E&R 2008-02-08
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BOOK 1
PAGE 460
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, FEBRUARY 08, 2008
ASSEMBLY
The New Hanover County Board of Equalization and Review met on Friday, February 8, 2008, at
9:00 a.m. in Conference Room 601 ofthe New Hanover County Government Center, 230 Government Center
Drive, Wilmington, North Carolina. The purpose of the meeting was to hear appeals flIed by property owners
regarding their 2007 tax value assessments.
I
Members present were: Vice-Chairman Robert G. Greer, Commissioner William A. Kopp, Jr., and
Commissioner Nancy H. Pritchett
Chairman William A. Caster and Commissioner Ted Davis, Jr. were absent.
Staff members present were: Assistant Tax Administrator Roger Kelley, Appraisal Supervisor Henry
J. Montgomery, Tax Appraiser Pete Richardson, and Deputy Clerk to the Board Teresa P. Elmore.
Board of Equalization and Review Vice-Chairman Greer called the meeting to order. Appellants were
informed that the Board would hear the appeals and make decisions following the hearings and that each
appellant would be notified by mail of the Board's decision.
TAX APPEAL PRESENTATIONS
The Board heard appeal presentations from the following individuals regarding the 2007 tax
assessment of real property:
I 1.
2.
3.
4.
5.
6.
7.
8.
Donald W. and Joan Neukranz, property owners of 2608 N. Lumina Avenue, Wrightsville Beach,
NC; Parcel ID R05218-002-016-000
Robert P. Morehead III, property owner of95 S. Lumina Avenue, Wrightsville Beach, NC; Parcel ill
R06308-0 19-002-073
James Barker, property owner of726 S. Lumina Avenue, Wrightsville Beach, NC; Parcel ill R06319-
006-005-000
Gerald H. Holland, property owner of7 411 Myrtle Grove Road, Wilmington, NC; Parcel ill R08200-
003-007-001
James and Helen Fagan, property owners of 114 Georgia Avenue, Carolina Beach, NC; Parcel ill
R08807-0l1-002-004
Ricky A. Niec, property owner of702 Clarendon Avenue, Carolina Beach, NC; Parcel ID R09005-
022-006-000
Lorraine Norris, property owner of 509 Raleigh Avenue, Carolina Beach, NC; Parcel ill R09006-0 16-
012-000
Joanne Watkins, property owner of 904 N. Fort Fisher Boulevard, Kure Beach, NC; Parcel ill
R09205-009-006-000
Break: Vice-Chairman Greer called a break at 12:15 p.m. until 12:40 p.m.
I
9. Vivian Desanto, property owner of 1953 Prestwick Lane, Wilmington, NC; Parcel ill R0571 0-008-
011-000
10. Leo and Mary Celeste Winston, property owners of 6 W. Salisbury Street, Wrightsville Beach, NC;
Parcel ID R05720-015-009-000
11. Tom Shelby, son of Fred L. Shelby the property owner of 9 Sandpiper Street, Wrightsville Beach,
NC; Parcel ill R05813-009-015-000
12. William Emerson, son of Catherine A. Emerson the property owner of 426 Waynick Boulevard,
Wrightsville Beach, NC; Parcel ID R06315-002-004-000
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, FEBRUARY 08, 2008
BOOK 1
PAGE 461
13. William J. Sharrard, property owner of619 S. Lumina Avenue, Wrightsville Beach, NC; Parcel ID
R0631S-004-028-00 1
14. Joseph G. Priest, property owner of30l Water Street, 30S Water Street, 309 Water Street, and 313
Water Street, Wrightsville Beach, NC; Parcel ill R06318-00S-010-000, R063l8-00S-012-000,
R06318-00S-0l4-000, and R06318-00S-0l6-000
15. David Bryson Sims Jr., property owner of 8 E Atlanta Street, Wrightsville Beach, NC; Parcel ill
R06308-0 1 0-0 16-003
In deliberations after the hearing of the appeals, the Board affirmed the assessed values as follows:
Parcel ID
R05218-002-0 16-000
R06308-0 19-002-073
R06308-023-0 1 0-000
R06315-004-027 -000
R06319-006-005-000
R08200-003-007 -001
R08806-004-030-002
R08807-011-002-004
R088 10-006-013-000
R09005-022-006-000
R09005-023-006-000
R09006-0 16-0 12-000
R090 1 0-0 17 -001-022
R09200-00 1-020-000
R09205-009-006-000
R05000-003-122-022
TG9
Neukranz Donald W Joan $3,103,056
2608 N Lumina Avenue, Wrightsville Beach, NC
Commissioner Kopp voted in opposition
Morehead Robert P III Etal $826,051
95 S Lumina Avenue, Wrightsville Beach, NC
Commissioner Pritchett voted in opposition.
