BOE Meeting-September 24, 2012 FinalNEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, September 24, 2012
ASSEMBLY
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The 2012 New Hanover County Board of Equalization and Review met on Monday, September 24, 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 Ryan
Rhodenhiser.
Members present for the 6 PM Session were: John Babb (Interim Chairman), Bob Drach, and William
O'Shea.
Staff members present were: Assistant Tax Administrator Jeff Niebauer; Appraisers Chris Boney, Jim
Hardin, and Thomas Harris; 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
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 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appeals listed below as withdrawn or agreed upon by appellants.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
R02900- 001 - 046 -000
GILLESPIE SARAH HRS
8823 STEPHENS CHURCH RD
$67,100
R02900- 003 - 032 -000
MCMILLIAN ANNIE L REDDICK ETAL
8814 MARKET ST
$201,000
R03500- 004 - 004 -000
STEELE ANGELA W LIFE ESTATE
6516 MURRAYVILLE RD
$177,400
R03500- 004 - 004 -002
WISECARVER FAMILY TRUST
6524 MURRAYVILLE RD
$128,300
R04100- 005 - 013 -000
CORBETT BROTHERS
1200 CASTLE HAYNE RD
$61,300
R04716- 008 - 001 -000
RIVERWATCH APARTMENTS LLC
416 2ND ST
$348,400
R04805- 024 - 001 -000
CORBETT ELIZABETH
401 CORNELIUS HARNETT DR
$6,700
R04805- 036- 001 -000
CORBETT INDUSTRIES INC
1512 6TH ST
$2,000
R04805- 037 - 001 -000
CORBETT INDUSTRIES INC
1500 5TH AVE
$6,800
R04805- 040 - 001 -000
CORBETT INDUSTRIES INC
500 SMITH ST
$1,300
R04813- 030 - 002 -000
RIVERWATCH APARTMENTS LLC
215 RED CROSS ST
$528,200
R04813- 030 - 003 -000
RIVERWATCH APARTMENTS LLC
221 RED CROSS ST
$413,500
R04813- 031 - 008 -000
COURTYARD DEVELOPMENT LLC
210 RED CROSS ST
$1,339,500
R04813- 031 - 010 -000
RIVERWATCH APARTMENTS LLC
210 RED CROSS ST
$16,500
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, September 24, 2012
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R04915- 004 - 004 -000
PYLE ROBERT W SHIRLEYTOLER
121 NEW BERN ST
$70,000
R04920- 002 - 001 -000
GILLILAN PROPERTIES LLC
229 COLLEGE RD
$494,300
R04920- 002 - 002 -000
GILLILAN PROPERTIES LLC
219 COLLEGE RD
$4,100,100
R05006- 001 - 016 -002
W K HOBBS INVESTMENTS LLC
311 JUDGES RD
$90,000
R05006- 001 - 016 -003
W K HOBBS INVESTMENTS LLC
311 JUDGES RD
$90,000
R05006- 001 - 016 -044
TIERNEY WAYNE EDWARD ETAL
311 JUDGES RD
$90,100
R05407- 002 - 008 -000
POLLOCK STEPHEN D DOLLIE
209 17TH ST
$120,400
R05413- 004 - 011 -000
PEREZ CARLOS A SHARON B
317 WRIGHT ST
$130,100
R05413- 011 - 002 -000
JOHNSON DEBBIE L
1003 5TH AVE
$74,500
R05413- 011 - 021 -000
JOHNSON NAOMI RUTH ETAL
506 WRIGHT ST
$87,200
R05413- 013 - 012 -000
PEREZ CARLOS A SHARON B
309 MEARES ST
$82,700
R05413- 018 - 022 -000
PEREZ CARLOS A SHARON B
214 MEARES ST
$77,800
R05413- 018 - 025 -000
PEREZ CARLOS A SHARON B
208 MEARES ST
$71,400
R05413- 027 - 002 -000
PEREZ CARLOS SHARON
1222 6TH ST
$68,800
R05413- 036- 006 -000
SOUTHERN LEASING INC
1308 SIMON ST
$1,700
R05414- 009 - 019 -000
PEREZ CARLOS SHARON ETAL
1114 9TH ST
$52,600
R05514- 007 - 010 -000
ODONNELLJOSEPH F JR
4002 CEDAR AVE
$217,400
R07620- 003 - 007 -001
PRIDGEN OTTO K II
1810 GULF STREAM LN
$259,800
R07717- 002 - 006 -000
PRIDGEN OTTO K II JAN M
5555 PEDEN POINT RD
$601,600
AGENDA ITEM # 4: Tax Appeal Presentations 1:00 PM Session
The Board heard appeal presentations from the following individual regarding the 2012 tax
assessment of real property. The 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. Jason Spencer, property owner of 209 11th St., Wilmington, NC; Parcel ID R05406- 017 - 005 -000
In deliberations after hearing the appeal during the 1 PM session, the Board affirmed the assessed value as
follows:
Parcel ID Owner Appealed Value Affirmed Value
R05406- 017 - 005 -000 Jason Spencer $138,000 $120,500
Motion: William O'Shea MOVED, SECONDED by Ryan Rhodenhiser, to accept the appraiser's
recommended value of $120,500. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 5: Tax Appeal Presentations 6:00 PM Session
2. Roger Teague, property owner of 6636 Carmel Trl., Wilmington, NC; Parcel ID R04419- 001 -036-
000
3. Fatyana Wildman, property owner of 213 6th St., Wilmington, NC; Parcel ID R04817- 013 - 013 -000
4. Michael Moore, property owner of 507 6th St., Wilmington, NC; Parcel ID R05405- 037 - 014 -000
5. Michael Moore, property owner of 501 Front St., Wilmington, NC; Parcel ID R05409- 001 - 001 -000
6. Michael Moore, property owner of 409 Farrows Aly., Wilmington, NC; Parcel ID R05409- 013 -015-
000
7. Michael Moore, property owner of 312 Queen St., Wilmington, NC; Parcel ID R05409- 018 - 014 -000
8. Kathy McCall, property owner of 711 5th Ave., Wilmington, NC; Parcel ID R05409- 020 - 006 -000
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NEW HANOVER COUNTY BOARD OF
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9. Kathy McCall, property owner of 508 Queen St., Wilmington, NC; Parcel ID R05409- 020 - 026 -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
R04419- 001 - 036 -000 Roger & Pamela Teague $426,700
$417,000
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $417,000. Upon vote, the motion carried 3 to 0.
