BOE Meeting-June 29, 2012 Final
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 29, 2012 PAGE
ASSEMBLY
The 2012 New Hanover County Board of Equalization and Review met on Friday, June 29, 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, Linda Woods, and William O’Shea.
Staff members present were: Tax Administrator Roger Kelley; Appraiser Chris Boney; and, Appraisal
Administrative Support Technicians Macio Carlton and Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:00 a.m.
AGENDA ITEM # 1: Approval of Minutes from the 6/19/12 and 6/22/12 Sessions of the Board of
Equalization and Review
The Board considered and gave a consensus of approval for the morning minutes from the
June 19, 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 June 19, 2012 session. Upon vote, the
motion carried 3-0.
The Board considered and gave a consensus of approval for the afternoon minutes from the June
19, 2012 session of the Board of Equalization and Review. John Babb MOVED, SECONDED by Linda
Woods, to approve the afternoon session minutes from the June 19, 2012 session. Upon vote, the motion
carried 4-0.
The Board considered and gave a consensus of approval for the minutes from the June 22, 2012
session of the Board of Equalization and Review. John Babb MOVED, SECONDED by William O’Shea, to
approve the afternoon session minutes from the June 22, 2012 session. Upon vote, the motion carried 4-0.
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:
John BabbMOVED, 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below as withdrawn or agreed upon by appellants.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 4 to 0.
Parcel-IDOwnerSitus Address Affirmed Value
R02500-001-047-000 BRIDGER JOSEPH CRAVEN III 200 CHAIR RD $123,800
R04407-004-010-000 ZUMWALT MARVIN C BARBARA A 358 SHORE POINT DR $576,600
R05119-005-067-000 EDENS ROBERT JAMES BEVERLY 2113 SPANISH WELLS DR $775,000
R05218-002-002-061 HERRING OTHA EDWIN HRS 2700 LUMINA AVE $240,000
R05218-002-002-130 HERRING OTHA EDWIN HRS 2700 LUMINA AVE $273,000
R07200-004-002-004 JOHNSON ROBERT W CHRISTIANA 5649 DALKEITH RD $849,700
R07912-007-009-000 HERITAGE BANK THE 1632 SOUND WATCH DR $385,800
R08514-003-010-000 FIRST TROY SPE LLC 7614 SPRAYMIST CT $101,300
R08514-003-011-000 FIRST TROY SPE LLC 7610 SPRAYMIST CT $101,300
R08514-003-012-000 FIRST TROY SPE LLC 7606 SPRAYMIST CT $101,300
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 29, 2012 PAGE
R08514-003-013-000 FIRST TROY SPE LLC 7602 SPRAYMIST CT $101,300
R08518-008-029-000 FIRST TROY SPE LLC 805 HATTERAS CT $114,800
R08518-008-030-000 FIRST TROY SPE LLC 801 HATTERAS CT $114,800
R08518-008-031-000 FIRST TROY SPE LLC 800 HATTERAS CT $104,000
R08518-008-032-000 FIRST TROY SPE LLC 804 HATTERAS CT $114,800
R08518-008-033-000 FIRST TROY SPE LLC 808 HATTERAS CT $114,800
R08518-008-036-000 FIRST TROY SPE LLC 7624 NAVIGATOR LN $110,500
R08518-008-037-000 FIRST TROY SPE LLC 7628 NAVIGATOR LN $110,500
R08518-008-038-000 FIRST TROY SPE LLC 7632 NAVIGATOR LN $110,500
R08518-008-039-000 FIRST TROY SPE LLC 937 SALTSPRAY LN $110,500
R08518-008-040-000 FIRST TROY SPE LLC 933 SALTSPRAY LN $110,500
R08518-008-041-000 FIRST TROY SPE LLC 929 SALTSPRAY LN $110,500
R08518-008-042-000 FIRST TROY SPE LLC 925 SALTSPRAY LN $110,500
R08518-008-044-000 FIRST TROY SPE LLC 917 SALTSPRAY LN $110,500
R08518-008-045-000 FIRST TROY SPE LLC 913 SALTSPRAY LN $110,500
R08518-008-046-000 FIRST TROY SPE LLC 909 SALTSPRAY LN $114,800
R08518-008-047-000 FIRST TROY SPE LLC 905 SALTSPRAY LN $110,500