Shepard Mary Ann Trust $1,466,533
116 Waynick Boulevard, Wrightsville Beach, NC
Wright by the Sea LLC $1,347,433
617 S Lumina Avenue, Wrightsville Beach, NC
Helms Robert W Etal $936,620 $895,558 - Reduced value
726 S Lumina Avenue, Wrightsville Beach, NC by $20,000 forsmallerlot.*
*The Board directed staff to reduce other similar sized lots in this area by $20,000.
Holland H Gerald $417,547 $402,547 - Increased land
7411 Myrtle Grove Road, Wilmington, NC reduction on vacant land
Commissioner Pritchett voted in opposition. to 35% from 25% due to
its topography
$281,795
Owner
Assessed
Value
Greer Terry L Laura Cook
300 Peninsula Drive, Carolina Beach, NC
Fagan James Helen Rev Trust
114 Georgia Avenue, Carolina Beach, NC
$281,795
$355,222
$36,998
Greer Terry L Laura Cook
100 Teakwood Drive, Carolina Beach, NC
Niec Ricky A $302,216
702 Clarendon Avenue, Carolina Beach, NC
Lewis Dudley A Carrie C $227,360
604 Clarendon Avenue, Carolina Beach, NC
Norris Lorraine $374,330
509 Raleigh Avenue, Carolina Beach, NC
Rose Howard B Etal $221,375
600 S Carolina Beach Avenue, Carolina Beach, NC
Bell Ronald L Sandra T $441,708
336 Settlers Lane, Kure Beach, NC
Watkins Paul B Joanne $1,385,969
904 N Fort Fisher Boulevard, Kure Beach, NC
Bowlin Edgar C Jr Etal $378,960
636 Village Park Drive, Wilmington, NC
Affirmed
Value
$3,080,344 - Reduction
made by staff on building
$798,206 - Changed the
condition of unit to good
$1,408,047
$1,347,433
$346,247 - Changed the
condition of house to
average
$36,998
$292,316 - Increased land
reduction to 25% due to
drainage issues
$227 ,360
$374,330
$196,682
$441,708
$1,365,929 - Changed
effective age to 45
$378,960
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NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, FEBRUARY 08, 2008
Parcel ID
R05710-008-011-000
R05720-0 15-009-000
R05813-009-0 15-000
R06307-011-007-000
R06308-006-007 -000
R06315-002-004-000
R06315-004-028-00 1
R06318-005-0 1 0-000
R06318-005-0 12-000
R06318-005-0 14-000
R063 18-005-0 16-000
R09010-017-001-013
R06308-01O-016-003
DeSanto Martin J Vivian Liv Tr $383,264 $358,264 - Reduced lot
1953 Prestwick Lane, Wilmington, NC value to $125,000
*The Board directed staff to reduce other lots along Prestwick Lane from $150,000 to
$125,000. Commissioner Pritchett voted in opposition.
Winston Leo Mary Celeste $711,126
6 W Salisbury Street, Wrightsville Beach, NC
Shelby Fred L $1,321,206
9 Sandpiper Street, Wrightsville Beach, NC
Whitlock James Allan
121 S Channel Drive, Wrightsville Beach, NC
Koonce Mary Bellamy $902,218
7 E Charlotte Street, Wrightsville Beach, NC
Emerson Catherine A $2,075,265
426 Waynick Boulevard, Wrightsville Beach, NC
Commissioner Pritchett voted in opposition.
Sharrard William J Monieca T $1,347,433
619 S Lumina Avenue, Wrightsville Beach, NC
Priest Joseph G $1,002,663
301 Water Street, Wrightsville Beach, NC
Priest Joseph G
305 Water Street, Wrightsville Beach, NC
Priest Joseph G
309 Water Street, Wrightsville Beach, NC
Priest Joseph G
3 13 Water Street, W rightsville Beach, NC
Wallace Johnny L Phyllis C $221,375
600 S Carolina Beach Avenue, Carolina Beach, NC
Sims David Bryson Jr $846,327
8 E Atlanta Street, Wrightsville Beach, NC
Commissioner Pritchett voted in opposition.
