BOE Meeting-June 19, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 19, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Tuesday, June 19, 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), John Babb, Bob Drach (AM only), Joe Miller (AM only),
Linda Woods (PM only), and William O'Shea.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Thomas Harris, Jim Hardin,
and James Paulk; and, Appraisal Administrative Support Technicians Joann Davenport and Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:05 a.m.
AGENDA ITEM # 1: Approval of Minutes from the 6/12/12 and 6/14/12 Sessions of the Board of
Equalization & Review
The Board considered and gave a consensus of approval for the morning session minutes from the
June 12, 2012 session of the Board of Equalization and Review. John Babb MOVED, SECONDED by Joe
Miller to approve the morning session minutes from the June 12, 2012 session. Upon vote, the motion
carried 3 -0.
The Board considered and gave a consensus of approval for the afternoon session minutes from
the June 12, 2012 session of the Board of Equalization and Review. John Babb MOVED, SECONDED by
Joe Miller, to approve the afternoon session minutes from the June 12, 2012 session. Upon vote, the
motion carried 4 -0.
The Board considered and gave a consensus of approval for the minutes from the June 14, 2012
session of the Board of Equalization and Review. Don Harris MOVED, SECONDED by John Babb, to
approve the session minutes from the June 14, 2012 session. Upon vote, the motion carried 3 -0.
AGENDA ITEM # 2: 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 Joe Miller, to affirm the assessed values of the appeals listed
below as withdrawn or agreed upon by appellants. Upon vote, the motion carried 5 to 0.
Parcel -ID
Owner
Situs Address
Affirmed Value
R01217- 003 - 002 -000
DUNCAN PEGGY M EMERSON C
5424 PROSPERITY LN
$22,100
R01800- 002 - 010 -000
SMITH H WINFIELD JR
4617 PARMELE RD
$297,200
R01800- 005 - 002 -000
SMITH H WINFIELD
4609 BLUE CLAY RD
$70,100
R01800- 005 - 003 -000
SMITH H WINFIELD
4609 BLUE CLAY RD
$81,300
R01800- 005 - 006 -000
SMITH H WINFIELD
4638 PARMELE RD
$190,300
R02900- 003 - 381 -000
NELSON CHRISTOPHER L NANCY
814 WINE CELLAR CIR
$326,800
R02900- 004 - 021 -000
FURR JAMES S BARBARA W
260 FUTCH CREEK RD
$184,500
R03712- 003 - 012 -000
AKERHIELM DAVID A ETAL
8416 FAZIO DR
$452,900
R03712- 004 - 007 -000
DWIGHT JOHN LJRRHODA
1520 J U PITER H I LLS CI R
$497,800
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 19, 2012
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R05112- 004 - 032 -000
ARMBRUSTER ALICE TRENT ETAL
2205 PINEHURST PL
$877,500
R05115- 003 - 030 -000
CAMPBELL RICHARD A MARY M
1102 ARBORETUM DR
$20,600
R05117- 001 - 005 -000
MALYK BOHDAN PATRICIA E
1646 VERRAZZANO DR
$600,400
R05118- 001 - 005 -000
ATWELL SUSAN L GARY
1622 VERRAZZANO DR
$648,900
R05118- 001 - 037 -000
WILSON LINDA JEAN
1520 RADIAN RD
$804,900
R05118- 001 - 047 -000
WILSON LANNY
1436 QUADRANT CIR
$179,200
R05606- 008 - 020 -000
YOUNG HERBERT BARBARA LIV TR
5314 CLEAR RUN DR
$216,200
R05705- 002 - 042 -000
LALIER JEFFREY ASHLEY K
1820 STARFIX TER
$660,900
R05705- 002 - 053 -000
PEPPER J KENT MARTHA N
1812 VERRAZZANO DR
$554,200
R05706- 002 - 003 -000
KORMAN DANIEL JR NANCY C
1600 PEMBROKE JONES DR
$412,800
R05706- 005 - 047 -000
CARDWELL EDWARD B ETAL
1701 VERRAZZANO DR
$702,800
R06006- 005 - 012 -000
HARVEST LK SHORE COMMONS RETIREMENT
1402 HOSPITAL PLAZA DR
$6,041,400
R06100- 001 - 018 -000
WILM RETIREMENT RESIDENCE LLC
4610 HOLLY TREE RD
$9,159,500
R06108- 004 - 027 -000
PETTUS EUGENE F LORETTA
5101 PINE ST
$199,200
R06200- 006 - 015 -010
THOMAS DAVID P JR
6005 OLD MILITARY RD
$199,500
R06205- 005 - 021 -000
HORNE STEVEN E
5318 PARK AVE
$78,500
R06218- 008 - 031 -000
BARTHOLOMEW TODD DANA
5924 HUNTERS MILL LN
$608,000
R06707- 001 - 008 -000
THOMAS DAVID JR
0 HEWLETTS CR MARSH
$46,200
R06707- 001 - 021 -000
THOMAS DAVID P JR DIANE N
1011 WINDLEA RUN
$46,200
R07200- 004 - 002 -005
MERTESDORF ROBIN F REVOCABLE TRUST
5633 DALKEITH RD
$947,200
R07619- 002 - 009 -001
HORSEY R N SR BETTY L
5928 WISHING WELL LN
$13,600
R07705- 001 - 004 -000
ANDERSON RANDY L MELONIA P
5524 CAPTAINS LN
$541,500
R08200- 005 - 096 -000
D R HORTON INC
7908 FLIP FLOP LN
$193,000
R08200- 005 - 097 -000
D R HORTON INC
7904 FLIP FLOP LN
