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Home My WebLink AboutE&R 2008-03-27 I I I -., NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, MARCH 27, 2008 BOOK 1 PAGE 485 ASSEMBLY The 2007 New Hanover County Board of Equalization and Review met on Thursday, March 27, 2008, at 9:00 a.m. in Conference Room 601 of the 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. Members present were Vice-Chairman Robert G. Greer (morning session only), Commissioner Ted Davis, Jr. (afternoon session only), Commissioner William A. Kopp, and Commissioner Nancy H. Pritchett. Chairman William A. Caster was 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. CONSIDERATION OF ORDER FOR WAIVER OF INTEREST Assistant Tax Administrator Kelley reported that the Tax Office has made some changes to the 2007 tax assessments for taxpayers who have paid their original tax bills by the January 8, 2008 deadline. However, the County's system will automatically charge interest on any supplemental billing. He requested the Board to direct Staff not to charge or collect interest for increases in value of the 2007 tax assessments when taxpayers have paid their original bills on or before January 8, 2008. Motion: Commissioner Kopp MOVED, SECONDED by Commissioner Pritchett, to adopt the order providing the waiver of interest on supplemental tax bills for increases in value of the 2007 tax assessments. Upon vote, the MOTION CARRIED 3 TO O. A copy of the order is hereby incorporated as a part of the minutes and is contained in Exhibit Book XXXI, Page 7.1. TAX APPEAL PRESENTATIONS The Board heard appeal presentations from the following individuals regarding the 2007 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. 1. Richard H. and Nancy J. Schein, property owners of 715 Everetts Creek Drive, Wilmington, NC, Parcel ID R03713-003-009-000 2. Chris Bailey of Bailey and Associates Inc., property owner of 201 Summer Rest Road, Wilmington, NC; Parcel ID R05714-002-004-000 3. Sandra Overbeck, property owner of 2 Marina Street, Wrightsville Beach, NC; Parcel ID R05714-006-002-000 4. Carol Gay Rogers, property owner of 802 and 1012 Piner Road, Wilmington, NC; Parcel ID R07600-004-018-000 and R07600-004-005-001 5. Billy H. King, current property owner of 225 and 227 Florida Avenue, Carolina Beach, NC; Parcel ID R08807-008-010-001 and R08807-008-011-000 1799 ~ NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, MARCH 27, 2008 BOOK 1 PAGE 486 6. Bill Hanson, representing his mother Ruth A. Pond, property owner of 500 N. Eighth Street, Carolina Beach, NC; Parcel ID R08817-004-005-000 7. David Garces, representing Rowlings Real Estate Trust, property owner of222 N. Carolina Beach A venue, Carolina Beach, NC; Parcel ID R09006-006-006-069 8. Shirley E. Fraley, property owner of 407 North Carolina Avenue, Carolina Beach, NC; Parcel ID R090 13-0 1 0-00 1-000 9. Nelson S. and Lisa H. Fraley, property owners of 405 North Carolina Avenue, Carolina Beach, NC; Parcel ID R09013-010-010-000 OLD BUSINESS (TABLED FROM MEETING OF MARCH 7, 2008) Parcel ID Owner Assessed Value Affirmed Value R06617-007-002-000 EscobarJohn D Norma 0 321,476 327,953 3803 Providence Court, Wilmington, NC Upon review of the property, Staffre-measured the house and corrected the assessed value. R08819-003-014-003 Roberti Samuel 341,537 341,537 61 I N Carolina Beach Avenue, Carolina Beach, NC R08819-003-014-004 Roberti Samuel 341,537 341,537 611 N Carolina Beach Avenue, Carolina Beach, NC Upon review of parking availability for the condo units, the Board voted to afftrm the current values. Vice- Chairman Greer voted in opposition. Break: Vice-Chairman Greer called a break at 12:35 p.m. Consensus: In the absence of Chairman Caster and Vice-Chairman Greer, the Board agreed that Commissioner Davis