BOE Meeting-October 24, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 24, 2012
ASSEMBLY
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The 2012 New Hanover County Board of Equalization and Review met on Wednesday, October 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: Joe Miller (Interim Chairman), Bob Drach, and Ryan Rhodenhiser.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Larry Bolick, Chris Boney, Tim
Graham, Jim Hardin, and Thomas Harris; and, Administrative Support Technician Cassandra Fowler.
Interim Chairman Joe Miller called the meeting to order at 9:05 a.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for consideration or approval.
AGENDA ITEM # 2: Old Business
Tab Parcel -ID Owner Situs Address Appealed Value
15 R05000- 002 - 001 -000 TEACHEY JIM F 5311 CHESTER ST $184,100
At the 10/15/2012 hearings, the Board decided to table the appeal for Jim Teachey, parcel
R05000- 002 - 001 -000, to allow the Tax Department to further investigate the barricade issue. The County
appraiser informed the Board that the barricade was owned by the Home Owners Association and limited
access to the parcel. An adjusted value was proposed by the County appraiser and the Board made the
following decision:
Parcel ID Owner Appealed Value Affirmed Value
R05000- 002 - 001 -000 Jim F Teachey $184,100 $81,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended
value of $81,000. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 3: 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: Bob Drach MOVED, SECONDED by Ryan Rhodenhiser, 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listed below as withdrawn or agreed upon by appellants.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
R04817- 020 - 004 -000
FOX DOUGLAS A MARCELLA C ETAL
106 5TH AVE
$143,800
R04817- 020 - 005 -000
FOX DOUGLAS A MARCELLA C ETAL
104 5TH AVE
$341,000
R04817- 029 - 003 -000
MTG PROPERTIES LLC
16 5TH AVE
$395,500
R04817- 029 - 004 -000
MTG PROPERTIES LLC
12 5TH AVE
$196,200
R04817- 032 - 006 -001
HAROLD III CALVIN WELLS PTRSHP
221 MARKET ST
$51,600
R04817- 032 - 008 -000
WELLS H W III CALVIN F PTNRP
1 3RD ST
$1,347,600
R04817- 032 - 009 -000
HAROLD H III CALVIN WELLS PTRS
7 3RD ST
$917,300
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 24, 2012
R04817- 037 - 008 -000
R04817- 037 - 014 -000
R04817- 037 - 015 -000
R04913- 012 - 002 -000
R04914- 005 - 025 -000
R05414- 015 - 001 -000
R06017- 023 - 003 -000
R06500- 001 - 004 -000
R06515- 001 - 018 -000
BMH INVESTMENTS LLC
BMH INVESTMENTS LLC
BMH INVESTMENTS LLC
PEARSALL & COMPANY INC
MARKET STREET CENTRAL LLC
H &S FAMILY HOLDINGS LLC
SOUTHEASTERN MACH /WELD CO
WALMAC LLC
ROGERS ALVIN D SANDRA R
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511 DOCK ST
$91,900
514 MARKET ST
$535,600
508 MARKET ST
$139,900
3112 MARKET ST
$87,400
105 WETSIG RD
$341,200
1301 12TH ST
$226,500
2609 WORTH DR
$26,800
3300 RIVER RD
$277,200
3720 CAROLINA BEACH RD
$392,000
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. Jim Bonner, property owner of 1940 North County Dr., Wilmington, NC, and Don Harley; Parcel
ID R03307- 001 - 096 -000
2. Larry Dougherty, property owner of 713 Bladen St., Wilmington, NC; Parcel ID R04809- 042 -016-
000
3. Larry Dougherty, property owner of 709 Red Cross St., Wilmington, NC; Parcel ID R04813 -025-
011 -000
4. Larry Dougherty, property owner of 122 31St St., Wilmington, NC; Parcel ID R04913- 017 - 010 -000
5. Larry Dougherty, property owner of 209 15th St., Wilmington, NC; Parcel ID R05406- 011 - 002 -000
6. Larry Dougherty, property owner of 212 15th St., Wilmington, NC; Parcel ID R05406- 012 - 019 -000
7. Sandy Overbeck, property owner of 2 Marina St., Wrightsville Beach, NC; Parcel ID R05714 -006-
002 -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
R03307- 001 - 096 -000 James P Bonner $1,021,800 $887,900
Motion: Bob Drach MOVED, SECONDED by Ryan Rhodenhiser, to reduce the value to $887,900. Upon
vote, the motion carried 3 to 0.
R04809- 042 - 016 -000 Larry Dougherty & Annette Godfrey $87,600 $66,400
Motion: Bob Drach MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value of $66,400. Upon vote, the motion carried 3 to 0.
R04813- 025 - 011 -000 Larry Dougherty & Annette Godfrey $93,700 $58,300
Motion: Bob Drach MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value of $58,300. Upon vote, the motion carried 3 to 0.
R04913- 017- 010 -000
Larry Dougherty & Annette Godfrey $47,600
$47,000
Motion: Bob Drach MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value of $47,000. Upon vote, the motion carried 3 to 0.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, October 24, 2012
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R05406- 011 - 002 -000 Larry Dougherty & Annette Godfrey $219,800 $168,000
Motion: Bob Drach MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value of $168,000. Upon vote, the motion carried 3 to 0.
R05406- 012 - 019 -000 Larry & Annette Dougherty $31,200 $22,100
Motion: Bob Drach MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's recommended
value of $22,100. Upon vote, the motion carried 3 to 0.
R05714- 006 - 002 -000 Sandra Overbeck Etal $4,163,100 $3,180,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended
value of $3,180,800. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 5: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
There was no discussion by the Board on this agenda item.
AGENDA ITEM # 6: New Business
Tab Parcel -ED Owner Situs Address Appealed Issue
16 R03600 -003- 007 -000 COASTAL COMMUNITY BAPTIST CHURCH 7721 ALEXANDER RD Denial of Exemption
The Board was requested to consider the Coastal Community Baptist Church appeal of the
Tax Administrator's decision to deny the application for Property Tax Exemption on parcel
R03600- 003 - 007 -000, 7721 Alexander Road.
R03600- 003 - 007 -000 Coastal Community Baptist Church UPHELD DENIAL OF EXEMPTION STATUS
Motion: Joe Miller MOVED, SECONDED by Ryan Rhodenhiser, to uphold the Tax Administrator's decision
to deny the application for tax exemption status for 2012. Upon vote, the motion carried 2 to 0 (Bob Drach
abstained from voting).
AGENDA ITEM # 7: Schedule Future Meetings
There was no discussion by the Board on the scheduling of future meetings.
AGENDA ITEM # 8: Adjournment
There being no further business to consider, Interim Chairman Joe Miller recessed the 2012 Board
of Equalization and Review at 11:11 a.m. until the next hearing date scheduled for Thursday, October 25,
2012.
Res ectfully submitte cL
Cassandra Fo er