R04817- 013 - 013 -000 Ian Roderick Moseley $349,100
$285,400
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to reduce the value to $285,400.
Upon vote,
the motion carried 3 to 0.
R05405- 037 - 014 -000 Michael L Moore Etal $94,900
$89,500
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to accept the appraiser's recommended value
of $89,500. Upon vote, the motion carried 2 to 1.
R05409- 001 - 001 -000 Michael Lyn Moore Etal $215,000
$194,800
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to reduce the value to $194,800.
Upon vote,
the motion carried 2 to 1.
R05409- 013 - 015 -000 Michael Lyn Moore $210,300
$160,200
Motion: William O'Shea MOVED, SECONDED by Bob Drach, to reduce the value to $160,200.
Upon vote,
the motion carried 2 to 1.
R05409- 018 - 014 -000 Michael Lynn Moore Etal $102,900
$99,200
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $99,200. Upon vote, the motion carried 3 to 0.
R05409- 020 - 006 -000
Kathy B McCall
$139,700
$95,600
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to reduce the value to $95,600. Upon vote, the
motion carried 3 to 0.
R05409- 020 - 026 -000
Kathy B McCall
$43,100
$34,100
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $34,100. Upon vote, the motion carried 3 to 0.
AGENDA ITEM # 6: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who
Failed to Appear
Assistant Tax Administrator Jeff Niebauer 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.
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, September 24, 2012
1 PM Session
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Parcel ID Owner Appealed Value Affirmed Value
R04817- 010 - 018 -000 Real Properties LLC $182,100 $166,700
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $166,700. Upon vote, the motion carried 3 to 0.
R04817- 010 - 019 -000 Real Properties LLC $141,100 $117,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $117,800. Upon vote, the motion carried 3 to 0.
R04817- 010 - 020 -000 Real Properties LLC $165,400
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $159,900. Upon vote, the motion carried 3 to 0.
R04817- 010- 022 -000
Real Properties LLC
$92,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $76,000. Upon vote, the motion carried 3 to 0.
R05405- 025 - 003 -000
Ritz Development III LLC $123,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $112,700. Upon vote, the motion carried 3 to 0.
R05406- 001 - 004 -000 Dealey Properties Inc. $82,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $73,400. Upon vote, the motion carried 3 to 0.
R05406- 018 - 020 -000 Wilmington Downtown Prop LLC $86,700
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $76,700. Upon vote, the motion carried 3 to 0.
R05407- 002 - 016 -000 Matthew L Scharf $145,200
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $137,300. Upon vote, the motion carried 3 to 0.
R05413- 011 - 007 -000 Bashir A El Amin $352,500
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $350,800. Upon vote, the motion carried 3 to 0.
R05413- 012 - 012 -000
Bashir & Janice El Amin $88,900
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $91,300. Upon vote, the motion carried 3 to 0.
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$159,900
$76,000
$112,700
$73,400
$76,700
$137,300
$350,800
$91,300
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, September 24, 2012
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R05510- 002 - 004 -000 Eladio Parada & Celerina Garcia $140,500 $142,800
Motion: Ryan Rhodenhiser MOVED, SECONDED by William O'Shea, to accept the appraiser's
recommended value of $142,800. Upon vote, the motion carried 3 to 0.
6 PM Session
Parcel ID Owner Appealed Value Affirmed Value
R04817- 044 - 001 -000 Cove Neck Holdings $218,100 $210,000
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended
value of $210,000. Upon vote, the motion carried 3 to 0.
R05405- 024 - 012 -000 Cove Neck Holdings $165,300 $158,800
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $158,800. Upon vote, the motion carried 3 to 0.
R05405- 026- 022 -000 Cove Neck Holdings $45,400
$36,300
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $36,300. Upon vote, the motion carried 3 to 0.
R05407- 026- 032 -000 Lee D Andrews
$124,400
$117,600
Motion: Bob Drach MOVED, SECONDED by William O'Shea, to accept the appraiser's recommended value
of $117,600. 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 John Babb recessed the 2012 Board
of Equalization and Review at 8:34 p.m. until the next hearing date scheduled for Wednesday, September
26, 2012.
Respectfully submi ed,
Cassandr owler
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