BOE Meeting-June 26, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 26, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Tuesday, June 26, 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, Joe Miller (Interim Chairman for Dugard LLC
and Townes at marketplace LLC appeals), Linda Woods, and William O'Shea.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Jim Hardin and Scott Saunders;
and, Appraisal Administrative Support Technicians Joann Davenport and Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:01 a.m.
AGENDA ITEM # 1: Approval of Minutes
Consideration of the minutes, from the June 19, 2012 hearing, was tabled until the next
session scheduled for Friday, June 29, 2012.
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: Joe Miller MOVED, SECONDED by John Babb, 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as withdrawn or agreed upon by appellants.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
R09013- 001 - 006 -000
SEAGROVE WF INVESTORS LLC
1004 NORTH CAROLINA AVE
$60,800
R09013- 001 - 007 -000
SEAGROVE WF INVESTORS LLC
1002 NORTH CAROLINA AVE
$60,800
R09013- 001 - 008 -000
SEAGROVE WF INVESTORS LLC
1000 NORTH CAROLINA AVE
$60,800
R09013- 001 - 009 -000
SEAGROVE WF INVESTORS LLC
1234 CROAKER LN
$60,800
R09013- 001 - 010 -000
SEAGROVE WF INVESTORS LLC
1232 CROAKER LN
$60,800
R09013- 001 - 011 -000
SEAGROVE INVESTORS LLC
1230 CROAKER LN
$60,800
R09013- 001 - 012 -000
SEAGROVE WF INVESTORS LLC
1228 CROAKER LN
$60,800
R09013- 001 - 013 -000
SEAGROVE WF INVESTORS LLC
1226 CROAKER LN
$60,800
R09013- 001 - 014 -000
SEAGROVE WF INVESTORS LLC
1224 CROAKER LN
$60,800
R09013- 001 - 015 -000
SEAGROVE WF INVESTORS LLC
1222 CROAKER LN
$60,800
R09013- 001 - 020 -000
SEAGROVE WF INVESTORS LLC
1225 ELEVENTH AVE
$60,800
R09013- 001 - 022 -000
SEAGROVE WF INVESTORS LLC
1229 ELEVENTH AVE
$60,800
R09013- 001 - 023 -000
SEAGROVE WF INVESTORS LLC
1231 ELEVENTH AVE
$60,800
R09013- 002 - 017 -000
SEAGROVE WF INVESTORS LLC
1230 SPOT LN
$60,800
R09013- 002 - 018 -000
SEAGROVE WF INVESTORS LLC
1228 SPOT LN
$60,800
R09013- 002 - 019 -000
SEAGROVE WF INVESTORS LLC
1226 SPOT LN
$60,800
R09013- 002 - 020 -000
SEAGROVE WF INVESTORS LLC
1224 SPOT LN
$60,800
R09013- 002 - 021 -000
SEAGROVE WF INVESTORS LLC
1222 SPOT LN
$60,800
R09013- 003 - 009 -000
SEAGROVE WF INVESTORS LLC
1229 SPOT LN
$60,800
R09013- 003 - 010 -000
SEAGROVE WF INVESTORS LLC
1231 SPOT LN
$60,800
R09013- 003 - 011 -000
SEAGROVE WF INVESTORS LLC
1233 SPOT LN
$60,800
1
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 26, 2012
BOOK
PAGE
R09013- 003 - 012 -000
SEAGROVE WF INVESTORS LLC
1235 SPOT LN
$60,800
R09013- 003 - 013 -000
SEAGROVE WF INVESTORS LLC
806 NORTH CAROLINA AVE
$301,800
R09013- 003 - 015 -000
SEAGROVE WF INVESTORS LLC
802 NORTH CAROLINA AVE
$60,800
R09013- 003 - 017 -000
SEAGROVE WF INVESTORS LLC
1234 SEARAY LN
$60,800
R09013- 003 - 019 -000
SEAGROVE WF INVESTORS LLC
1230 SEARAY LN
$60,800
R09013- 003 - 020 -000
SEAGROVE WF INVESTORS LLC
1228 SEARAY LN
$60,800
R09013- 003 - 021 -000
SEAGROVE WF INVESTORS LLC
1226 SEARAY LN
$60,800
R09013- 003 - 022 -000
SEAGROVE WF INVESTORS LLC
1224 SEARAY LN
$60,800
R09013- 004 - 007 -000
SEAGROVES WF INVESTORS LLC
1223 SEARAY LN
$60,800
R09013- 004 - 008 -000
SEAGROVE WF INVESTORS LLC
1225 SEARAY LN
$60,800
R09013- 004 - 009 -000
SEAGROVE WF INVESTORS LLC
1227 SEARAY LN
$60,800
R09013- 004 - 010 -000
SEAGROVES WF INVESTORS LLC
1229 SEARAY LN
$60,800
