BOE Meeting-November 7, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, November 7, 2012
ASSEMBLY
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The 2012 New Hanover County Board of Equalization and Review met on Wednesday, November 7, 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 for the 9 AM Session were: Don Harris (Chairman), John Babb, and Joe Miller.
Members present for the 1 PM Session were: John Babb (Interim Chairman), Bob Drach, and Linda
Woods.
Staff members present were: Tax Administrator Roger Kelley (9 AM Session); Assistant Tax Administrator
Jeff Niebauer (1 PM Session); Appraisers Chris Boney and Jim Paulk; and, Appraisal Administrative Support
Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 9:10 a.m.
AGENDA ITEM # 1: Approval of Minutes
The following minutes were approved electronically and via signature by all members present:
Tuesday, October 9, 2012, 9 AM Session
Tuesday, October 9, 2012, 1 PM Session
Friday, October 12, 2012, 9 AM Session
Friday, October 19, 2012, 9 AM Session
AGENDA ITEM # 2: Old Business
Wednesday, October 24, 2012, 9 AM Session
Thursday, October 25, 2012, 9 AM Session
Thursday, October 25, 2012, 1 PM Session
On 11/1/2012, the Board tabled the appeal for Lynwood Grissom, Parcel ID R05407- 032 - 006 -000, to allow
the appellant sufficient time to provide the Tax Department with documentation, from the City of Wilmington,
regarding parking restrictions for this parcel. The Board (members: John Babb, Bob Drach, and Joe Miller) was
presented with the documentation, provided by the appellant. After hearing this information, the Board made the
following decision:
Parcel ID Owner Appealed Value Affirmed Value
R05407- 032 - 006 -000 Lynwood L Grissom $19,400 $5,000
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$5,000. Upon vote, the motion carried 2 to 0.
On 11/5/2012, the Board tabled the appeal for Arthur Bullock, Parcel ID R06511- 001 - 001 -000, to allow the
Board to consult with the New Hanover County Attorney for a legal opinion on the Property Tax Commission's
previous decision and it's applicability to the property for 2012. The Board (members: Don Harris, Joe Miller, and
William O'Shea) consulted with the attorney and made the following decision:
Parcel ID Owner Appealed Value Affirmed Value
R06511- 001 - 001 -000 Arthur R Bullock $293,100 $138,300
Motion: Don Harris MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $138,300. Upon vote, the motion carried 2 to 0 (Joe Miller abstained from voting.).
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, November 7, 2012 PAGE
AGENDA ITEM # 3: Affirmation of the Following Signed and Agreed Values
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 4: 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. Jabee Hardee, representing the property owners of 5225 Holly Shelter Rd., Castle Hayne, NC;
Parcel ID R01100- 008 - 011 -005
2. Jabee Hardee, representing the property owners of 4950 College Rd., Wilmington, NC; Parcel ID
R01100- 009 - 015 -000
3. Jabee Hardee, representing the property owners of 6400 Holly Shelter Rd., Castle Hayne, NC;
Parcel ID R01200- 002 - 004 -000
4. Jabee Hardee, representing the property owners of 5401 421 Hwy., Wilmington, NC; Parcel ID
R01500- 001 - 002 -000
5. Jabee Hardee, representing the property owners of 4881 Blue Clay Rd., Castle Hayne, NC; Parcel
ID R01800- 002 - 027 -000
6. Jabee Hardee, representing the property owners of 6840 Market St., Wilmington, NC; Parcel ID
R04400- 006 - 003 -000
7. Jabee Hardee, representing the property owners of 2201 One Tree Hill Way, Wilmington, NC;
Parcel ID R04807- 001 - 006 -000
8. Jabee Hardee, representing the property owners of 2200 J R Kennedy Dr., Wilmington, NC; Parcel
ID R04807- 001 - 007 -000
9. Jabee Hardee, representing the property owners of 0 Kerr Ave., Wilmington, NC; Parcel ID
R04906- 001 - 018 -000
In deliberations after hearing the appeals during the 9 AM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R01100- 008 - 011 -005 Cameron Co LTD Partnership $678,250 $408,600
Motion: John Babb MOVED, SECONDED by Joe Miller, to accept the appraiser's recommended value of
$408,600. Upon vote, the motion carried 3 to 0.
R01100- 009 - 015 -000 JH Land LLC $3,908,000 $1,750,000
Motion: Joe Miller MOVED, SECONDED by John Babb, to reduce the value to $1,750,000. Upon vote, the
motion carried 3 to 0.
R01200- 002 - 004 -000 Sidbury of the Carolinas LLC $8,970,700 $7,774,600
Motion: Joe Miller MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$7,774,600. Upon vote, the motion carried 3 to 0.
R01500- 001 - 002 -000 Bruce B Cameron Trustee $8,590,500 $4,130,500
NEW HANOVER COUNTY BOARD OF
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Motion: John Babb MOVED, SECONDED by Joe Miller, to accept the appraiser's recommended value of
$4,130,500. Upon vote, the motion carried 3 to 0.
R01800- 002 - 027 -000 Hilda C Dill Etal $158,200 $40,600
Motion: Joe Miller MOVED, SECONDED by John Babb, to reduce the value to $40,600. Upon vote, the
motion carried 3 to 0.