$218,500
R08200- 005 - 117 -000
D R HORTON INC
924 TIDALWALK DR
$214,100
R08200- 005 - 132 -000
D R HORTON INC
7912 FLIP FLOP LN
$165,300
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. John Respess, property owner of 7165 Carolina Beach Rd., Wilmington, NC; Parcel ID R08200-
005- 060 -000
2. Forrest & Lauren Meeks, property owners of 7607 Scout Camp Hatila Rd., Wilmington, NC;
Parcel ID R08500- 004 - 010 -000
3. Forrest & Lauren Meeks, property owners of 7619 Scout Camp Hatila Rd., Wilmington, NC;
Parcel ID R08500- 004 - 010 -008
4. Forrest & Lauren Meeks, property owners of 7609 Scout Camp Hatila Rd., Wilmington, NC;
Parcel ID R08500- 004 - 013 -000
5. Forrest & Lauren Meeks, property owners of 7611 Scout Camp Hatila Rd., Wilmington, NC;
Parcel ID R08500- 004 - 014 -000
6. John Respess, property owner of 919 Bala Ln., Wilmington, NC; Parcel ID R08507- 005 - 006 -000
7. Patricia Wall, property owner of 1504 Burnett Rd., Wilmington, NC; Parcel ID R08511- 003 -002-
002
8. Nicholas Nolan, property owner of 301 Eighth St., Carolina Beach, NC: Parcel ID R09005 -019-
001 -000
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 19, 2012 PAGE
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
R08200- 005 - 060 -000
John H Respess Rev Trust $581,400
$535,000
Motion: Don Harris MOVED, SECONDED by William O'Shea, to reduce the value to $535,000. Upon vote,
the motion carried 3 to 2.
R08500- 004 - 010 -000
Forrest & Lauren Meeks $80,000
$80,000
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the appealed value at $80,000. Upon
vote, the motion carried 4 to 1.
R08500- 004 - 010 -008 Forrest & Lauren Meeks $457,100 $457,100
Motion: Joe Miller MOVED, SECONDED by Bob Drach, to uphold the appealed value at $457,100. Upon
vote, the motion carried 4 to 1.
R08500- 004 - 013 -000 Forrest & Lauren Meeks $47,200 $47,200
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the appealed value at $47,200. Upon
vote, the motion carried 4 to 1.
R08500- 004 - 014 -000 Forrest & Lauren Meeks $80,000 $80,000
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the appealed value at $80,000. Upon
vote, the motion carried 4 to 1.
R08507- 005 - 006 -000 Ann M. Respess Trust $470,000
Tabled
Motion: Don Harris MOVED, SECONDED by William O'Shea, to table the previous decision due to new
information, presented by Tax Assessor Roger Kelley, about zoning. Upon vote, the motion carried 3 to 0.
R08511- 003 - 002 -002 Patricia Mcleod Wall $593,900 $582,500
Motion: Bob Drach MOVED, SECONDED by Joe Miller, to accept the appraiser's recommended value at
$582,500. Upon vote, the motion carried 4 to 1.
R09005- 019- 001 -000
Nicholas & Mary Nolan Sr. $254,200
$242,200
Motion: Don Harris MOVED, SECONDED by Bob Drach, to reduce the value to $242,200. Upon vote, the
motion carried 3 to 2.
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.
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NEW HANOVER COUNTY BOARD OF
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9. Linda & Joseph Whitted Jr, current property owners of 2208 Waverly Dr., Wilmington, NC: Parcel
ID R06011- 005 - 006 -000
10. Linda & Joseph Whitted Jr, property owners of 7705 Masonboro Sound Rd., Wilmington, NC:
Parcel ID R06700- 002 - 061 -000
11. Richard C Rogge, representing the property owners of 1029 Bennett Ln., Carolina Beach, NC:
Parcel ID R08818- 001 - 077 -000
12. David S. Smith, property owner of 402 Seventh St., Carolina Beach, NC: Parcel ID R09005 -022-
008 -000
13. Richard R. Albers, property owner of 607 Sumter Ave., Carolina Beach, NC: Parcel ID R09009-
009- 010 -000
14. Mike Burns, manager representing the property owners of 505 Spartanburg Ave., Carolina Beach,
NC: Parcel ID R09009- 013 - 009 -000
15. Mike Burns, manager representing the property owners of 507 Spartanburg Ave., Carolina Beach,
NC: Parcel ID R09009- 013 - 013 -000
16. Donna Hosaflook, property owner of 612 Carolina Beach Ave., Carolina Beach, NC, & Johnny
Davis, witness: Parcel ID R09010- 017 - 004 -000
In deliberations after hearing the appeals during the PM session, the Board affirmed the assessed values
as follows:
Parcel ID
R06011- 005 - 006 -000
Owner
William R Lane, Jr
ed Value
$338,500
Affirmed Value
$297,500
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
at $297,500. Upon vote, the motion carried 4 to 0.