would preside over the afternoon session as Chairman. Commissioner Davis called the meeting back to order at 1 :00 p.m. 10. Erik K. Snyder, property owner of 120 Hooker Road, Wilmington, NC; Parcel ID R05615-001- 001-000 11. Sam and True Applegate, representing Gregory Nathaniel A. Etal, property owner of 331 S. Lumina Avenue, Wrightsville Beach, NC; Parcel ID R06311-003-002-000 12. Helen R. Vaughan, property owner of 1416 N Carolina Beach Avenue, Carolina Beach, NC; Parcel ID R08811-0l4-002-000 13. John G. and Margauerite Alphin, and son Gilbert Alphin, representing Alphin Cheek Mfg. Company, property owner of 318 N. Fort Fisher Boulevard and 317 Atlantic Avenue, Kure Beach, NC; Parcel ID ROn 13-004-007 -000 and R09213-004-0 17 -000 14. Jay Vail, representing his sister Mary L. Vail, property owner of 513 S. Fort Fisher Boulevard, Kure Beach, NC; Parcel ID R09405-006-004-000 15. Steve Earles, property owner of 717 S. Fort Fisher Boulevard, Kure Beach, NC; Parcel ID R09405-0 11-005-00 1 16. Scott Jones, RPHD Holdings LLC, property owner of 1407 Bowfin Lane, Kure Beach, NC; Parcel ID R090 18-006-003-000 In deliberations after the hearing of the appeals, the Board affirmed the assessed values as follows: Egg -., NEW HANOVER COUNTY BOARD OF BOOK 1 I EQUALIZATION AND REVIEW, MARCH 27, 2008 PAGE 487 Assessed Affirmed Parcel ID Owner Value Value R03713-003-009-000 Schein Richard H Nancy J $423,113 $423,113 715 Everetts Creek Drive, Wilmington, NC R03718-007-033-000 Mills John W Eve P $353,473 $299,487 - Staff made 138 Spring Creek Lane, Wilmington, NC corrections to record card R05714-002-004-000 Bailey & Associates Inc $1,779,064 $1,779,064 201 Summer Rest Road, Wilmington, NC R057 14-006-002-000 Overbeck Sandra Etal $1,786,947 $1,786,947 2 Marina Street, Wrightsville Beach, NC R06505-00 1-009-000 Conklin Amy Melton William H $261,262 $243,298 - Staff made 2713 Worth Drive, Wilmington, NC corrections to CDU R07 600-004-005-001 Rogers Carol Gay Etal $112,455 $112,455 1012 Piner Road, Wilmington, NC R07 600-004-018-000 Rogers Carol Gay Etal $286,211 $266,21 I - Reduced land 802 Piner Road, Wilmington, NC value by $20,000 R07717 -001-001-000 McGee Kenneth J Et Ux $75,250 $75,250 5515 Peden Point Road, Wilmington, NC R08807-008-010-001 Peschau Naomi M $1,010,730 $1,008,000 - Reduced 225 Florida A venue, Carolina Beach, NC value of bulkhead to $0 R08807-008-011-000 Peschau Naomi M $604,800 $604,800 227 Florida Avenue, Carolina Beach, NC I R088 I 1-002-008-000 Johnson Jerry B Diane R $986,881 $986,881 1119 Canal Drive, Carolina Beach, NC R088 17-004-005-000 Pond Ruth A $215,042 $215,042 500 N Eighth Street, Carolina Beach, NC R09006-006-006-041 Royal Jennifer L $230,299 $230,299 222 N Carolina Beach A venue, Carolina Beach, NC R09006-006-006-069 Garces/Rowlings Real Est Trust $317,490 $317,490 222 N Carolina Beach A venue, Carolina Beach, NC R090 I 4-0 16-005-002 Graham J eri I $494,392 $457,369 1306 Snapper Lane, Carolina Beach, NC R09206-00 1-0 14-000 Hyatt Thomas Edwin Jr Anne P $897,127 $830,247 - Staff reduced 1106 N Fort Fisher Boulevard, Kure Beach, NC land value R03 713-004-0 I 8-000 Taylor Anna MEtal $330,228 $330,228 702 Everetts Creek Drive, Wilmington, NC R04 100-004-010-000 Morehead Marketplace Ltd Ptrp $5,816,600 Rescheduled Castle Hayne Road, Wilmington, NC R04 I 14-001-002-000 Morehead Marketplace Ltd Ptnrp $206,657 Rescheduled 1618 Castle Hayne Road, Wilmington, NC R051 1 1-013-002-000 Boon Harry M Living Trust $325,000 Rescheduled 727 Autumn Crest Place, Wilmington, NC R05615-00 1-00 1-000 Snyder Erik K $355,758 $304,758 - Staff reduced 120 Hooker Road, Wilmington, NC land value R05809-004-032-000 Lindsay Betty H $895,976 $895,976 2305 N Lumina Avenue Ext., Wrightsville Beach, BC R063 00-00 1-023-000 Sprunt Walter PIllEt