from the July 10, 2012
session of the Board of Equalization and Review. John Babb MOVED, SECONDED by William O'Shea, to
approve the morning session minutes from the July 10, 2012 session. Upon vote, the motion carried 3 to 0.
The Board considered and gave a consensus of approval for the PM minutes from the July 10, 2012
session of the Board of Equalization and Review. William O'Shea MOVED, SECONDED by Linda Woods,
to approve the afternoon session minutes from the July 10, 2012 session. Upon vote, the motion carried 3
to 0.
The Board considered and gave a consensus of approval for the minutes from the July 12, 2012
session of the Board of Equalization and Review. William O'Shea MOVED, SECONDED by Bob Drach, to
approve the minutes from the July 12, 2012 session. Upon vote, the motion carried 3 to 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: John Babb MOVED, SECONDED by William O'Shea, 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below as withdrawn or agreed upon by appellants.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 Owner
R03700- 004 - 009 -002
R03718- 007 - 041 -000
R04200- 001 - 019 -000
R04418- 001 - 016 -000
R05015- 001 - 009 -000
R05119- 009 - 006 -000
R05600- 001 - 001 -001
R05614- 012 - 009 -000
R05809- 002 - 001 -000
R06200- 007 - 017 -002
READY CHRISTINE ETAL
WADE LUTHER M PAMELA W
BRINKER JOHN B CARLA C
PLATT CLAUS T A FAITH B
SMITH KENNETH EDWARD
JOHNSON WILLIAM R NANCY K
FREEMAN JANE W ROBERT L III
SKOBLAR BARRY ASHTON A
PERKINS GEORGE R HAZEL
MILAM JAY TERESA ETAL
1
Situs Address Affirmed Value
102 EDGEWATER CLUB RD
$152,200
106 SPRING CREEK LN
$324,200
2100 OLD WINTER PARK RD
$210,100
6102 TIMBER CREEK LN
$569,000
335 SABRA DR
$179,200
1131 PEMBROKE JONES DR
$2,541,600
1531 EASTWOOD RD
$467,600
6010 FOREST CREEK CIR
$312,900
1901 LUMINA AVE
$2,724,500
5818 GREENVILLE LOOP RD
$373,500
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 17, 2012
R06309- 003 - 005 -000
R06607- 016- 007 -000
R06608- 005 - 004 -000
R06700- 002 - 064 -000
R06700- 005 - 008 -003
R06700- 005 - 141 -000
R07100- 004 - 122 -000
R07206- 014 - 012 -000
R07609- 009 - 156 -000
R07905- 004 - 050 -000
R07905- 004 - 088 -000
R07914- 005 - 003 -000
R07915- 002 - 004 -000
R07919- 003 - 015 -000
R08810- 003 - 020 -016
R08815- 005 - 009 -000
R08818- 001 - 077 -000
R09010- 005 - 006 -002
R09010- 028 - 002 -006
MCNElLL GILBERT E MARYLEN B
WOLFE DEBORAH G
NEALEY KENNETH J JR DEBBIE ANN
WILLARD FAMILY FARM LLC
BUTLER ALGERNON LJR SUSAN
STERN LIEB PAUL E
PATTERSON BRUCE E PATSY A
DEVINE JOHN G PATRICIA B
HILLIARD MATTHEW R ETAL
DUGARD LLC
TOWNES AT MARKETPLACE LLC
OTIS JAY ROLAND
CONNOR BILLYTED BILLIE P
KOLLMEYER KIMBERLY L
WILLIAMSON LYNN R SUSAN E
WEST DONALD RICHARD
ROGGE BERNARD C REV LIV TRUST
CATES CLAIRE S ETAL
SUTTON CHARLES LJR MELINDA B
BOOK
PAGE
5 OAK LANDING RD
$488,500
3208 SHADOW CT
$255,100
205 QUAIL RIDGE RD
$247,300
7727 MASONBORO SOUND RD
$224,000
7417 MASONBORO SOUND RD
$6,000
5334 MEGANS PLACE DR
$358,800
5504 TODDLO CT
$53,000
1024 BIG BAY DR
$320,900
207 HANNA DR
$181,800
6005 SLIPPER SHELL ST
$131,400
6005 BANDEDTULIP DR
$131,400
214 COUNTRY PLACE RD
$224,100
119 COUNTRY PLACE RD
$237,800
105 PATALANDA RD
$120,300
1200 SAINT JOSEPH ST
$331,200
902 CANAL DR
$274,600
1029 BENNET LN
$75,400
309 CAROLINA BEACH AVE
$645,400
106 SPARTANBURG AVE
$345,500
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. Rodney John Glockner, property owner of 1708 Pembroke Jones Dr., Wilmington, NC; Parcel ID
R05117- 001 - 002 -000
2. Appraiser Chris Boney, representing property owner of 151 Captains Ct., Wrightsville Beach, NC;
Parcel ID R05715- 001 - 054 -000
3. Howell Graham, Appraiser, representing property owner of 1704 Lumina Ave., Wrightsville Beach,
NC; Parcel ID R05813- 003 - 002 -10B
4. Michael & Jane Brown, property owners of 406 Waynick Blvd., Wrightsville Beach, NC; Parcel ID
R06311- 003 - 007 -000
5. Rich Whitford, property owner of 532 Waynick Blvd., Wrightsville Beach, NC; Parcel ID R06315-
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
R05117- 001 - 002 -000
1708 Pembroke Jones Dr
$451,400
$414,100
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $414,100. Upon vote, the motion carried 3 to 0.
