BOE Meeting-October 15, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 15, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Monday, October 15, 2012, at 1
p.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 1 PM Session were: Don Harris (Chairman), William O'Shea, and Linda Woods.
Members present for the 6 PM Session were: Joe Miller (Interim Chairman), Bob Drach, and Ryan
Rhodenhiser.
Staff members present were: Tax Administrator Roger Kelley (6 PM Session); Assistant Tax Administrator
Jeff Niebauer (1 PM Session); Appraisers Tim Graham and James Paulk; and, Appraisal Administrative Support
Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 1:00 p.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for discussion.
AGENDA ITEM # 2: Old Business
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 3: Affirmation of the Following Signed and Agreed Values
Assistant Tax Administrator Jeff Niebauer 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listed below as withdrawn or agreed upon by appellants.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 3 to 0.
Parcel -ID
Owner
Situs Address
Affirmed Value
R02600- 004 - 030 -003
REDINGER SCOTT A DONNA A
4553 TECHNOLOGY DR
$168,200
R03400- 001 - 014 -000
POPE WADE H
2619 COLLEGE RD
$141,200
R04316- 001 - 004 -000
PURYEAR CHRISTOPHER P LAURA
6709 NETHERLANDS DR
$316,500
R04720- 008 - 008 -000
ZIMMER HERBERT
111 PRINCESS ST
$328,100
R04720- 008 - 015 -000
ZIMMER BROTHERS PARTNERSHIP
111 PRINCESS ST
$261,800
R04720- 009 - 023 -000
ZIMMER HERBERT
110 PRINCESS ST
$92,000
R04817- 032 - 007 -000
HAROLD III CALVIN WELLS PTRSHP
223 MARKET ST
$89,800
R05507- 002 - 072 -010
SCHAFFER TODD M
5034 RANDALL PKY
$89,000
R05519- 025 - 007 -000
SNEEDEN LILLIAN VAUGHT
4518 PARK AVE
$277,100
R05519- 025 - 007 -001
SNEEDEN LILLIAN V
4522 PARK AVE
$32,200
R05519- 025 - 007 -002
SNEEDEN LILLIAN V
4522 PARK AVE
$25,100
R06009- 005 - 020 -000
NATSON ENTERPRISES
1930 CAROLINA BEACH RD
$249,600
R06205- 009 - 019 -004
BELLARBOR PROPERTIES LLC
5129 OLEANDER DR
$213,600
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 15, 2012
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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. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 921 Princess St., Wilmington, NC; Parcel ID R04817- 024 - 001 -000
2. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 112 10th St., Wilmington, NC; Parcel ID R04818- 016 - 002 -000
3. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 110 10th St., Wilmington, NC; Parcel ID R04818- 016 - 003 -000
4. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 921 Princess St., Wilmington, NC; Parcel ID R04818- 016 - 004 -000
5. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 1005 Princess St., Wilmington, NC; Parcel ID R04818- 016 - 005 -000
6. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 1007 Princess St., Wilmington, NC; Parcel ID R04818- 016 - 006 -000
7. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 921 Princess St., Wilmington, NC; Parcel ID R04818- 016 - 007 -000
8. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 1009 Princess St., Wilmington, NC; Parcel ID R04818- 016 - 008 -000
9. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 921 Princess St., Wilmington, NC; Parcel ID R04818- 016 - 009 -000
10. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 921 Princess St., Wilmington, NC; Parcel ID R04818- 016 - 009 -001
11. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 923 Princess St., Wilmington, NC; Parcel ID R04818- 016 - 010 -000
12. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 1015 Princess St., Wilmington, NC; Parcel ID R04818- 016 - 011 -000
13. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 109 11th St., Wilmington, NC; Parcel ID R04818- 016 - 015 -000
14. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 111 11th St., Wilmington, NC; Parcel ID R04818- 016 - 016 -000
15. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 1010 Chestnut St., Wilmington, NC; Parcel ID R04818- 016 - 020 -000
16. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 1006 Chestnut St., Wilmington, NC; Parcel ID R04818- 016 - 021 -000
17. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 920 Princess St., Wilmington, NC; Parcel ID R04818- 017 - 003 -000
18. Robert Wheeler, CPA & Director of Property Tax Compliance and Planning, representing the
property owners of 1002 Princess St., Wilmington, NC; Parcel ID R04818- 018 - 001 -000
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
R04817- 024 - 001 -000 CCBC of Wilmington Inc $3,123,300 $2,456,300
Motion: Don Harris MOVED, SECONDED by William O'Shea, to reduce the value to $2,456,300. Upon vote,
the motion carried 3 to 0.