Al $5,101 $3,501 - Staff reduced 117 Windlass Drive, Wilmington, NC land value I R06311-003-002-000 Gregory Nathaniel A Etal $922,367 $873,226 - Staff reduced 331 S Lumina Avenue, Wrightsville Beach, NC building value R06520-007-063-000 Simmons Karen L $245,452 $245,452 1 182 Brougham Drive, Wilmington, NC 8PS ~ NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, MARCH 27, 2008 Parcel ID R08811-014-002-000 R09006-04 3-002-001 R090 I 0-023-006-000 R090 I 0-035-003-000 R090 13-0 1 0-00 1-000 R090 13-0 1 0-0 1 0-000 R09206-00 I -009-000 R09213-004-007 -000 R092 I 3-004-0 I 7 -000 R09405-006-004-000 R09405-011-005-001 R090 18-006-003-000 Owner Assessed Value BOOK 1 PAGE 488 ~ Vaughan Helen R $921,016 1416 N Carolina Beach Avenue, Carolina Beach, NC Findley Joseph G Nancy $409,972 403 S Fourth Street, Carolina Beach, NC Sell Maxine $166, I 03 308 Sumter Avenue, Wilmington, NC Garrity Bertha Ann Rev Trust $320,035 21 I GreenvilIe Avenue, Carolina Beach, NC Fraley Delmer L Jr Shirley E $4 I 0,256 407 North Carolina Avenue, Carolina Beach, NC Fraley Nelson S Lisa H $359,242 405 North Carolina Avenue, Carolina Beach, NC McGee Jack D Nancy B $1,263,947 1104 N Fort Fisher Boulevard, Kure Beach, NC Alphin Cheek Mfg Co $747,702 318 N Fort Fisher Boulevard, Kure Beach, NC Alphin Cheek Mfg Co $ I ,050,000 317 Atlantic Avenue, Kure Beach, NC Vail Mary L $1,344,603 513 S Fort Fisher Boulevard, Kure Beach, NC Earles Steve $1,225,713 7 I 7 S Fort Fisher Boulevard, Kure Beach, NC RPHD Holdings LLC $348,834 1407 BowfIn Lane, Kure Beach, NC Affirmed Value $870,707 - Staff corrected lot size $414,436 - Staff corrected building value $140,728 - Staff corrected building value Rescheduled $386,184 $324,048 $587,642 - Staff corrected land value $667,000 - Staff applied market adjustment $945,000 - Staff reduced land value $1,160,328 - Staff reduced land value $1,137,000 - Staff made market adjustment $313,950 - Reduced value by 10% functional obsolescence 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: Assessed Affirmed Parcel ID Owner Value Value R04200-002-008-004 Culp David H Yvonne D $128,152 $128,152 4340 Deer Creek Lane, Wilmington, NC R04200-002-008-009 Culp David H Yvonne D $137,221 $137,221 4330 Deer Creek Lane, Wilmington, NC R04419-00 1-0 I 6-000 Gaskins Gerald G Sybil H $784,307 $784,307 6401 Providence Point Road, Wilmington, NC R04505-008-0 18-000 West E Ralph $163,263 $163,263 7422 Dunbar Road, Wilmington, NC R04506-003-0 11-000 Perez Carlos A Sharon B Etal $169,949 $169,949 804 Santa Maria Avenue, Wilmington, NC R05407 -023-021-000 Armstrong Kim $215,000 $215,000 2105 Gibson Avenue, Wilmington, NC R06315-003-002-000 Upson Family Beach Properties $1,957,236 $1,957,236 413 S Lumina Avenue, WrightsvilIe Beach, NC R08807-016-016-004 Phelps Betty Jo $398,814 $398,814 1711 N Carolina Beach A venue, Carolina Beach, NC LPS I I I NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, MARCH 27, 2008 Parcel ill R08815-001-004-000 R08815-00 I -004-000 R09006-026-0 I 9-000 R090 1 0-002-002-004 R09213-004-003-000 Owner Assessed Value Affirmed Value .., BOOK 1 PAGE 489 ADJOURNMENT There being no further business, Commissioner Davis, as Acting Chairman, recessed the 2007 Board of Equalization and Review at 4: 18 p.m. The meeting will convene April 4, 2008 at 9:00 a.m. Johnson Jerry B Diane R $944,093 1 I 19 Canal Drive, Carolina Beach, NC Perotti Camille C $30,500 1007 Canal Drive, Carolina Beach, NC Naylor Richard L Sandra C $233,628 311 Cape Fear Boulevard, Carolina Beach, NC Holbrook Heather D $275,000 306 N Lake Park Boulevard, Carolina Beach, NC McLaurin Susan McCormick $600,000 334 N Fort Fisher Boulevard, Kure Beach, NC $944,093 $30,500 $233,628 $275,000 $600,000 Respectfully submitted, ~p~ Teresa P. Elmore Deputy Clerk to the Board 09S ~