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Home My WebLink AboutBOE 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 Motion: Joe Miller MOVED, SECONDED by John Babb, to affirm the assessed values of the appeals listed below as withdrawn or agreed upon by appellants.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 :i•kI•F[:113 avivia1►►•jxlc•]: -21[•1 01IM0zyAan:NIRA AGENDA ITEM # 3: Tax Appeal Presentations 9:00 AM Session BOOK 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 3 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 4 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 BOOK PAGE 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