BOE Meeting-September 17, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, September 17, 2012
ASSEMBLY
BOOK
PAGE
The 2012 New Hanover County Board of Equalization and Review met on Monday, September 17, 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: Don Harris (Chairman), William O'Shea, and Ryan
Rhodenhiser.
Staff members present were: Tax Administrator Roger Kelley; Appraisers Jim Paulk and Steve Walker;
and, Appraisal Administrative Support Technician Cassandra Fowler.
Chairman Don Harris called the meeting to order at 1 p.m.
AGENDA ITEM # 1: Approval of Minutes
There were no minutes available for consideration or approval.
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
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: 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listed below as withdrawn or agreed upon by appellants.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
R02511- 004 - 005 -007
R02515- 001 - 014 -002
R02800- 001 - 003 -000
R02800- 001 - 005 -000
R02800- 001 - 045 -000
R03400- 001 - 096 -000
R04007- 003 - 003 -001
R04200- 002 - 068 -001
R04200- 002 - 068 -002
R04200- 002 - 068 -003
R04200- 002 - 068 -004
R04200- 002 - 068 -005
R04200- 002 - 068 -006
R04200- 002 - 068 -007
R04200- 002 - 068 -008
Owner
BENTON JACQUELYN GRADY
NIXON WILLIAM TSR
DRAPALA EDWARD C
DRAPALA EDWARD C
DRAPALA EDWARD C
WILMINGTON WATERS PROPERTIES
MORGAN MONA FAYE
DEERBROOK LLC
DEERBROOK LLC
DEERBROOK LLC
DEERBROOK LLC
DEERBROOK LLC
DEERBROOK LLC
DEERBROOK LLC
DEERBROOK LLC
1
Situs Address
3522 DUTTON DR
3455 CASTLE HAYNE RD
1700 PLANTATION RD
1700 PLANTATION RD
1700 PLANTATION RD
3317 KITTY HAWK RD
301 FLEMINGTON RD
808 NATURE TRAIL DR
808 NATURE TRAIL DR
808 NATURE TRAIL DR
808 NATURE TRAIL DR
808 NATURE TRAIL DR
808 NATURE TRAIL DR
808 NATURE TRAIL DR
808 NATURE TRAIL DR
Affirmed Value
$25,500
$68,100
$29,200
$45,900
$29,500
$1,282,100
$80,400
$28,300
$28,300
$28,300
$28,300
$28,300
$28,300
$37,700
$37,700
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, September 17, 2012
BOOK
PAGE
R04200- 002 - 068 -009
DEERBROOK LLC
808 NATURE TRAIL DR
$37,700
R04200- 002 - 068 -010
DEERBROOK LLC
808 NATURE TRAIL DR
$37,700
R04200- 002 - 068 -011
DEERBROOK LLC
808 NATURE TRAIL DR
$37,700
R04200- 002 - 068 -012
DEERBROOK LLC
808 NATURE TRAIL DR
$37,700
R04200- 002 - 068 -013
DEERBROOK LLC
809 NATURE TRAIL DR
$67,900
R04200- 002 - 068 -014
DEERBROOK LLC
809 NATURE TRAIL DR
$67,900
R04200- 002 - 068 -015
DEERBROOK LLC
809 NATURE TRAIL DR
$60,100
R04200- 002 - 068 -016
