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Home My WebLink AboutBOE Meeting-May 1, 2012 FinalNEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, May 1, 2012 ASSEMBLY BOOK PAGE The 2012 New Hanover County Board of Equalization and Review met on Tuesday, May 1, 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: Chairman Donald E. Harris (AM only), Joe Miller (AM only), Linda Woods, William O'Shea (PM only), Ryan Rhodenhiser (PM only), John Babb, and Bob Drach (PM only, Interim Chairman for afternoon session). Staff members present were: Tax Administrator Roger Kelley; Appraisers James Paulk, Thomas Harris, and Steve Walker; and, Appraisal Administrative Support Technician Joann Davenport. Chairman Donald E. Harris called the meeting to order at 9:10 a.m. Appraisers Steve Walker and Thomas Harris were each sworn in for their testimony during the 2012 appeal hearing process. AGENDA ITEM # 1: 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. Ann Hilburn, property owner of 1422 Wagon Ct., Wilmington, NC; Parcel ID R06520- 008 - 024 -000 2. George Hoffman, property owner of 162 Partridge Rd., Wilmington, NC; Parcel ID R06118- 004 - 028 -000 3. Joe Bonczek, Board President of the pine Valley Country Club, Inc., 500 Pine Valley Country Dr., Wilmington, NC; Parcel ID R06606- 001 - 018 -000 4. James Sandy, property owner of 5018 Carolina Beach Rd., Wilmington, NC; Parcel ID R07117- 003 -001- 000 5. James Sandy, property owner of 5020 Carolina Beach Rd., Wilmington, NC; Parcel ID R07117- 003 -002- 000 6. Alexander & Drena Worth, property owners of 933 Fort Fisher Blvd., Kure Beach, NC; Parcel ID R09409- 002- 012 -000 AGENDA ITEM # 2: 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. 7. Danny Henderson, property owner of 6812 Finian Dr, Wilmington, NC; Parcel ID R06714- 004 - 046 -000 8. Tommy Harris, property owner of 6007 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 037 -000 9. Tommy Harris, property owner of 6011 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 038 -000 10. Tommy Harris, property owner of 6013 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 039 -000 11. Tommy Harris, property owner of 6017 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 040 -000 12. Tommy Harris, property owner of 6019 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 041 -000 13. Tommy Harris, property owner of 6023 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 042 -000 14. Tommy Harris, property owner of 6025 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 043 -000 15. Tommy Harris, property owner of 6034 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 044 -000 16. Tommy Harris, property owner of 6032 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 045 -000 NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, May 1, 2012 BOOK PAGE 17. Tommy Harris, property owner of 6028 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 046 -000 18. Tommy Harris, property owner of 6026 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 047 -000 19. Tommy Harris, property owner of 6022 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 048 -000 20. Tommy Harris, property owner of 6020 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 049 -000 21. Tommy Harris, property owner of 6012 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 050 -000 22. Tommy Harris, property owner of 6010 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 051 -000 23. Tommy Harris, property owner of 6006 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 052 -000 24. Tommy Harris, property owner of 6004 Larson PI., Wilmington, NC; Parcel ID R05619- 001 - 053 -000 25. Kathryn Martin, property owner of 6700 Greenville Loop Rd., Wilmington, NC; Parcel ID R06212 -002- 043 -000 26. Leslie Townsend, property owner of 5593 Sycamore St., Wilmington, NC; Parcel ID R05618- 008 -017- 000 27. Leslie Townsend, property owner of 5595 Sycamore St., Wilmington, NC; Parcel ID R05618- 008 -018- 000 In deliberations after hearing the appeals for the AM session, the Board affirmed the assessed values as follows: Parcel ID Owner Appealed Value Affirmed Value R06520- 008 - 024 -000 Ann Hilburn $192,700 $192,700 Motion: Joe Miller MOVED, SECONDED by Linda Woods, to uphold the assessed value of $192,700. Upon vote, the motion carried 4 to 0. R06118- 004 - 028 -000 George Hoffman $16,500 $14,300 Motion: John Babb MOVED, SECONDED by Joe Miller, to change assessed value to $14,300. Upon vote, the motion carried 4 to 0. R06606- 001 - 018 -000 Pine Valley Country Club $4,684,600 $4,783,100 Motion: Joe Miller MOVED, SECONDED by Linda Woods, to table its decision on this appeal until all structures are looked at and identified by the Tax Department's Appraisal staff. Upon vote, the motion carried 4 to 0. Parcel ID Owner Appealed Value Affirmed Value R07117- 003 - 001 -000 James William Sandy $6,400 $6,400 Motion: Joe Miller MOVED, SECONDED by Linda Woods, to uphold assessed value of $6,400. Upon vote, the motion carried 4 to 0. Parcel ID Owner Appealed Value Affirmed Value R07117- 003 - 002 -000 James William Sandy $46,300 $46,300 Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold assessed value to $46,300. Upon vote, the motion carried 4 to 0. Parcel ID Owner 2 led Value Affirmed Value NEW HANOVER COUNTY BOARD OF BOOK EQUALIZATION AND REVIEW, May 1, 2012 PAGE R09409- 002 - 012 -000 Drena Worth $908,400 $650,800 Motion: John Babbs MOVED, SECONDED by Linda Woods, to change assessed value to $650,800. Upon vote, the motion carried 4 to 0. In deliberations after hearing the appeals for the PM session, the Board affirmed the assessed values as follows Parcel ID Owner Appealed Value Affirmed Value R06714- 004 - 046 -000 Danny Henderson $468,800 $468,800 Motion: John Babb MOVED, SECONDED by Linda Woods, to uphold assessed value to $468,800. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 037 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 038 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 039 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 040 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 041 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner 3 led Value Affirmed Value NEW HANOVER COUNTY BOARD OF BOOK EQUALIZATION AND REVIEW, May 1, 2012 PAGE R05619- 001 - 042 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 043 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 044 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Annealed Value Affirmed Value R05619- 001 - 045 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 046 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 047 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 048 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 049 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. 4 NEW HANOVER COUNTY BOARD OF BOOK EQUALIZATION AND REVIEW, May 1, 2012 PAGE Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 050 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 051 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Annealed Value Affirmed Value R05619- 001 - 052 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05619- 001 - 053 -000 Larson Place LLC $139,800 $125,100 Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to uphold assessed value at $125,100. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R06212- 002 - 043 -000 Kathryn Martin $150,500 $145,500 Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to change assessed value to $145,500. Upon vote, the motion carried 5 to 0. Parcel ID Owner Annealed Value Affirmed Value R05618- 008 - 017 -000 Leslie Townsend $20,000 $37,600 Motion: John Babb MOVED, SECONDED by William O'Shea, to change assessed value to $37,600. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R05618- 008 - 018 -000 Leslie Townsend $20,000 $20,000 Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to uphold assessed value of $20,000. Upon vote, the motion carried 5 to 0. AGENDA ITEM # 3: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who Failed to Appear 5 NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, May 1, 2012 BOOK PAGE 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 two of the appeals under this agenda item and proposed the following actions. Parcel ID R06019- 003 - 010 -018 Owner Hampton August Haucke led Value $110,500 Affirmed Value $110,500 Motion: William O'Shea MOVED, SECONDED by Linda Woods, to table its decision on this appeal until the Tax Department's Appraiser is either present to represent his value or provides the Board with a spreadsheet to support the assessed value. Upon vote, the motion carried 5 to 0. Parcel ID Owner Appealed Value Affirmed Value R06611- 004 - 007 -000 Jenski Robert Enid Trust ETAL $224,600 $224,600 Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to affirm the assessed value recommended by the Tax Administrator for appellant who was scheduled and failed to appear before the Board. Upon vote the motion carried 5 to 0. AGENDA ITEM # 4: 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: William O'Shea MOVED, SECONDED by Linda Woods, 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 R01114- 001 - 002 -000 R03700- 003 - 015 -000 R03700- 003 - 028 -000 R03714- 001 - 010 -000 R04411- 003 - 004 -000 R04419- 003 - 007 -000 R04420- 002 - 067 -000 R04510- 001 - 005 -001 R05010- 005 - 008 -000 R05011- 005 - 035 -000 R05614- 008 - 002 -000 R05614- 012 - 007 -000 R05616- 005 - 001 -000 R06205- 007 - 017 -000 Parcel -ID R06611- 010 - 024 -000 R06616- 008 - 012 -000 R06714- 003 - 004 -000 R07600- 002 - 011 -000 Owner GNADT GREGORY G BLESS RUDOLF MAGDALENA LCDMC LLC EZZELL EMILY DEXTER CHARLES SHEPARD RUDY CATHERINE SETLIFF HAROLD R JR MARY M LINGER PHILLIP TROY JANET A EVANS DOYLE N LAVISAT ASHLEY ROBERT SHIRLEY DENKERJAYE BERTING DAVID A KATHERINE T CARAVAGLIO STEPHEN J LAURIE A BRINKLEY LLOYD CROCKER JR REISER INVESTMENT GROUP LLC Owner HU AIPING YANQING DUAN