R09013- 004 - 011 -000
SEAGROVES WF INVESTORS LLC
1231 SEARAY LN
$60,800
R09013- 004 - 014 -000
SEAGROVE WF INVESTORS LLC
706 NORTH CAROLINA AVE
$60,800
R09013- 004 - 017 -000
SEAGROVE WF INVESTORS LLC
1236 PINFISH LN
$60,800
R09013- 004 - 018 -000
SEAGROVE WF INVESTORS LLC
1234 PINFISH LN
$60,800
R09013- 004 - 019 -000
SEAGROVE WF INVESTORS LLC
1232 PINFISH LN
$60,800
R09013- 004 - 020 -000
SEAGROVE WF INVESTORS LLC
1230 PINFISH LN
$60,800
R09013- 004 - 021 -000
SEAGROVE WD INVESTORS LLC
1228 PINFISH LN
$60,800
R09013- 004 - 022 -000
SEAGROVE WF INVESTORS LLC
1226 PINFISH LN
$60,800
R09013- 004 - 023 -000
SEAGROVES WF INVESTORS LLC
1224 PINFISH LN
$60,800
R09013- 004 - 024 -000
SEAGROVE WF INVESTORS LLC
1222 PINFISH LN
$60,800
R09013- 004 - 025 -000
SEAGROVE WF INVESTORS LLC
1220 PINFISH LN
$60,800
R09013- 004 - 026 -000
SEAGROVE WF INVESTORS LLC
1218 PINFISH LN
$60,800
R09013- 004 - 027 -000
SEAGROVE INVESTORS LLC
1216 PINFISH LN
$60,800
R09013- 004 - 028 -000
SEAGROVE WF INVESTORS LLC
1114 PINFISH LN
$60,800
R09013- 004 - 029 -000
SEAGROVE WF INVESTORS LLC
1112 PINFISH LN
$60,800
R09013- 004 - 030 -000
SEAGROVE WF INVESTORS LLC
1110 PINFISH LN
$60,800
R09013- 012 - 004 -000
SEAGROVE WF INVESTORS LLC
1309 PINFISH LN
$60,800
R09013- 012 - 005 -000
SEAGROVE WF INVESTORS LLC
1311 PINFISH LN
$60,800
R09013- 012 - 006 -000
SEAGROVE WF INVESTORS LLC
1313 PINFISH LN
$60,800
R09013- 013 - 002 -000
SEAGROVE WF INVESTORS LLC
1305 SEARAY LN
$60,800
R09013- 013 - 007 -000
SEAGROVE WF INVESTORS LLC
1315 SEARAY LN
$60,800
R09013- 013 - 008 -000
SEAGROVE WF INVESTORS LLC
1317 SEARAY LN
$60,800
R09013- 013 - 014 -000
SEAGROVE WF INVESTORS LLC
1314 PINFISH LN
$60,800
R09013- 013 - 015 -000
SEAGROVE WF INVESTORS LLC
1312 PINFISH LN
$60,800
R09013- 013 - 016 -000
SEAGROVE WF INVESTORS LLC
1310 PINFISH LN
$60,800
R09013- 013 - 017 -000
SEAGROVE INVESTORS LLC
1308 PINFISH LN
$60,800
R09013- 013 - 018 -000
SEAGROVE WF INVESTORS LLC
1306 PINFISH LN
$60,800
R09013- 013 - 019 -000
SEAGROVE WF INVESTORS LLC
1304 PINFISH LN
$60,800
R09013- 013 - 020 -000
SEAGROVE WF INVESTORS LLC
703 NORTH CAROLINA AVE
$60,800
R09013- 014 - 006 -000
SEAGROVE WF INVESTORS LLC
1313 SPOT LN
$89,100
R09013- 014 - 012 -000
SEAGROVE WF INVESTORS LLC
1316 SEARAY LN
$89,100
R09013- 014 - 013 -000
SEAGROVE WF INVESTORS LLC
1314 SEARAY LN
$89,100
R09013- 015 - 002 -000
SEAGROVE WF INVESTORS LLC
1305 CROAKER LN
$89,100
R09013- 015 - 006 -000
SEAGROVE WF INVESTORS LLC
1313 CROAKER LN
$89,100
R09013- 015 - 007 -000
SEAGROVE WF INVESTORS LLC
1315 CROAKER LN
$89,100
R09013- 015 - 008 -000
SEAGROVE WF INVESTORS LLC
1317 CROAKER LN
$89,100
R09013- 015 - 011 -000
SEAGROVE WF INVESTORS LLC
900 OCEAN BLV
$89,100
2
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 26, 2012
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AGENDA ITEM # 3: Tax Appeal Presentations 9:00 AM Session
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PAGE
$89,100
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. Travis L Koontz, property owner of 645 Condo Club Dr., Wilmington, NC; Parcel ID R07900 -001-
489 -026
2. Travis L Koontz, property owner of 1200 Saint Joseph St., Lot 7, Carolina Beach, NC; Parcel ID
R08814- 004 - 001 -007
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
R07900- 001 - 489 -026 Travis L Koontz
$121,200
$115,000
Motion: John Babb MOVED, SECONDED by Linda Woods, to reduce the value to $115,000. Upon vote, the
motion carried 5 to 0.