R08518-008-048-000 FIRST TROY SPE LLC 901 SALTSPRAY LN $110,500
R08518-008-051-000 FIRST TROY SPE LLC 1017 SALTSPRAY LN $110,500
R08518-008-054-000 FIRST TROY SPE LLC 1029 SALTSPRAY LN $119,000
R08518-008-055-000 FIRST TROY SPE LLC 1033 SALTSPRAY LN $144,000
R08518-008-058-000 FIRST TROY SPE LLC 7711 COMPASS PT $330,000
R08518-008-059-000 FIRST TROY SPE LLC 7715 COMPASS PT $330,000
R08518-008-060-000 FIRST TROY SPE LLC 7719 COMPASS PT $330,000
R09010-003-009-002 FIRST TROY SPE LLC 305 LAKE PARK BLV $315,400
R09010-003-009-003 FIRST TROY SPE LLC 305 LAKE PARK BLV $318,400
R09010-003-009-004 FIRST TROY SPE LLC 305 LAKE PARK BLV $314,400
R09010-003-009-005 FIRST TROY SPE LLC 305 LAKE PARK BLV $318,100
R09010-003-009-006 FIRST TROY SPE LLC 305 LAKE PARK BLV $314,800
R09010-003-009-007 FIRST TROY SPE LLC 305 LAKE PARK BLV $318,100
R09010-003-009-008 FIRST TROY SPE LLC 305 LAKE PARK BLV $312,900
R09010-003-009-009 FIRST TROY SPE LLC 305 LAKE PARK BLV $428,500
R09010-003-009-010 FIRST TROY SPE LLC 305 LAKE PARK BLV $429,100
R09010-003-009-017 FIRST TROY SPE LLC 305 LAKE PARK BLV $322,900
R09010-003-009-018 FIRST TROY SPE LLC 307 LAKE PARK BLV $314,800
R09010-003-009-019 FIRST TROY SPE LLC 307 LAKE PARK BLV $319,400
R09010-003-009-020 FIRST TROY SPE LLC 307 LAKE PARK BLV $314,800
R09010-003-009-021 FIRST TROY SPE LLC 307 LAKE PARK BLV $319,400
R09010-003-009-022 FIRST TROY SPE LLC 307 LAKE PARK BLV $318,000
R09312-002-001-008 BRINKLEY ESTON C JR KATIE 1028 FORT FISHER BLV $511,200
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. Ralph L Edgar, property owner of 710 Lumina Ave., Wrightsville Beach, NC, as represented by
Appraiser Chris Boney; Parcel ID R06319-004-007-010
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 29, 2012 PAGE
2. Emmy Hewlett, property owner of 1515 Field View Rd., Wilmington, NC, and Perry Hewlett; Parcel
ID R04513-009-004-000
3. Emmy Hewlett, property owner of 7002 North Bend Rd., Wilmington, NC, and Perry Hewlett;
Parcel ID R04513-009-005-000
4. Emmy Hewlett, property owner of 4116 Waylon Rd., Wilmington, NC, and Perry Hewlett; Parcel ID
R04513-009-014-000
5. Perry Hewlett, property owner of 1724 Field View Rd., Wilmington, NC; Parcel ID R04513-007-
001-000
6. Perry Hewlett, property owner of 1720 Field View Rd., Wilmington, NC; Parcel ID R04513-007-
002-000
7. Perry Hewlett, property owner of 1536 Field View Rd., Wilmington, NC; Parcel ID R04513-007-
016-000
8. Perry Hewlett, property owner of 7033 Old Field Rd., Wilmington, NC; Parcel ID R04513-007-025-
000
9. Perry Hewlett, property owner of 7037 Old Field Rd., Wilmington, NC; Parcel ID R04513-007-026-
000
10. Perry Hewlett, property owner of 7041 Old Field Rd., Wilmington, NC; Parcel ID R04513-007-027-
000
11. Perry Hewlett, property owner of 1609 Field View Rd., Wilmington, NC; Parcel ID R04513-007-
035-000
12. Perry Hewlett, property owner of 4108 Waylon Rd., Wilmington, NC; Parcel ID R04513-009-012-
000
13. Perry Hewlett, property owner of 4112 Waylon Rd., Wilmington, NC; Parcel ID R04513-009-013-
000
14. Perry Hewlett, property owner of 1516 Field View Rd., Wilmington, NC; Parcel ID R04513-010-
001-000
15. Perry Hewlett, property owner of 1520 Field View Rd., Wilmington, NC; Parcel ID R04513-010-
002-000
16. Perry Hewlett, property owner of 1524 Field View Rd., Wilmington, NC; Parcel ID R04513-010-
003-000
17. Perry Hewlett, property owner of 1528 Field View Rd., Wilmington, NC; Parcel ID R04513-010-
004-000
18. Perry Hewlett, property owner of 4017 Glen Arbor Dr., Wilmington, NC; Parcel ID R04513-005-