BAARS MENNO JACOBUS VALERIE JANE STETTEN MICHAEL D GOLDIE P BURRISS PHILLIP G ETAL N Situs Address 104 SHEARIN HILLS DR 7903 REUNION RD 8001 REUNION RD 701 EDGEWATER CLUB RD 113 SOUTH BRANCH RD 6508 PROVIDENCE RD 384 WHISPER PARK DR 1683 CANADY RD 6035 CEDAR RIDGE DR 250 TWO CHOPT RD 5472 EASTWIND RD 6014 FOREST CREEK CIR 6223 RIPTIDE DR 106 HAWTHORNE DR Situs Address 3217 BOUGAINVILLEA WAY 3514 ASTER CT 7518 MASONBORO SOUND RD 633 PINER RD Affirmed Value $124,300 $311,800 $216,700 $176,100 $243,900 $358,800 $344,100 $68,900 $191,800 $146,800 $232,800 $347,000 $574,800 $203,200 Affirmed Value $278,500 $239,000 $439,900 $106,900 NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, May 1, 2012 R07616- 003 - 002 -001 R07900- 001 - 467 -000 R07900- 005 - 020 -000 R07900- 005 - 021 -000 R07900- 005 - 024 -000 R07906- 004 - 009 -000 R08111- 003 - 008 -000 R08500- 002 - 023 -000 R08806- 004 - 109 -000 R08807- 012 - 004 -000 R08810- 003 - 003 -013 R08815- 004 - 005 -001 R08815- 004 - 005 -002 R08815- 008 - 013 -002 R09006- 006 - 006 -037 R09006- 006 - 006 -047 R09006- 034 - 005 -002 R09010- 005 - 003 -001 R09010- 028 - 002 -007 R09205- 007 - 001 -000 R09205- 017 - 004 -000 R09205- 021 - 025 -000 R09213- 004 - 002 -000 R09213- 005 - 012 -001 RUSS DENVER C KILGORE JEFFREY E TABER PAUL TABER PAUL TABER PAUL TABER PAUL MARTINEZ PAUL E CONNIE D EGRET PARADISE LLC MERRYMAN THOMAS E PATRICIA S NEWELL LESTER K ETAL HOLLINGSWORTH EDGAR C ASHLEY W FUTCH MICHAEL C FUTCH MICHAEL C SARANTOS JAMES N DIANA E MARSHALL BILLY G ANNA J MURPHY MICHAEL DEAN LIV TRUST HOUSTON PAUL 303 PROPERTIES LLC THOMPSON WILLIAM GEORGE ANNE K WADE ELIZABETH HRS LUND THOMAS A JUDITH A BORNTRAGER ALAN J KRISTINE W SNYDER DEBRA DAVIS FRANK A GANLAR INC AGENDA ITEM # 5: Schedule Future Meetings BOOK PAGE 5503 MYRTLE GROVE RD $111,200 6433 KIRKWOOD DR $161,200 6691 MYRTLE GROVE RD $52,500 1403 SALTY BAY LANDING NULL $250,200 1407 SALTY BAY LANDING NULL $50,000 6029 SHILOH DR $134,200 109 ISLAND BRIDGE WAY $212,500 7530 CAROLINA BEACH RD $261,800 107 BRIDGE CT $77,000 1607 CANAL DR $188,100 105 TEAKWOOD DR $208,100 910 CAROLINA BEACH AVE $520,300 910 CAROLINA BEACH AVE $541,500 813 CAROLINA BEACH AVE $361,800 222 CAROLINA BEACH AVE $161,700 222 CAROLINA BEACH AVE $161,700 260 CAROLINA BEACH AVE $211,500 301 CAROLINA BEACH AVE $451,600 106 SPARTANBURG AVE $345,500 136 HANBY AVE $193,400 744 FORT FISHER BLV $985,100 109 LEEWARD CT $342,500 338 FORT FISHER BLV $320,000 202 FORT FISHER BLV $296,800 There was no discussion by the Board on the scheduling of future meetings. AGENDA ITEM # 6: New Business After being advised of potentially improper listings of two parcels not under appeal, and under its authority in North Carolina General Statute §105.322(g), the Board, during its AM session, considered the following two parcels. Parcel -ID Owner Situs Address Assessed Value R06714- 003 - 056 -000 HYMAN ROBERT MERCEDES 3606 Owencroft Ct. $474,900 R05405- 032 - 017 -000 ANCESTOR TRUST (THE) 402S.3 RD St. $364,706 Motion: Don Harris MOVED, SECONDED by John Babb, to direct the Tax Department's Appraisal staff to make an inspection of the two properties listed, verify and /or correct the data, and report any changes as a future Consent Agenda item. Upon vote, the motion carried 4 to 0. After being advised of potentially improper listing of all golf course properties not under appeal and under its authority in North Carolina General Statue §105.322(g), the Board, during its AM session, made a motion for 7 NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, May 1, 2012 BOOK PAGE the Tax Department's Appraisal staff to revisit all golf courses in the County to correct and verify the data on all land and buildings. Motion: Joe Miller MOVED, SECONDED by John Babb, for the Tax Department's Appraisal staff to revisit all golf course properties. Upon vote, the motion carried 4 to 0. After being advised by the Tax Administrator, Roger Kelley, of an invalid voting procedure during its April 3, 2102 hearing session, the Board, during its AM session, made a motion, with unanimous support, to reconsider its April 3, 2012 decision on the appeal for R08807- 012 - 005 -000. Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the assessed value of $384,000. Upon vote, the motion carried 4 to 0. After being advised by the Tax Administrator, Roger Kelley, of an invalid voting procedure during its April 3, 2102 hearing session, the Board, during its AM session, made a motion, with majority support, to reconsider its April 3, 2012 decision on the appeal for R06500- 003 - 099 -000. Motion: Linda Woods MOVED, SECONDED by Don Harris, to waive the $2,463.64 penalties. Upon vote, the motion carried 3 to 1. AGENDA ITEM # 7: Adjournment There being no further business to consider, Interim Chairman Bob Drach recessed the 2012 Board of Equalization and Review at 5:15 p.m. until the next hearing date scheduled for Tuesday, May 1, 2012. Respectfully submitted, Q_ N-, Joa Davenport H.