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Home My WebLink AboutE&R2009-01-09 NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 9, 2009 PAGE 525 ASSEMBLY The 2008 New Hanover County Board of Equalization and Review met on Friday, January 9, 2009, 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 filed by property owners regarding their 2008 tax value assessments. Members present were: Vice-Chairman William A. Caster, Commissioner Jonathan Barfield, Jr., and Commissioner Jason R. Thompson. Chairman Robert G. Greer and Commissioner Ted Davis, Jr. were absent. Staff members present were: Tax Administrator Roger Kelley, Assistant Tax Administrator Jeff Niebauer, Appraisal Supervisor Henry J. Montgomery, Revaluation Coordinator Pete Richardson, and Deputy Clerk to the Board Teresa P. Elmore. Vice-Chairman Caster called the meeting to order. TAX APPEAL PRESENTATIONS The Board heard appeal presentations from the following individuals regarding the 2008 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 Boards decision in ten days. 1. Wilmington Police Recreation Association, represented by Lt. Matthew C. Hinson, property owner of 5.95 acres on Holly Shelter Road, Wilmington, NC; Parcel ID R00700-001-001-000 2. David Markillie, property owner of 4107 Hoggard Drive, Wilmington, NC; Parcel ID R05510- 007-007-000 3. Ann Cameron Shuman, property owner of 1212 W. Two Mile Circle, Wilmington, NC; Parcel ID R05019-010-004-000 4. Robert S. and Marlene A. Jiampetti, property owners of 3809 Ardley Court, Wilmington, NC; Parcel ID R06700-006-053-000 5. Earl M. Toppin, property owner of 304 Palmer Way, Wilmington, NC; Parcel ID R08410-001- 055-000 6. Carolyn S. Hulett, property owner of 256 Silver Sloop Way, Carolina Beach, NC; Parcel ID R08806-004-126-000 7. Kenneth Tilley, property owner of 404 Alabama Avenue, Units 1 and 2, Carolina Beach, NC; Parcel ID R09017-018-020-001 and R09017-018-020-002 Break: Vice-Chairman Caster called a break from 11:40 a.m. until 1:00 p.m. 8. Viola U. Cauley, property owner of 3609 Stumpy Court, Wilmington, NC; Parcel ID R03509- 002-014-000 9. John W. and Maria D. Sawyer, property owners of 8701 Lincolnshire Lane, Wilmington, NC; Parcel ID R03706-002-008-000 10. William and Dorothy B. Keplesky, property owners of 623 Tree Swallow Lane, Wilmington, NC; Parcel ID R04414-008-023-000 11. John Kurtz Klinefelter, Jr., property owner of 2010 Trinity Avenue, Wilmington, NC; Parcel ID R04518-001-006-000 NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 9, 2009 PAGE 526 12. Tom Warshauer with Elaine P. Warshauer, property owner of 30 W. Henderson Street, Wrightsville Beach, NC; Parcel ID R05720-021-002-000 13. Jerry M. Dockery, property owner of 309 N. Third Avenue, Kure Beach, NC; Parcel ID R09213- 002-011-000 14. Pete Richardson, speaking on behalf of Laraine Fraser, 708 N. Carolina Beach Avenue, Carolina Beach, NC; Parcel ID R08815-010-006-001 In deliberations after hearing the appeals, the Board affirmed the assessed values as follows: Assessed Affirmed Parcel ID Owner Value Value R00700-001-001-000 Wilm Police Recreation Assn $308,584 $308,584 0 Holly Shelter Rd Motion: Commissioner Thompson MOVED to grant a tax exempt status to the Wilmington Police Recreation Association, a 501(c)3 tax exempt organization, for a 5.95 acre tract of land on Holly Shelter Road. The MOTION failed for lack of a second. Motion: Vice-Chairman Caster MOVED, SECONDED by Commissioner Barfield, to uphold the Tax Administrators decision to deny the request by the Wilmington Police Recreation Association for a tax exemption on property on Holly Shelter Road. Upon vote, the MOTION CARRIED 2 to 1. Commissioner Thompson voted in opposition. R05019-010-004-000 Shuman Bruce A Ann Cameron $325,482 $324,274 1212 W Two Mile Cir Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to reduce the assessed value to $324,274, as recommended by the Tax Administrator based on a correction to the number of bathrooms on the property record card from 3 to 2 ½. Upon vote, the MOTION CARRIED 3 to 0. R05510-007-007-000 Markillie David B Etal $244,984 $205,000 