BOE Meeting-May 24, 2012 Final
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, May 24, 2012 PAGE
ASSEMBLY
The 2012 New Hanover County Board of Equalization and Review met on Thursday, May 24, 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, William O’Shea, Linda Woods, Bob Drach (PM only),
Joe Miller (AM only), and John Babb.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Chris Boney, Thomas Harris and
Scott Saunders; and, Appraisal Administrative Support Technicians Macio Carlton and Cassandra Fowler.
Chairman Donald E. Harris called the meeting to order at 9:03 a.m.
AGENDA ITEM # 1: Approval of Minutes from 5/10/12, 5/15/12, and 5/17/12 Sessions of the Board of
Equalization & Review
The Board (PM members) considered and gave a consensus of approval for the minutes from the
May 10, 2012 session of the Board of Equalization and Review, with John Babb noting that the Board’s
discussion and decision concerning R05719-003-021-044 (Stafford, W R III), under agenda item #4, was
missing from the minutes; the County staff acknowledged the unintended omission and advised that the
discussion would be reflected in the final version of the minutes. Joe Miller MOVED, SECONDED by John
Babb, to approve the minutes, as revised with the inclusion of the Board’s decision on R05719-003-021-044,
from the May 10, 2012 session. Upon vote, the motion carried 5-0.
The Board (AM members) considered and gave a consensus of approval for the minutes from the
May 15, 2012 session of the Board of Equalization and Review. William O’Shea MOVED, SECONDED by
John Babb, to approve the minutes from the May 15, 2012 session. Upon vote, the motion carried 4-0.
The Board (PM members) considered and gave a consensus of approval for the minutes from the
May 15, 2012 session of the Board of Equalization and Review. Linda Woods MOVED, SECONDED by
William O’Shea, to approve the minutes from May 15, 2012. Upon vote, the motion carried 5-0.
The Board (PM members) considered and gave a consensus of approval for the minutes from the
May 17, 2012 session of the Board of Equalization and Review. John Babb MOVED, SECONDED by Joe
Miller, to approve the minutes from the May 17, 2012 session. Upon vote, the motion carried 5-0.
John Babb requested that the minutes for this session acknowledge that a “non-aggressive” letter
from an appellant, Mr. Eakins, was received at the home addresses of all members of the Board present at
this hearing session. The Board had concerns about the members’ home addresses and phone numbers
being listed on the New Hanover County website. The Board considered the possibility of changing the
address and phone number information to the Tax Administrator’s Office. Chairman Donald Harris stated
that he would check into the procedures and make the request. Joe Miller MOVED, SECONDED by Linda
Woods, for Chairman Donald Harris to request that the Board member’s home addresses be removed from
the County website and replaced with the Tax Administrator’s mailing address. Upon vote, the motion
carried 5-0.
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, May 24, 2012 PAGE
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 Babb MOVED, SECONDED by Joe Miller, 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-IDOwnerSitus Address Affirmed Value
R02800-004-009-000 BEEKER MAY G 1900 PLANTATION RD $123,000
R02900-004-165-000 BAUCOM KEVIN E DEBRA P 641 WINERY WAY $416,400
R02900-004-188-000 NAZELROD BRYON W VICTORIA A 603 CHABLIS WAY $424,600
R03319-005-001-000 BAUMGARDNER MARY ALICE ETAL 222 PILGRIM CIR $108,600
R03400-005-018-000 RUD FRANCES LOUVENIA F 2608 ACORN BRANCH RD $103,100
R03700-002-145-000 WOLAK EDWARD M LISA A 8805 CHAMPION HILLS DR $505,200
R04110-002-027-000 RAY WILLIAM H 132 VICTORIA DR $78,900
R04110-006-009-000 WELLS EDNA H LIFE ESTATE 146 BRENTWOOD DR $105,800
R04200-002-085-000 PENDLETON LACY M 733 GRATHWOL DR $113,200
R04207-001-009-001 MATHEWS JAMES CALVIN JR 1614 ROSSMORE RD $73,300
R04211-007-006-000 AYERS RENE LISA 416 LAWSON LN $9,300