006-000
19. Perry Hewlett, property owner of 4025 Glen Arbor Dr., Wilmington, NC; Parcel ID R04513-005-
008-000
20. Perry Hewlett, property owner of 4033 Glen Arbor Dr., Wilmington, NC; Parcel ID R04513-005-
010-000
21. Perry Hewlett, property owner of 1716 Field View Rd., Wilmington, NC; Parcel ID R04513-007-
003-000
22. Perry Hewlett, property owner of 1608 Field View Rd., Wilmington, NC; Parcel ID R04513-007-
013-000
23. Perry Hewlett, property owner of 7001 Old Field Rd., Wilmington, NC; Parcel ID R04513-007-017-
000
24. Perry Hewlett, property owner of 7005 Old Field Rd., Wilmington, NC; Parcel ID R04513-007-018-
000
25. Perry Hewlett, property owner of 7021 Old Field Rd., Wilmington, NC; Parcel ID R04513-007-022-
000
26. Perry Hewlett, property owner of 1603 Randy Pl., Wilmington, NC; Parcel ID R04513-007-038-000
27. Perry Hewlett, property owner of 1607 Randy Pl., Wilmington, NC; Parcel ID R04513-007-041-000
28. Perry Hewlett, property owner of 314 Pages Creek Dr., Wilmington, NC; Parcel ID R04505-007-
004-000
29. Perry Hewlett, property owner of 313 Pages Creek Dr., Wilmington, NC; Parcel ID R04505-008-
002-000
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 29, 2012 PAGE
30. Perry Hewlett, property owner of 307 Pages Creek Dr., Wilmington, NC; Parcel ID R04505-008-
003-000
31. Perry Hewlett, property owner of 301 Pages Creek Dr., Wilmington, NC; Parcel ID R04505-008-
004-000
32. Perry Hewlett, property owner of 318 Pages Creek Dr., Wilmington, NC; Parcel ID R04505-007-
005-000
33. Perry Hewlett, property owner of 1600 Field View Rd., Wilmington, NC; Parcel ID R04513-007-
015-000
34. Perry Hewlett, property owner of 7017 Old Field Rd., Wilmington, NC; Parcel ID R04513-007-021-
000
35. Perry Hewlett, property owner of 229 Pages Creek Dr., Wilmington, NC; Parcel ID R04500-002-
001-001
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
R06319-004-007-010 Ralph L Edgar Trust $251,200 $251,200
Motion:
John Babb MOVED, SECONDED by Don Harris, to uphold the appealed value at $251,200. Upon
vote, the motion carried 3 to 1.
R04513-009-004-000 Emmy S Hewlett $61,800 $50,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $50,000. Upon vote,
the motion carried 3 to 1.
R04513-009-005-000 Emmy S Hewlett $61,800 $50,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $50,000. Upon vote,
the motion carried 3 to 1.
R04513-009-014-000 Emmy S Hewlett $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-007-001-000 Perry Hewlett $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by Don Harris, to reduce the value to $55,000. Upon vote, the
motion carried 3 to 1.
R04513-007-002-000 Perry Hewlett $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by Don Harris, to reduce the value to $55,000. Upon vote, the
motion carried 3 to 1.
R04513-007-016-000 Perry Hewlett $61,800 $55,000
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 29, 2012 PAGE
Motion:
Linda Woods MOVED, SECONDED by Don Harris, to reduce the value to $55,000. Upon vote, the
motion carried 3 to 1.
R04513-007-025-000 Perry Hewlett $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by Don Harris, to reduce the value to $55,000. Upon vote, the
motion carried 3 to 1.
R04513-007-026-000 Perry Hewlett $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by Don Harris, to reduce the value to $55,000. Upon vote, the
motion carried 3 to 1.
R04513-007-027-000 Perry Hewlett $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by Don Harris, to reduce the value to $55,000. Upon vote, the
motion carried 3 to 1.