2
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 17, 2012
BOOK
PAGE
R05715- 001 - 054 -000 Richard & Patricia Hilliard $558,000 $530,000
Motion: Don Harris MOVED, SECONDED by John Babb, to reduce the value to $530,000. Upon vote, the
motion carried 3 to 0.
R05813- 003 - 002 -10B Davis J Holmes III Hrs $615,000 $600,000
Motion: Don Harris MOVED, SECONDED by John Babb, to reduce the value to $600,000. Upon vote, the
motion carried 3 to 0.
R06311- 003 - 007 -000 Michael C Brown Etal $2,129,100
$1,720,000
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $1,720,000. Upon vote, the motion carried 3 to 0.
R06315- 006 - 014 -000
Burns Properties LLC $1,298,800
$1,298,800
Motion: John Babb MOVED, SECONDED by William O'Shea, to uphold the appealed value of $1,298,800.
Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
6. James Andrew Price, property owner of 2035 Trinity Ave., Wilmington, NC; Parcel ID R04518 -002-
008 -000
7. Nicholas R Joseph, property owner of 4527 Sagedale Dr., Wilmington, NC; Parcel ID R04906 -002-
003 -056
8. Nicholas R Joseph, property owner of 715 Clearwater Ct., Wilmington, NC; Parcel ID R04908 -007-
048 -000
9. Thomas D Naylon, property owner of 1722 Verrazzano Dr., Wilmington, NC; Parcel ID R05706-
007- 003 -000
10. Nicholas R Joseph, property owner of 1609 Dye PI., Wilmington, NC; Parcel ID R05710- 006 -060-
000
11. William W Merriman & John Merriman, Realtor, representing the property owner of 157 Captains
Ct., Wrightsville Beach, NC; Parcel ID R05715- 001 - 057 -000
12. Joanne Juechter, property owner of 31 Lookout Harbor Way., Wrightsville Beach, NC; Parcel ID
R05716- 010- 019 -000
13. Horace H Mayo III, property owner of 12 Lagoon Dr., Wrightsville Beach, NC; Parcel ID R05720-
015- 004 -002
14. James W. McLean Jr., Trustee, representing the property owners of 17 Augusta St., Wrightsville
Beach, NC; Parcel ID R05720- 034 - 019 -000
15. Harry R Mathis, property owner of 1115 Cypress Dr., Wilmington, NC; Parcel ID R06010- 006 -009-
000
16. Gerald Lacy & Ann Lacy, property owners of 10 Birmingham St., Wrightsville Beach, NC, and
Hugh MacRae, Realtor; Parcel ID R06308- 015 - 003 -002
17. Mark N Poovey, property owner of 119 Lumina Ave., Wrightsville Beach, NC; Parcel ID R06308-
020- 001 -001
18. Robert David DeHaas, property owner of 306 Stonewall Jackson Dr., Wilmington, NC; Parcel ID
R06605- 001 - 001 -000
In deliberations after hearing the appeals during the PM session, the Board affirmed the assessed values
as follows:
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, July 17, 2012 PAGE
Parcel ID Owner Appealed Value Affirmed Value
R04518- 002 - 008 -000 James Andrew Price $623,700 $388,100
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $388,100. Upon vote, the motion carried 4 to 0.
R04906- 002 - 003 -056 Nicholas R Joseph Trust $89,400 $87,300
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$87,300. Upon vote, the motion carried 4 to 0.
R04908- 007 - 048 -000 Nicholas R Joseph Trust $90,100 $85,000
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to reduce the value to $85,000. Upon vote, the
motion carried 4 to 0.
R05706- 007 - 003 -000 Thomas & Beverly Naylon $631,300 $561,900
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $561,900. Upon vote, the motion carried 4 to 0.
R05710- 006 - 060 -000 Nicholas R Joseph Trust $105,700 $105,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to uphold the appealed value of $105,700.
Upon vote, the motion carried 3 to 0 (Bob Drach abstained).