R04216-019-015-000 HAUGH ANNE M MITCHEL GILILAND 4809 LORD BYRON RD $133,500
R04219-003-002-000 EASON EUGENE H MARGARET 4105 LOCKWOOD DR $89,000
R04220-007-017-000 FRANCIS GENEVI A 4618 DEAN DR $161,200
R04314-002-012-000 WRIGHT CYNTHIA BROWN 1014 FITZGERALD DR $130,200
R04317-006-021-000 BOWEN CHARLES G MARGIE 1005 LORD THOMAS RD $114,800
R04317-008-006-000 BLAKE NORWOOD KEITH MATTIE ANN 1014 HARDY PL $141,100
R04317-010-001-000 SPALDING KIMBERLY J 422 CRESTWOOD DR $136,500
R04816-007-007-000 ALLEN EARL W JR 2709 CHESTNUT ST $168,300
R04910-006-040-000 R & M RESTORATIONS LLC 4422 MCCLELLAND DR $153,200
R04910-006-042-000 R & M RESTORATIONS LLC 4414 MCCLELLAND DR $153,400
R04910-006-044-000 R & M RESTORATIONS LLC 4406 MCCLELLAND DR $154,900
R04910-006-047-000 R&M RESTORATIONS LLC 4318 MCCLELLAND DR $148,700
R04910-008-011-000 STACY MARK G JEAN M 408 SAINT ROSEA DR $94,800
R04910-008-053-000 STACY MARK G JEAN M 333 SAINT ROSEA DR $94,800
R05005-004-006-000 KEEFER ROBERT C TERRY D 4803 BERKLEY DR $32,000
R05008-002-018-000 EVANS MARY KATHRYN HRS 48 NORTHWOOD DR $120,800
R05411-008-010-000 WACCAMAW BANK 1920 COLWELL AVE $137,600
R07800-005-048-000 FOLEY MICHAEL SEAN 202 RIVER GATE LN $171,000
R08810-003-003-014 TEASDALE MARTIN L DIANE L 105 TEAKWOOD DR $221,700
R09120-001-002-000 ROBERTSON LAWRENCE M LISA J 413 SIXTH AVE $75,100
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, May 24, 2012 PAGE
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. Charlotte Dexter and Emily Ezelle, property owners of 721 Edgewater Club Dr., Wilmington, NC;
Parcel ID R03700-003-001-000
2. Thomas Harris, representative for Karen Seitz, property owner of 6236 Teal St., Wilmington, NC;
Parcel ID R05600-008-033-000
3. Thomas & Cynthia Vickers, property owners of 3304 Kirby Smith Dr., Wilmington, NC; Parcel ID
R06607-009-008-000
4. Cristine Dixon, property owner of 3248 Kirby Smith Dr., Wilmington, NC; Parcel ID
R06607-011-01-000
5. Russell Jack Reynolds, property owner of 517 Hidden Valley Rd., Wilmington, NC; Parcel ID
R07119-006-010-000
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
6. Atty. JC Hearn & Spruill Thompson, representatives for George and Linda Peterson, property
owners of 1400 Middle Sound Loop Rd., Wilmington, NC; Parcel ID R4400-004-017-000
7. Christine Rivenbark, representative for Gallcan LLC, property owners of 1811 Register Ln.,
Wilmington, NC; Parcel ID R04500-004-049-000
8. James S Crumpton, Jr., property owner of 21 Sandy Pt., Wilmington, NC; Parcel ID R04512-001-
005-000
9. Gerald McCartha, property owner of 1401 Moorings Dr., Wilmington, NC; Parcel ID R05100-002-
050-000
10. Stephen Euler, property owner of 1328 Moorings Dr., Wilmington, NC; Parcel ID R05100-002-073-
000
11. Stephen Euler, property owner of 1332 Moorings Dr., Wilmington, NC; Parcel ID
R05100-002-074-000
12. Chris Boney, representative for Thomas & Linda Dimick, property owners of 2220 Fox Hunt Ln.,
Wilmington, NC; Parcel ID R5112-004-020-000
13. George Earnhart (husband), property owner of 2030 Graywalsh Dr., Wilmington, NC; Parcel ID
R05112-006-023-000
14. Andrew Kerekes, property owner of 2028 Graywalsh Dr., Wilmington, NC; Parcel ID R05112-006-
024-000
15. Christine Rivenbark, representative for Gallcan LLC, property owners of 1028 Arboretum Dr.,
Wilmington, NC; Parcel ID R05116-002-001-000
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
R03700-003-001-000 Charlotte Dexter $1,327,100 $1,327,100
Motion:
John Babb MOVED, SECONDED by Joe Miller, to uphold the assessed value of $1,327,100. Upon
vote, the motion carried 4 to 0 (Linda Woods recused herself).
R05600-008-033-000 Karen Seitz $175,500 $166,400
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, May 24, 2012 PAGE
Motion:
Joe Miller MOVED, SECONDED by Linda Woods, to accept the appraiser’s recommended value at
$166,400. Upon vote, the motion carried 5 to 0.
R06607-009-008-000 Thomas & Cynthia Vickers $260,400 $250,100
Motion:
William O’Shea MOVED, SECONDED by Linda Woods, to reduce value to $250,100. Upon vote, the
motion carried 4 to 1.
