BOE Meeting-May 10, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, May 10, 2012
ASSEMBLY
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The 2012 New Hanover County Board of Equalization and Review met on Thursday, May 10, 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 Don Harris, Ryan Rhodenhiser (AM Session), John R. Babb,
Linda Woods, and Joe Miller (PM Session)
Staff members present were: Assistant Tax Administrator Jeff Niebauer, Tax Administrator Roger
Kelley (arrived at 9:30 am); Appraiser Chris Boney; and, Appraisal Administrative Support Technician Macio
Carlton.
Chairman Don Harris called the meeting to order at 9:05 a.m.
Assistant Tax Administrator Jeff Niebauer was sworn in for his testimony during the 2012 appeal
hearing process.
AGENDA ITEM # 1: Approval of Minutes
The Board considered and gave a consensus of approval for the minutes from the May 1, 2012
session of the Board of Equalization and Review.
AGENDA ITEM # 2: 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. James Burris, property owner of 809 Wild Cherry Lane, Wilmington, NC; Parcel ID R04506- 004 - 004 -001
2. William and Dorothy Keplesky, property owners of 623 Tree Swallow Lane, Wilmington, NC; Parcel ID
R04414- 008 - 023 -000
3. Lois Thibodeau, property owner of 705 Middle Sound Loop Road, Wilmington, NC; Parcel ID R04400-
003- 015 -001
4. Donald Wilder, property owner of 2012 Bay Colony Lane, Wilmington, NC; Parcel ID R05112- 010 - 055 -000
5. Laura Wilson and Lanny Wilson (Son), property owners of 1343 Landfall Drive, Wilmington, NC: Parcel
ID R05707- 002 - 038 -000
In deliberations after hearing the appeals, the Board affirmed the assessed values as follows:
Parcel ID Owner Appealed Value Affirmed Value
R04506- 004 - 004 -001
James Burris R Rev Trust $119,400
$104,700
Motion: Ryan Rhodenhiser MOVED, SECONDED by John Babb, to accept the appraiser's recommended
value of $104,700. Upon vote, the motion carried 3 to 1.
R04414- 008 - 023 -000 Dorothy B Keplesky $311,700 $305,100
Motion: John Babb MOVED, SECONDED by Linda Woods, to change assessed value to $305,100. Upon
vote, the motion carried 4 to 0.
NEW HANOVER COUNTY BOARD OF
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R04400- 003 - 015 -001 William and Lois Thibodeau $68,300 $67,700
Motion: John Babb MOVED, SECONDED by Linda Woods, to accept appraiser's recommended value of
$67,700. Upon vote, the motion carried 4 to 0.
R05112- 010 - 055 -000 Donald and Jill Wilder $406,300 $397,800
Motion: John Babb MOVED, SECONDED by Ryan Rhodenhiser, to accept appraiser's recommended value.
Upon vote, the motion carried 4 to 0.
R05707- 002 - 038 -000
Lawrence and Laura Wilson $2,384,000
$2,131,900
Motion: Ryan Rhodenhiser MOVED, SECONDED by Linda Woods, to change the assessed value to
$2,131,900. Upon vote, the motion carried 4 to 0.
AGENDA ITEM # 3: 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.
6. Ben Baggott, property owner of 322 Causeway Drive, Unit A403, Wrightsville Beach, NC; Parcel ID
R05719- 003 - 021 -043
7. Oliver J. Womble, property owner of 322 Causeway Drive, Unit A305, Wrightsville Beach, NC; Parcel ID
R05719- 003 - 021 -035
8. James Cheatham, property owner of 322 Causeway Drive, Unit A205, Wrightsville Beach, NC; Parcel ID
R05719- 003 - 021 -025
9. Douglas C. Day, property owner of 322 Causeway Drive, Unit A603, Wrightsville Beach, NC; Parcel ID
R05719- 003 - 021 -063
10. Paige Freeman, representative for Robert D. Freeland, property owner of 322 Causeway Drive, Unit
A708, Wrightsville Beach, NC; Parcel ID R05719- 003 - 021 -078
11. William and Kathy O'Shea, property owners of 322 Causeway Drive, Unit A1105, Wrightsville Beach, NC;
Parcel ID R05719- 003 - 021 -115
12. William and Kathy O'Shea, representatives for David Block, property owner of 322 Causeway Drive, Unit
A805, Wrightsville Beach, NC; Parcel ID R05719- 003 - 021 -085
In deliberations after hearing the appeals, the Board affirmed the assessed values as follows:
Parcel ID Owner Appealed Value Affirmed Value
R05719- 003 - 021 -043 Ben and Melody Baggott $395,700 $395,700
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold assessed value at $395,700. Upon vote,
the motion carried 4 to 0.
R05719- 003 - 021 -035 Oliver J. Womble $788,900 $788,900
Motion: John Babb MOVED, SECONDED by Linda Woods, to uphold assessed value at $788,900. Upon
vote, the motion carried 4 to 0.
R05719- 003 - 021 -025 James H. Cheatham, Jr. Etal $774,200
$735,500
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, May 10, 2012 PAGE
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to change the assessed value to $735,500. Upon
vote, the motion carried 3 to 1.
R05719- 003 - 021 -063 Douglas and Barbara Day $441,000 Table
Motion: John Babb MOVED, SECONDED by Joe Miller, to table its decision to allow county staff to do a field
visit to check the inside condition of condo unit. Upon vote, the motion carried 4 to 0.
R05719- 003 - 021 -078 Robert D. Freedland $597,800 $597,800
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the current assessed value at $597,800.
Upon vote, the motion carried 4 to 0.