R05715- 001 - 057 -000 David M Merriman $622,400 $594,000
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to reduce the value to $594,000. Upon vote, the
motion carried 4 to 0.
R05716- 010 - 019 -000 Joanne Juechter $657,500 $637,500
Motion: Linda Woods MOVED, SECONDED by Bob Drach, to reduce the value to $637,500. Upon vote, the
motion carried 4 to 0.
R05720- 015- 004 -002
Jamie & Horace H Mayo III $897,300 $575,000
Motion: Linda Woods MOVED, SECONDED by Bob Drach, to reduce the value to $575,000. Upon vote, the
motion carried 3 to 1.
R05720- 034 - 019 -000 McLean Family Trust $1,348,000 $964,30C
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to reduce the value to $964,300. Upon vote,
the motion carried 4 to 0.
R06010- 006 - 009 -000 Harry Ray & Thelma Mathis $154,400 $156,400
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value
of $156,400. Upon vote, the motion carried 4 to 0.
4
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, July 17, 2012 PAGE
R06308- 015 - 003 -002 Gerald & Ann Lacy $1,198,100 $950,000
Motion: Linda Woods MOVED, SECONDED by Bob Drach, to reduce the value to $950,000. Upon vote, the
motion carried 4 to 0.
R06308- 020 - 001 -001 Mark & Sharon Poovey $2,093,800 $1,284,700
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $1,284,700. Upon vote, the motion carried 4 to 0.
R06605- 001 - 001 -000 Robert D Dehaas $240,700 $220,500
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $220,500. Upon vote, the motion carried 4 to 0.
R07100- 003 - 403 -000
Silver Lake Baptist Church Inc $85,600
Reschedule
Motion: John Babb MOVED, SECONDED by Bob Drach, to reschedule the appeal in order to allow the
appellant time to resolve the Power Of Attorney issues. Upon vote, the motion carried 4 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
R05119- 003 - 008 -000 Paul & Sherri Ingle $707,400 $616,400
Motion: John Babb MOVED, SECONDED by Don Harris, to accept the appraiser's recommended value of
$616,400. Upon vote, the motion carried 3 to 0.
R06214- 004 - 028 -000 Patrick K Gahagan Etal $180,900 $180,900
Motion: Don Harris MOVED, SECONDED by John Babb, to uphold the appealed value of $180,900. Upon
vote, the motion carried 3 to 0.
R06308- 019 - 002 -065 Virginia M Jackle Living Trust $523,600 $523,600
Motion: John Babb MOVED, SECONDED by Don Harris, to uphold the appealed value of $523,600. Upon
vote, the motion carried 3 to 0.
PM Session
Parcel ID Owner Appealed Value Affirmed Value
R05720- 025 - 012 -002 Helen & George F Lattimore Jr $802,800 $764,900
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $764,900. Upon vote, the motion carried 4 to 0.
5
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, July 17, 2012
BOOK
PAGE
R05813- 003 - 003 -016 Laura & Steven Maier $1,141,600 $1,141,600
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to uphold the appealed value at $1,141,600.
Upon vote, the motion carried 4 to 0.
R06319- 003 - 001 -012 Lumina Sea LLC $513,000 $513,000
Motion: Bob Drach MOVED, SECONDED by John Babb, to uphold the appealed value of $513,000. Upon
vote, the motion carried 4 to 0.
AGENDA ITEM # 6: Old Business
The Board reconsidered the appeal of parcel R02000- 002 - 005 -000, 8501 Sidbury Road, which was tabled
by the Board on the original hearing date of 7/10/2012. Assistant Tax Administrator, Jeff Niebauer, advised
the Board that, for the year 2012, New Hanover County's tax land records are correct. The owner is to be
billed for the entire parcel in 2012; however, due to the acreage change made after January 1, 2012, a
portion of the land will be taxed in Pender County for tax year 2013.
After further discussion, the following action was taken:
R02000- 002 - 005 -000 Dupen Land Co. LLC $45,400 $45,400
Motion: William O'Shea MOVED, SECONDED by John Babb, to uphold the appealed value at $45,400 and to
include a statement in the decision letter that will inform the taxpayer of the Tax Office findings. Upon vote, the
motion carried 3 to 0 (Bob Drach abstained).
AGENDA ITEM # 7: New Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 8: Schedule Future Meetings
Appraisal Administrative Support Technician, Cassandra Fowler, is expecting Linda Woods to
submit her availability for the months of September and October, to complete compilation of BOER
scheduling. Updated schedules will then be distributed via email.
AGENDA ITEM # 9: Adjournment
There being no further business to consider, Chairman Don Harris recessed the 2012 Board of
Equalization and Review at 5:45 p.m. until the next hearing date scheduled for Thursday, July 19, 2012.
Respectfully submitte ,
assandra Fo ler