R06700- 002 - 061 -000 Joseph Whitted Jr. Rev Trust Etal $858,600
$615,100
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
at $615,100. Upon vote, the motion carried 4 to 0.
R09005- 022 - 008 -000 David S. Smith $78,000 $58,500
Motion: Don Harris MOVED, SECONDED by John Babb, to reduce the value to $58,500. Upon vote, the
motion carried 4 to 0.
R09009- 009 - 010 -000
Richard & Jane Albers $86,800
$69,500
Motion: John Babb MOVED, SECONDED by Don Harris, to reduce the value to $69,500. Upon vote, the
motion carried 4 to 0.
R09009- 013- 009 -000
Cape Fear Hurricane Shutters $86,800
$57,800
Motion: Linda Woods MOVED, SECONDED by John Babb, to reduce the value to $57,800. Upon vote, the
motion carried 4 to 0.
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NEW HANOVER COUNTY BOARD OF
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R09009- 013 - 013 -000 Cape Fear Hurricane Shutters $86,800 $57,800
Motion: Linda Woods MOVED, SECONDED by John Babb, to reduce the value to $57,800. Upon vote, the
motion carried 4 to 0
R09010- 017 - 004 -000 Donna & Russell Hosaflook $314,700 $263,600
Motion: John Babb MOVED, SECONDED by Don Harris, to reduce the value to $263,600. 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
R08412- 001 - 010 -000 John & Marlene Rosenkoetter $128,000 $128,000
Motion: John Babb MOVED, SECONDED by William O'Shea, to uphold the appealed value at $128,000.
Upon vote, the motion carried 4 to 0.
R08500- 002 - 037 -000 John W. Zimms $353,300 $353,300
Motion: John Babb MOVED, SECONDED by William O'Shea, to uphold the appealed value at $353,300.
Upon vote, the motion carried 4 to 0.
R08507- 003 - 005 -000 Lynda W. Altman $610,600 $610,600
Motion: John Babb MOVED, SECONDED by William O'Shea, to uphold the appealed value at $610,600.
Upon vote, the motion carried 4 to 0.
R08818- 011 - 002 -001 Teresa Beverly Griffin $124,800 $104,500
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $104,500. Upon vote, the motion carried 4 to 0.
R09009- 007 - 014 -000 Teresa Griffin $122,000 $117,800
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $117,800. Upon vote, the motion carried 4 to 0.
PM Session
R06505- 010 - 020 -000 011in H. Manning $122,100 $108,200
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $108,200. Upon vote, the motion carried 4 to 0.
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NEW HANOVER COUNTY BOARD OF
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R08817- 016 - 002 -000 011in H. Manning Jr. $78,000 $64,700
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $64,700. Upon vote, the motion carried 4 to 0.
R08817- 016 - 004 -000 011in H. Manning Jr. Etal $87,000 $73,700
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $73,700. Upon vote, the motion carried 4 to 0.
R08818- 001 - 083 -000 Mark Faulhaber $75,400 $58,800
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $58,800. Upon vote, the motion carried 4 to 0.
R09010- 007 - 003 -007 Debra Talley Everett $111,600 $111,600
Motion: John Babb MOVED, SECONDED by William O'Shea, to uphold the appealed value of $111,600.
Upon vote, the motion carried 4 to 0.
AGENDA ITEM # 6: Old Business
The Board, under Agenda Item #4, heard testimony from Mr. Richard C. Rogge, representative of the Bernard
C Rogge Rev Living Trust, and made a motion to reduce the value on parcel R08818- 001 - 077 -000. However,
additional information not available to the Board, came to the attention of the Tax Administrator that another
representative of the Living Trust, Mr. Bernard C. Rogge, had, on June 14, 2012, signed an agreement to
withdraw his appeal at the appealed value at $75,400. This signed agreement was not received in the Tax
Office until June 18, 2012, after the agenda had been finalized. Tax Administrator Kelley recommended that
the appeal be reconsidered by the Board at a future hearing session, under the Old Business agenda item,
and take into consideration the new information.
AGENDA ITEM # 7: New Business
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, Chairman Don Harris recessed the 2012 Board of
Equalization and Review at 4:38 p.m. until the next hearing date scheduled for Friday, June 22, 2012.
Re ectfully submitted,
W
Cassandra Fo er