R04818- 016 - 002 -000 CCBC of Wilmington Inc $87,700 $87,700
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, October 15, 2012 PAGE
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $87,700.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 003 -000 CCBC of Wilmington Inc $45,000 $45,000
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $45,000.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 004 -000 CCBC of Wilmington Inc $46,100 $46,100
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $46,100.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 005 -000 CCBC of Wilmington Inc $23,600 $23,600
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $23,600.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 006 -000 CCBC of Wilmington Inc $21,000 $21,000
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $21,000.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 007 -000 CCBC of Wilmington Inc $15,300 $15,300
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $15,300.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 008 -000 CCBC of Wilmington Inc $18,700 $18,700
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $18,700.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 009 -000 CCBC of Wilmington Inc $7,100 $7,100
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $7,100. Upon
vote, the motion carried 3 to 0.
R04818- 016 - 009 -001 CCBC of Wilmington Inc $26,900 $26,900
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $26,900.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 010 -000 CCBC of Wilmington Inc $25,400 $25,400
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $25,400.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 011 -000 CCBC of Wilmington Inc $23,100 $23,100
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $23,100.
Upon vote, the motion carried 3 to 0.
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NEW HANOVER COUNTY BOARD OF
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R04818- 016 - 015 -000 CCBC of Wilmington Inc $45,000 $45,000
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $45,000.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 016 -000 CCBC of Wilmington Inc $52,000 $52,000
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $52,000.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 020 -000 CCBC of Wilmington Inc $99,200 $99,200
Motion: Don Harris MOVED, SECONDED by William O'Shea, to uphold the appealed value of $99,200.
Upon vote, the motion carried 3 to 0.
R04818- 016 - 021 -000
CCBC of Wilmington Inc $45,000
$13,500
Motion: Don Harris MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $13,500. Upon vote, the motion carried 3 to 0.
R04818- 017 - 003 -000 CCBC of Wilmington Inc $629,600
$606,500
Motion: Don Harris MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $606,500. Upon vote, the motion carried 3 to 0.
R04818- 018 - 001 -000 CCBC of Wilmington Inc $308,500
$282,200
Motion: Don Harris MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $282,200. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 5: Tax Appeal Presentations 6:00 PM Session
19. Susan Vance, property owner of 701 Dock St., Wilmington, NC; Parcel ID R04817- 039 - 007 -000
20. Jim Teachey, property owner of 5311 Chester St., Wilmington, NC; Parcel ID R05000- 002 -001-
000
21. Roy Mintz Jr., property owner of 5419 Market St., Wilmington, NC; Parcel ID R05013- 008 - 065 -000
In deliberations after hearing the appeals during the 6 PM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R04817- 039 - 007 -000 John & Susan Vance $176,200 $168,100
Motion: Bob Drach MOVED, SECONDED by Ryan Rhodenhiser, to reduce the value to $168,100. Upon vote,
the motion carried 3 to 0.
R05000- 002 - 001 -000
Jim F Teachey
$184,100
TABLED
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to table the appeal for further review by the
Tax Department of the barricade issue. Upon vote, the motion carried 3 to 0.
R05013- 008 - 065 -000 Sandra & Roy Mintz Jr $641,200 $375,100
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NEW HANOVER COUNTY BOARD OF BOOK
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Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended
value of $375,100. 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 confirmed 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:
6 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R01100- 003 - 005 -000 George & Rebecca Lewis $190,000 $134,900
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended
value of $134,900. Upon vote, the motion carried 3 to 0.
R05007- 001 - 004 -000 Joy & Aubrey Rogers III $415,900 $415,900
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to uphold the appealed value of $415,900.
Upon vote, the motion carried 3 to 0.
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 Joe Miller recessed the 2012 Board of
Equalization and Review at 7:10 p.m. until the next hearing date scheduled for Wednesday, October 17,
2012.
;aMtandra spectfully submitted,
F er
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