R04400- 006 - 003 -000 Ogden Plaza LLC $8,051,800 $6,766,500
Motion: John Babb MOVED, SECONDED by Joe Miller, to accept the appraiser's recommended value of
$6,766,500. Upon vote, the motion carried 3 to 0.
R04807- 001 - 006 -000 Cameron Company LTD $528,400 $184,800
Motion: John Babb MOVED, SECONDED by Joe Miller, to reduce the value to $184,800. Upon vote, the
motion carried 3 to 0.
R04807- 001 - 007 -000 Cameron Company LLC $615,400 $307,700
Motion: John Babb MOVED, SECONDED by Joe Miller, to accept the appraiser's recommended value of
$307,700. Upon vote, the motion carried 3 to 0.
R04906- 001 - 018 -000 Smith Creek Land Trust LLC $4,030,100 $3,032,100
Motion: John Babb MOVED, SECONDED by Joe Miller, to reduce the value to $3,032,100. Upon vote, the
motion carried 2 to 1.
AGENDA ITEM # 5: Tax Appeal Presentations 1:00 PM Session
10. Jabee Hardee, representing the property owners of 0 Kerr Ave., Wilmington, NC; Parcel ID
R04906- 001 - 028 -000
11. Jabee Hardee, representing the property owners of 0 Kerr Ave., Wilmington, NC; Parcel ID
R04906- 001 - 029 -000
12. Jabee Hardee, representing the property owners of 1601 Dawson St., Wilmington, NC; Parcel ID
R05411- 013 - 003 -000
13. Jabee Hardee, representing the property owners of 17th St., Wilmington, NC; Parcel ID 806011-
003- 002 -000
14. Jabee Hardee, representing the property owners of 2216 17th St., Wilmington, NC; Parcel ID
R06011- 003 - 003 -000
15. Jabee Hardee, representing the property owners of 1302 Canterwood Dr., Wilmington, NC; Parcel
ID R06011- 007 - 001 -000
16. Jabee Hardee, representing the property owners of 2250 Shipyard Blvd., Wilmington, NC; Parcel
ID R06020- 001 - 016 -000
17. Jabee Hardee, representing the property owners of 2650 Independence Blvd., Wilmington, NC;
Parcel ID R06020- 001 - 027 -000
18. Jabee Hardee, representing the property owners of 4401 Oleander Dr., Wilmington, NC; Parcel ID
R06107- 001 - 009 -000
19. Jabee Hardee, representing the property owners of 709 Sunnyvale Dr., Wilmington, NC; Parcel ID
R06500- 005 - 006 -000
20. Jabee Hardee, representing the property owners of 156 Bryan Rd., Wilmington, NC; Parcel ID
R06500- 005 - 007 -000
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NEW HANOVER COUNTY BOARD OF
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In deliberations after hearing the appeals during the 1 PM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R04906- 001 - 028 -000 Smith Creek Land LLC $567,100 $567,100
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to uphold the appealed value of $567,100. Upon
vote, the motion carried 3 to 0.
R04906- 001 - 029 -000 Smith Creek Land Trust LLC $1,080,000 $1,080,000
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to uphold the appealed value of $1,080,000.
Upon vote, the motion carried 3 to 0.
R05411- 013 - 003 -000 CRR Properties LLC $447,200 $395,200
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$395,200. Upon vote, the motion carried 3 to 0.
R06011- 003 - 002 -000
Glen Meade Apartments LLC $4,083,300
$5,134,100
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$5,134,100. Upon vote, the motion carried 3 to 0.
R06011- 003 - 003 -000
Canterbury Center LLC $4,329,100
$2,919,000
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$2,919,000. Upon vote, the motion carried 3 to 0.
R06011- 007 - 001 -000 Cameron Company LTD $9,577,700 $7,830,500
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$7,830,500. Upon vote, the motion carried 3 to 0.
R06020- 001 - 016 -000 2250 Shipyard Blvd LLC $5,708,700
$5,338,000
Motion: Bob Drach MOVED, SECONDED by John Babb, to accept the appraiser's recommended value of
$5,338,000. Upon vote, the motion carried 3 to 0.
R06020- 001 - 027 -000 Cameron Group LLC $8,625,200
$7,363,800
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to reduce the value to $7,363,800. Upon vote, the
motion carried 3 to 0.
R06107- 001 - 009 -000 Cameron Company LLC $2,907,700 $2,521,400
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended value of
$2,521,400. Upon vote, the motion carried 3 to 0.
R06500- 005 - 006 -000 Cameron Company LTD $908,300 $908,300
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NEW HANOVER COUNTY BOARD OF
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Motion: Bob Drach MOVED, SECONDED by Linda Woods, to uphold the appealed value of $908,300. Upon
vote, the motion carried 3 to 0.
R06500- 005 - 007 -000 Cameron Company LTD $673,600
$673,600
Motion: Bob Drach MOVED, SECONDED by Linda Woods, to uphold the appealed value of $673,600. Upon
vote, the motion carried 3 to 0.
AGENDA ITEM # 6: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
It was reported that all appellants that were scheduled to appear had their hearings before the
Board and that there were no other appellants present; therefore, there was no further discussion by the
Board on this agenda item
AGENDA ITEM # 7: New Business
There was no discussion by the Board on this agenda item.
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, Interim Chairman John Babb recessed the 2012 Board
of Equalization and Review at 3:00 p.m. until the next hearing date scheduled for Thursday, November 8,
2012.
Respectfully submitted,
/Cassandra Fowl r
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