Owner
Assessed
Value
$1,006,889
$983,625
$1,034,474
OLD BUSINESS (TABLED FROM MEETING OF JANUARY 30, 2008)
Parcel ID
R09005-0 I 8-002-000
R09209-0 12-009-000
Assessed
Owner Value
McDade Kenneth M Suzanne P $333,564
604 Atlanta Avenue, Carolina Beach, NC
Bowman Evelyn M $359,717
657 Settlers Lane, Kure Beach, NC
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BOOK 1
PAGE 462
Affirmed
Value
$549,343 - Reduction
made by staff for small lot
$1,297,638 - Reduction
made by staff on building
Rescheduled to
February 27, 2008
$846,272
$2,000,000 - Reduced
house value to $100,000
$1,347,433
$967,504 - Reduction
made by staff on building
$973,462 - Reduction
made by staff on building
$963,420 - Reduction
made by staff on building
$990,548 - Reduction
made by staff on building
$196,682 - Reduction
made by staff on unit
$820,937 - Reduced all
interior condo units by 3%
Affirmed
Value
$328,186 - The house was
remeasured; square foot-
age and building codes
were corrected
$339,426 - The house was
remeasured; square foot-
age and building codes
were corrected
TAX APPEALS WITHDRAWN
Assistant Tax Administrator Kelley reported that the following appellants have agreed to an adjusted
value and withdrawn their appeals. The Board affirmed the assessed values of the following:
17 G g .....1
NEW HANOVER COUNTY BOARD OF
EQUALIZATION AND REVIEW, FEBRUARY 08, 2008
Parcel ID
RO I 100-010-002-000
RO 1117 -004-001-000
ROl117-004-002-000
R044 I 4-00 1-020-000
R04416-004-021-000
R04418-00 1-028-000
R05407 -013-018-000
R056 I 2-004-0 I 6-000
R06700-005-134-000
R08506-005-006-000
R0881 0-003-020-0 15
R09010-017-001-021
R09013-017-002-000
R09017-009-011-000
R090 17 -009-012-000
R090 17 -010-009-000
R090 17 -022-020-000
R090 17 -022-021-000
R09205-007 -0 I 6-00 1
Owner
Assessed
Value
BOOK 1
PAGE 463
Affirmed
Value
$410,000
$295,000
$220,000
$323,776
$126,962
$468,463
$195,418
$852,52 I
$413,186
$180,000
$400,942
$196,682
$144,000
$144,000
$144,000
$144,000
$144,000
$144,000
$194,027
ADJOURNMENT
There being no further business, Vice-Chairman Greer recessed the 2007 Board of Equalization and
Review at 4:15 p.m. The meeting will convene February 20,2008 at 9:00 a.m.
EGS
JJB 2 LLC $410,000
5212 Castle Hayne Road, Castle Hayne, NC
Berman Properties LLC $295,000
5232 Castle Hayne Road, Castle Hayne, NC
JJB 1 LLC $220,000
5229 Castle Hayne Road, Castle Hayne, NC
Konar Christine $323,776
6505 Old Fort Road, Wilmington, NC
Lanier Tammy Grace $126,962
117 Sandybrook Road, Wilmington, NC
Roseman Mark S Gwen N $468,463
6301 Red Cedar Road, Wilmington, NC
Dixon Edith Renee $195,418
2016 Metts Avenue, Wilmington, NC
ELR Properties LLC $852,521
1534 Military Cutoff Road, Wilmington, NC
Rossman Gary R Etal $413,186
3715 Grantham Court, Wilmington, NC
Staropoli Dominick Marie $180,000
816 Berwyn Drive, Wilmington, NC
Scearce Jan F Denise M $400,942
o Saint Joseph Street, Carolina Beach, NC
Goldberg Joyce Henry $221,375
600 S Carolina Beach Avenue, Carolina Beach, NC
Wilmington Beach Investment Corp. $144,000
1405 Croaker Lane, Carolina Beach, NC
Wilmington Beach Investment Corp. $144,000
802 Texas Avenue, Carolina Beach, NC
Wilmington Beach Investment Corp. $144,000
800 Texas Avenue, Carolina Beach, NC
Wilmington Beach Investment Corp. $144,000
1521 Searay Lane, Carolina Beach, NC
Wilmington Beach Investment Corp. $144,000
801 Texas Avenue, Carolina Beach, NC
Wilmington Beach Investment Corp. $144,000
803 Texas Avenue, Carolina Beach, NC
Weber Debra S Kevin L $194,027
1701 BowfIn Lane, Kure Beach, NC
Respectfully submitted,
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Teresa P. Elmore
Deputy Clerk to the Board