DEERBROOK LLC
809 NATURE TRAIL DR
$60,100
R04200- 002 - 068 -017
DEERBROOK LLC
809 NATURE TRAIL DR
$67,900
R04200- 002 - 068 -018
DEERBROOK LLC
809 NATURE TRAIL DR
$67,900
R04200- 002 - 068 -019
DEERBROOK LLC
809 NATURE TRAIL DR
$60,100
R04200- 002 - 068 -020
DEERBROOK LLC
809 NATURE TRAIL DR
$60,100
R04200- 002 - 068 -021
DEERBROOK LLC
809 NATURE TRAIL DR
$67,900
R04200- 002 - 068 -022
DEERBROOK LLC
809 NATURE TRAIL DR
$67,900
R04200- 002 - 068 -023
DEERBROOK LLC
809 NATURE TRAIL DR
$60,100
R04200- 002 - 068 -024
DEERBROOK LLC
809 NATURE TRAIL DR
$60,100
R04200- 002 - 073 -000
DEERBROOK LLC
701 GRATHWOL DR
$136,900
R04315- 007 - 002 -001
HARBOR ISLAND PARTNERS LLC
308 OLD DAIRY RD
$92,200
R04315- 007 - 002 -002
COMMERCIAL BUILDING & DEVELOPMENT LLC
308 OLD DAIRY RD
$92,200
R04315- 007 - 002 -003
FULLERTON J ROBERT CATHERINE C
308 OLD DAIRY RD
$92,900
R04417- 007 - 002 -000
WHITE STEPHEN R JOANNE W
320 HALYARD CT
$144,200
R04917- 003 - 032 -000
WILLIAMS JOSEPH N MARGIE
11000VILAVE
$115,100
R04917- 003 - 034 -000
GIANCARLO LLC
102 COVI LAVE
$34,100
R05013- 008 - 081 -000
KOHLS DEPARTMENT STORES INC
228 OLD EASTWOOD RD
$6,371,700
R05406- 021 - 008 -000
PLANTATION HOLDINGS LLC
504 10TH ST
$197,800
R05406- 021 - 009 -000
PLANTATION HOLDINGS LLC
502 10TH ST
$197,800
R05407- 016- 011 -000
NIXON ANDREA
1720 ANN ST
$128,800
R05407- 026- 007 -000
FIRST TROY SPE LLC
1919 HUDSON DR
$124,400
R05413- 013 - 027 -000
NJNC ASSOCIATES LLC
308 WRIGHT ST
$125,700
R05413- 014 - 008 -000
LAHAM NISSIM
1017 2ND ST
$64,000
R05413- 018 - 004 -000
BATSONMADELINE
11072NDST
$57,800
R05413- 038 - 001 -000
RBC BANK USA
1301 4TH ST
$117,500
R05505- 001 - 002 -000
DICKIE GLADYS M
448 WAYNE DR
$64,600
R05505- 002 - 031 -000
GIANCARLO LLC
414 MERCER AVE
$87,700
R05511- 001 - 010 -000
DILLON MARTHA J
610 KERR AVE
$131,200
R05518- 008 - 003 -000
ROGERS ALVIN D SANDRA R
4109 PARK AVE
$108,000
R05518- 011 - 011 -000
ROGERS ALVIN D SANDRA R
4213 WRIGHTSVILLE AVE
$108,600
R07106- 006 - 002 -000
HELLER ANTHONY J SALLY F
4604 TALL TREE LN
$375,200
R07209- 004 - 012 -000
FIRST TROY SPE LLC
231 TRAILS END RD
$657,700
R07209- 004 - 013 -000
FIRST TROY SPE LLC
235 TRAILS END RD
$76,500
R07209- 004 - 014 -000
FIRST TROY SPE LLC
239 TRAILS END RD
$406,000
R08200- 002 - 207 -000
WILLIAMS JOE N MARGIE P
7224 SUNRISE LN
$153,800
R08207- 002 - 017 -000
WILLIAMS JOE N
1609 SUNRISE LN
$196,500
2
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, September 17, 2012 PAGE
AGENDA ITEM # 4: 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.