R06607-011-001-000 Cristine Dixon $246,500 $228,000
Motion:
Linda Woods MOVED, SECONDED by William O’Shea, to reduce value to $228,000. Upon vote, the
motion carried 3 to 2.
R07119-006-010-000 Russell Jack Reynolds $148,600 $134,000
Motion:
Joe Miller MOVED, SECONDED by William O’Shea, to reduce value to $134,000. Upon vote, the
motion carried 5 to 0.
In deliberations after hearing the appeals during the PM session, the Board affirmed the assessed
values as follows:
R04400-004-017-000 George & Linda Peterson $914,000 $914,000
Motion:
Bob Drach MOVED, SECONDED by John Babb, to uphold appraised value at $914,000. Upon vote,
the motion carried 5 to 0.
R04500-004-049-000 Gallcan LLC $263,800 $162,900
The appellant’s representative, Tina Rivenbark, agreed to withdraw this appeal at the County appraiser’s
recommended value of $162,900. Since the Board would consider the withdrawal under the Consent Agenda
at a future Board meeting, the Board did not vote on this appeal.
R04512-001-005-000 James S. Crumpton Jr. $1,449,000 $1,350,000
Motion:
Bob Drach MOVED, SECONDED by Linda Woods, to reduce value to $1,350,000. Upon vote, the
motion carried 5 to 0.
R05100-002-050-000 Gerald & Helen McCartha $628,300 $613,500
Motion:
John Babb MOVED, SECONDED by William O’Shea, to accept appraiser’s recommended value at
$613,500. Upon vote, the motion carried 5 to 0.
R05100-002-073-000 Stephen H. Euler $132,900 $106,300
Motion:
John Babb MOVED, SECONDED by William O’Shea, to accept appraiser’s recommended value at
$106,300. Upon vote, the motion carried 3 to 1 (Donald Harris recused himself).
R05100-002-074-000 Stephen H. Euler $125,100 $100,100
Motion:
John Babb MOVED, SECONDED by William O’Shea, to accept appraiser’s recommended value at
$100,100. Upon vote, the motion carried 3 to 1 (Donald Harris recused himself).
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NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, May 24, 2012 PAGE
R05112-004-020-000 Thomas & Linda Dimick $274,900 $247,400
Motion:
Bob Drach MOVED, SECONDED by John Babb, to accept appraiser’s recommended value at
$247,400. Upon vote, the motion carried 5 to 0.
R05112-006-023-000 Betty Earnhart $386,300 $386,300
Motion:
John Babb MOVED, SECONDED by William O’Shea, to uphold assessed value at $386,300. Upon
vote, the motion carried 5 to 0.
R05112-006-024-000 Andrew & Joan Kerekes $358,700 $358,700
Motion:
John Babb MOVED, SECONDED by Bob Drach, to uphold assessed value at $358,700. Upon vote,
the motion carried 5 to 0.
R05116-002-001-000 Gallcan LLC $143,700 $143,700
Motion:
Bob Drach MOVED, SECONDED by John Babb, to uphold assessed value at $143,700. Upon vote,
the motion carried 4 to 1.
AGENDA ITEM # 5: 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.
AM Session
Parcel ID Owner Appealed Value Affirmed Value
R05707-002-035-000 Denise Burnham Smith $2,550,300 $2,550,300
Motion:
John Babb MOVED, SECONDED by Joe Miller, to uphold appealed value at $2,550,300. Upon vote,
the motion carried 5 to 0.
PM Session
Motion:
William O’Shea MOVED, SECONDED by John Babb, to revisit the Board’s decision on R05707-002-
035-000 because the appraiser was unavailable at the time. Upon vote, the motion carried 4 to 0.
R05707-002-035-000 Denise Burnham Smith $2,550,300 $2,307,500
Motion:
After reconsidering the evidence submitted by the appellant and the evidence from the County
appraiser, John Babb MOVED, SECONDED by Bob Drach, to accept the appraiser’s recommended value at
$2,307,500. Upon vote, the motion carried 5 to 0.
R05100-002-146-000 Hagood Homes Inc. $567,000 $520,500
Motion:
John Babb MOVED, SECONDED by William O’Shea, to accept the appraiser’s recommended value at
$520,500. Upon vote, the motion carried 5 to 0.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, May 24, 2012
AGENDA ITEM # 6: New Business
There was no discussion by the Board on new business.
AGENDA ITEM # 7: Schedule Future Meetings
There was no discussion by the Board on the scheduling of future meetings.
AGENDA ITEM # 8: Adjournment
BOOK
PAGE
There being no further business to consider, Chairman Donald Harris recessed the 2012 Board of
Equalization and Review at 4:50 p.m. until the next hearing date scheduled for Thursday, June 7, 2012.
1;�:mitted,
Cassandra Fowler