R04513-007-035-000 Perry Hewlett $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by Don Harris, to reduce the value to $55,000. Upon vote, the
motion carried 3 to 1.
R04513-009-012-000 Perry Eugene Hewlett $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-009-013-000 Perry Eugene Hewlett $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-010-001-000 Perry Eugene Hewlett $61,800 $50,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $50,000. Upon vote,
the motion carried 3 to 1.
R04513-010-002-000 Perry Eugene Hewlett $61,800 $50,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $50,000. Upon vote,
the motion carried 3 to 1.
R04513-010-003-000 Perry Eugene Hewlett $61,800 $50,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $50,000. Upon vote,
the motion carried 3 to 1.
R04513-010-004-000 Perry Eugene Hewlett $61,800 $50,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $50,000. Upon vote,
the motion carried 3 to 1.
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 29, 2012 PAGE
R04513-005-006-000 Hewlett Construction Co $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-005-008-000 Hewlett Construction Co $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-005-010-000 Hewlett Construction Co $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-007-003-000 Hewlett Construction Co $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-007-013-000 Hewlett Construction Co $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-007-017-000 Hewlett Construction Co $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-007-018-000 Hewlett Construction Co $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-007-022-000 Hewlett Construction Co $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-007-038-000 Hewlett Construction Co $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04513-007-041-000 Hewlett Construction Co $61,800 $55,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce the value to $55,000. Upon vote,
the motion carried 3 to 1.
R04505-007-004-000 Hewlett Construction Co $78,800 $63,000
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, June 29, 2012 PAGE
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to accept the appraiser’s recommended
value of $63,000. Upon vote, the motion carried 4 to 0.
R04505-008-002-000 Hewlett Construction Co $78,800 $63,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to accept the appraiser’s recommended
value of $63,000. Upon vote, the motion carried 4 to 0.
R04505-008-003-000 Hewlett Construction Co $78,800 $63,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to accept the appraiser’s recommended
value of $63,000. Upon vote, the motion carried 4 to 0.
R04505-008-004-000 Hewlett Construction Co $78,800 $63,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to accept the appraiser’s recommended
value of $63,000. Upon vote, the motion carried 4 to 0.
R04505-007-005-000 Hewlett Construction Co $76,500 $61,200
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to accept the appraiser’s recommended
value of $61,200. Upon vote, the motion carried 4 to 0.
R04513-007-015-000 Perry Hewlett $76,000 $62,500
Motion:
Don Harris MOVED, SECONDED by Linda Woods, to reduce the value to $62,500. Upon vote, the
motion carried 3 to 1.
R04513-007-021-000 Hewlett Construction Co $248,400 $241,600
Motion:
Don Harris MOVED, SECONDED by Linda Woods, to reduce the value to $241,600. Upon vote, the
motion carried 3 to 1.
R04500-002-001-001 Perry Eugene Hewlett $436,000 $348,800
Motion:
Don Harris MOVED, SECONDED by Linda Woods, to accept the appraiser’s recommended value of
$348,800. Upon vote, the motion carried 4 to 0.
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 Appealed Value Affirmed Value
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, June 29, 2012
BOOK
PAGE
R05805- 001 - 001 -000 D G Enterprises Ltd $2,200 $2,200
Motion: John Babb MOVED, SECONDED by Linda Woods, to uphold the appealed value at $2,200. Upon
vote, the motion carried 4 to 0.
R05805- 001 - 001 -002 D G Enterprises Ltd $20,200 $20,200
Motion: John Babb MOVED, SECONDED by Linda Woods, to uphold the appealed value at $20,200. Upon
vote, the motion carried 4 to 0.
AGENDA ITEM # 5: Old Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 6: New Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 7: Schedule Future Meetings
Tax Administrator Kelley presented a calendar listing tentative hearing dates during the month of
August 2012 for consideration by the Board. The Board requested, via email, a spreadsheet with the
available dates and members' names so that they would be able to check their schedules, input their
availability, and return the completed spreadsheet to the Tax Department for compilation.
AGENDA ITEM # 8: Adjournment
There being no further business to consider, Chairman Don Harris recessed the 2012 Board of
Equalization and Review at 11:33 a.m. until the next hearing date scheduled for Tuesday, July 10, 2012.
/Re ectfully submitted,
;O�
Cassandra submitted,
r