1. Shirley Mazzeo & Domenic Mazzeo, property owners of 301 Linville Dr., Castle Hayne, NC; Parcel
ID R01100- 006 - 071 -000
2. Carl Gore & Marjorie Gore, property owners of 140 Chadwick Ave., Wilmington, NC; Parcel ID
R03314- 002 - 006 -000
3. John Rendina, property owner of 311 Judges Rd., Wilmington, NC; Parcel ID R05006- 001 -016-
001
4. Donald J. Fisher, property owner of 311 Judges Rd., Wilmington, NC; Parcel ID R05006- 001 -016-
023
5. Donald J. Fisher, property owner of 311 Judges Rd., Wilmington, NC; Parcel ID R05006- 001 -016-
047
In deliberations after hearing the appeals during the PM session, the Board affirmed the assessed values
as follows:
Parcel ID Owner Appealed Value Affirmed Value
R01100- 006 - 071 -000 Shirley & Dominic Mazzeo $201,600 $177,500
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's new recommended
value of $177,500. Upon vote, the motion carried 3 to 0.
R01800- 007 - 017 -000
William & Wilma Young $80,500
MOVED
Moved to the 6 PM Session to allow appellant to have all appeals heard before the Board at the same time.
R01800- 007 - 026 -000 William & Wilma Young $90,100 MOVED
Moved to the 6 PM Session to allow the appellant to have all appeals heard before the Board at the same time.
R03314- 002 - 006 -000 Carl & Marjorie Gore $18,000 $14,400
Motion: William O'Shea MOVED, SECONDED by Linda Woods, to accept the appraiser's recommended
value of $14,400. Upon vote, the motion carried 3 to 0.
R05006- 001 - 016 -001
John & Barbara Rendina $124,600
$90,000
Motion: Linda Woods MOVED, SECONDED by Don Harris, to reduce the value to $90,000. Upon vote, the
motion carried 3 to 0.
R05006- 001 - 016 -023
Airlie Enterprises LLC $84,900
$75,300
Motion: Linda Woods MOVED, SECONDED by Don Harris, to reduce the value to $75,300. Upon vote, the
motion carried 3 to 0.
R05006- 001 - 016 -047 Airlie Enterprises LLC $124,600 $90,100
Motion: Linda Woods MOVED, SECONDED by Don Harris, to reduce the value to $90,100. Upon vote, the
motion carried 3 to 0.
3
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, September 17, 2012 PAGE
AGENDA ITEM # 5: Tax Appeal Presentations 6:00 PM Session
There were no appellants present to have their appeals heard before the Board.
AGENDA ITEM # 6: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
Tax Administrator Roger Kelley 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.
1 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R04300- 008 - 002 -000 Jane B Venters $2,469,400 $2,469,400
Motion: Don Harris MOVED, SECONDED by Linda Woods, to uphold the appealed value of $2,469,400.
Upon vote, the motion carried 3 to 0.
6 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R01800- 007 - 017 -000 William & Wilma Young $80,500 $50,700
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $50,700. Upon vote, the motion carried 3 to 0.
R01800- 007 - 026 -000 William & Wilma Young $90,100
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $47,900. Upon vote, the motion carried 3 to 0.
R01000- 003 - 029 -000
Amy Heath Hewett
$387,700
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $284,200. Upon vote, the motion carried 3 to 0.
R01800- 007 - 027 -000
William & Wilma Young $97,300
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $88,100. Upon vote, the motion carried 3 to 0.
R02609- 002 - 001 -000 Carmen Y Larkins
$120,000
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $111,300. Upon vote, the motion carried 3 to 0.
R04908- 007 - 018 -000 Michael J Jesse
$91,300
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $89,700. Upon vote, the motion carried 3 to 0.
4
$47,900
$284,200
$88,100
$111,300
$89,700
NEW HANOVER COUNTY BOARD OF BOOK
EQUALIZATION AND REVIEW, September 17, 2012 PAGE
R04911- 002 - 005 -000 Brian & Elizabeth Hartwick $128,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $110,300. 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
$110,300
There being no further business to consider, Chairman Don Harris recessed the 2012 Board of
Equalization and Review at 6:23 p.m. until the next hearing date scheduled for Tuesday, September 18,
2012.
Res ectfully submitted
assandra sub
ler
5