R08814- 004 - 001 -007 Travis L Koontz
$344,400
$344,400
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to uphold the appealed value at $344,400. Upon
vote, the motion carried 4 to 1.
AGENDA ITEM # 4: 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
ed Value Affirmed Value
R07100- 005 - 073 -000 Raymond V Caron Johnson $308,900 $308,900
Motion: Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value at $308,900. Upon
vote, the motion carried 5 to 0.
R07905- 004 - 012 -000 Dugard LLC $133,100 $131,400
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 024 -000 Dugard LLC $133,100 $131,400
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 26, 2012 PAGE
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 031 -000 Dugard LLC $133,100 $131,400
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 038 -000 Dugard LLC $133,100 $131,400
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 049 -000 Dugard LLC $133,100 $131,400
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 058 -000 Dugard LLC $133,100 $131,400
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 060 -000 Dugard LLC $133,100 $131,400
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 061 -000
Dugard LLC
$133,100
$131,400
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 077 -000 Dugard LLC $133,100 $131,400
Motion: John Babb MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 019 -000
Townes at Marketplace LLC $133,100
$131,400
Motion: John Babb MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 062 -000 Townes at Marketplace LLC $133,100 $131,400
Motion: John Babb MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 089 -000 Townes at Marketplace LLC $133,100 $131,400
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 26, 2012 PAGE
Motion: John Babb MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 090 -000 Townes at Marketplace LLC $133,100 $131,400
Motion: John Babb MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 091 -000 Townes at Marketplace LLC $133,100 $131,400
Motion: John Babb MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R07905- 004 - 093 -000 Townes at Marketplace LLC $133,100 $131,400
Motion: John Babb MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$131,400. Upon vote, the motion carried 4 to 0 (Don Harris recused himself).
R08205- 004 - 015 -000 Elmo & Tammy Coston $132,700
$133,400
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$133,400. Upon vote, the motion carried 4 tot.
R08206- 002 - 005 -000 Irvin & Norma Perdue
$165,300
$147,700
Motion: Joe Miller MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value of
$147,700. Upon vote, the motion carried 4 to 0 (Linda Woods abstained from the vote).
AGENDA ITEM # 5: Old Business
The Board considered two appeals under this agenda item as follows:
R08507- 005 - 006 -000, 919 Bala Lane: At its 6/19/2012 hearings, the Board decided to table its decision on
this appeal until the County appraiser had an opportunity to make another inspection of the property to
determine if there was a potential zoning issue due to reported odor from animals on an adjacent parcel.
Based on this information, the Board made decisions as follows:
Motion: Don Harris MOVED, SECONDED by John Babb, to hear the appraiser's testimony of his findings
regarding the reported animal odor. Upon vote, the motion carried 5 to 0.
After hearing from the appraiser, Jim Hardin, that the aroma caused by the farm animals next door was not
offensive or overpowering, the Board made the following decision:
R08507- 005 - 006 -000 Ann M Respess Trust
$470,000
$470,000
Motion: Joe Miller MOVED, SECONDED by John Babb, to uphold the appealed value at $470,000. Upon
vote, the motion carried 4 to 1.
Joe Miller left the session at 10:34 a.m.
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 26, 2012
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R08818- 001 - 007 -000, 1029 Bennet Lane: At its 6/19/2012 hearings, the Board heard testimony from a
reported family member from the Bernard C Rogge Revocable Living Trust and decided to reduce the
assessed value. However, the Tax Administrator brought to the Board's attention that, just prior to the
6/19/2012 hearings, the Tax Office received a 6/14/12 signature withdrawal and consent from another family
member, Bernard C Rogge, in whose name the Living Trust was created, to the original appealed value of
$75,400; this withdrawal appeared to contradict the Board's decision made on 6/19/2012. Based on this new
information, the Board made decisions as follows:
Motion: Don Harris MOVED, SECONDED by John Babb, to reopen the appeal for Parcel ID: R08818 -001-
007 -000, Bernard C Rogge Rev Live Trust, and 1029 Bennet Ln., Wilmington, NC. Upon vote, the motion
carried 4 to 0.
Motion: Don Harris MOVED, SECONDED by John Babb, to rescind the Board's decision made at the
6/19/2012 hearings and accept the withdrawal and consent agreement at the appealed value of $75,400
(Board to affirm this value under the Consent Agenda at a future Board session). Upon vote, the motion
carried 4 to 0.
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 the scheduling of future meetings.
AGENDA ITEM # 8: Adjournment
There being no further business to consider, Chairman Don Harris recessed the 2012 Board of
Equalization and Review at 10:52 a. m. until the next hearing date scheduled for Friday, June 29, 2012.
Respectfully submitted,
L�
Cassandra Fowle