R05719- 003 - 021 -115 William and Kathy O'Shea $931,000 $931,100
Motion: John Babb MOVED, SECONDED by Joe Miller, to uphold the current assessed value at $931,100.
Upon vote, the motion carried 4 to 0.
R05719- 003 - 021 -085
David E. Block Trust $867,300
$867,300
Motion: John Babb MOVED, SECONDED by Don Harris, to uphold the current assessed value at $867,300.
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 Annealed Value Affirmed Value
R04419- 001 - 038 -000 John and Elaine Andrews $413,600 $350,600
Motion: Ryan Rhodeniser MOVED, SECONDED by Linda Woods, to accept appraiser's recommended value
of $350,600. Upon vote, the motion carried 4 to 0.
Parcel ID
Owner
led Value Affirmed Value
R05719- 003 - 021 -072 Enis and Fusun Erkel $597,800 $597,800
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to uphold assessed value of $597,800. Upon
vote, the motion carried 4 to 0.
Parcel ID Owner Appealed Value Affirmed Value
R05719- 003 - 021 -073
Enis and Fusun Erkel $455,700
$455,700
Motion: Joe Miller MOVED, SECONDED by John Babb, to uphold assessed value of $455,700. Upon vote,
the motion carried 4 to 0.
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NEW HANOVER COUNTY BOARD OF
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Parcel ID Owner Appealed Value Affirmed Value
R05719- 003 - 021 -044 W. R. Stafford I I I
$567,400
$567,400
Motion: Joe Miller MOVED, SECONDED by Linda Woods, to uphold assessed value of $567,400. Upon
vote, the motion carried 4 to 0.
AGENDA ITEM # 5: 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 Babb 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 4 to 0.
Parcel -ID
R04419- 001 - 069 -000
R04513- 009 - 006 -000
R05000- 003 - 122 -146
R05000- 004 - 055 -000
R05017- 014 - 003 -000
R05519- 007 - 014 -000
R05519- 007 - 030 -000
R05620- 001 - 036 -000
R06107- 007 - 015 -000
R06108- 006 - 015 -000
R06208- 007 - 004 -008
R06211- 002 - 004 -000
R06216- 010 - 007 -000
R06607- 017 - 012 -000
R06700- 002 - 010 -003
R07120- 007 - 005 -000
R07918- 002 - 032 -000
R07918- 005- 010 -000
R07919- 007 - 040 -000
R08818- 001 - 069 -000
R08818- 009 - 015 -000
R08818- 009 - 016 -000
R09005- 015- 001 -000
R09010- 034 - 013 -000
Owner
Situs Address
Affirmed Value
NOLAN DANIEL R PEGGY W
3105 RIVENDELL PL
$563,200
RANDISE BETH ANN FIRENZE
4113 WAYLON RD
$246,400
PETTY LAURA ELAINE
554 GRANDE MANOR CT
$257,800
LAFOND RONALD H URSULA A
5218 OLD GARDEN RD
$736,500
DAVIS DANIEL JOSEPH
5017 COLLEGE ACRES DR
$175,000
RITZ DEVELOPMENT LLC
305 MACMILLAN AVE
$105,600
JSQUARED INVESTMENTS LLC
319 MACMILLAN AVE
$167,100
LEIBLEIN ERIC JACQUELINE E
1600 HERRING LN
$425,000
GOUDARZI G GEORGE
4907 OLEANDER DR
$294,100
JOHNSON TIMOTHY W LAYNE KING
5031 OLEANDER DR
$132,600
JONES JOHN ALAN
329 BRADLEY DR
$487,900
KENTROLIS HARRY N 111
257 PEIFFER AVE
$102,900
PENTON HOWARD A III
6435 SHINNWOOD RD
$265,800
MOORE MANLEY C DOROTHY G
3225 RED BERRY DR
$209,100
POWERS LOU BOWEN
234 BRAXLO LN
$460,200
GALLAGHER DAN CHELSEY
5101 MAKO DR
$203,200
WALKER IVORY L FAYE W
6407 STEARMAN CT
$130,000
WALLACE JAMIN D DEANA W
310 GOLDEN RD
$138,800
MASSARI ELIZABETH EMILY
6815 MYRTLE GROVE RD
$176,600
KISER ROGER A DELIA M
1010 BENNET LN
$128,300
SUNTRUST BANK
317 GOLDSBORO AVE
$73,800
SUNTRUST BANK
315 GOLDSBORO AVE
$73,800
ASCOSI JOHN A JR HEIDI F
610 FAYETTEVILLE AVE
$136,500
KOCHIK SCOTT RICHARD MONICA G
317 GREENVILLE AVE
$64,200
AGENDA ITEM # 6: Affirmation of potential hearings of owners who appealed that may appear before
the Board of Equalization and Review after the adjournment date, Noon time on May 10, 2012.
Tax Administrator Kelley advised the Board of the list (attached as Tab #21), by parcel identification
number only, of the appeals that the Board has considered or could potentially consider, in 2012. Pursuant
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, May 10, 2012
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to North Carolina General Statute (NCGS) §105 -322, appeals shall be received until 1:00 PM on May 10,
2012, at the Tax Department, 230 Government Center Drive, Suite 190, Wilmington, NC.
Motion: Chairman Don Harris MOVED, SECONDED by Joe Miller, to affirm the list of potential hearings of
owners of properties with value changes after the opening session of the Board. Upon vote, the motion
carried 4 to 0.
AGENDA ITEM # 7: New Business
There was no discussion by the Board on new business.
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 5:42 p.m. until the next hearing date scheduled for May 15, 2012.
Respectfully submitted,
Macio Carlton
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