4107 Hoggard Dr Motion: Commissioner Thompson MOVED, SECONDED by Commissioner Barfield, to reduce the assessed value to $205,000, based on the price per square foot of similar properties in the neighborhood. Upon vote, the MOTION CARRIED 3 to 0. R06700-006-053-000 Jiampetti Robert S Marlene A $387,377 $387,377 3809 Ardley Ct Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to uphold the assessed value of $387,377 instead of the recommended value change of $395,342. Upon vote, the MOTION CARRIED 3 to 0. NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 9, 2009 PAGE 527 R08410-001-055-000 Toppin Earl M Ida J $272,938 $273,118 304 Palmer Way Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to affirm the assessed value of $273,118 as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R08806-004-126-000 Hulett Carolyn S $428,513 $416,822 256 Silver Sloop Way Motion: Vice-Chairman Caster MOVED, SECONDED by Commissioner Thompson, to affirm the assessed value of $416,822 as recommended by the Tax Administrator based on a correction to the sketch plan. Upon vote, the MOTION CARRIED 3 to 0. R09017-018-020-001 Tilley Kenneth Cynthia $630,911 $525,000 404 Alabama Ave R09017-018-020-002 Tilley Kenneth Cynthia $625,866 $525,000 404 Alabama Ave Motion: Commissioner Barfield MOVED, SECONDED by Vice-Chairman Caster, to reduce the assessed value to $525,000 for each unit based on value of similar property at 1408 Bonita Avenue. Upon vote, the MOTION CARRIED 3 to 0. The Tax Appraiser had change the quality grade from A+ to A- which had reduced the assessed value to $536,463 for each unit. R03509-002-014-000 Cauley Viola U $154,526 $155,376 3609 Stumpy Ct Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to affirm the assessed value of $155,376 as corrected and recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R03706-002-008-000 Sawyer John W Maria D $611,010 $595,000 8701 Lincolnshire Ln Motion: Commissioner Thompson MOVED, SECONDED by Commissioner Barfield, to reduce the assessed value to $595,000 based on appreciation of the purchase price on the lot and the cost of construction in 2004. Upon vote, the MOTION CARRIED 3 to 0. R04414-008-023-000 Keplesky Dorothy B $403,565 $395,000 623 Tree Swallow Ln Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to reduce the assessed value to $395,000. Upon vote, the MOTION CARRIED 2 to 1. Commissioner Barfield voted in opposition. NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 9, 2009 PAGE 528 R04518-001-006-000 Klinefelter John K Jr $279,766 $261,974 2010 Trinity Ave Motion: Commissioner Thompson MOVED to reduce the assessed value to $261,000. Substitute Motion: Commissioner Barfield MOVED, SECONDED by Commissioner Thompson, to reduce the assessed value to $261,974. Upon vote, the MOTION CARRIED 3 TO 0. R05720-021-002-000 Warshauer Elaine P $1,011,552 Item Tabled 30 W Henderson St In discussion, staff reported that they had sufficient areas of concern on the fee appraisal submitted by DesChamps Appraisal Group. They questioned the reason for the date of the appraisal being July 1, 2006 instead of January 1, 2007, no scope of work defined in the appraisal, excessive adjustments given for 10 Lagoon Drive, land adjustments in the comparisons were low, 28 W. Henderson Street incorrectly listed property as a cottage instead of a condo unit, no feathering adjustments were given for the land, no time adjustments for any of the sales, and the quality grade and age for the properties appeared to be high. Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to uphold the assessed value of $992,124, as recommended by the Tax Administrator. Consensus : In further discussion, the Board agreed to table the appeal to allow staff to discuss the appraisal with Mr. DesChamps to determine the viability of the appraisal and report back to the Board on their conclusion. R08815-010-006-001 Fraser Laraine $366,538 $366,538 708 N Carolina Beach Ave Motion: Vice-Chairman Caster MOVED, SECONDED by Commissioner Thompson, to uphold the assessed value of $366,538, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R09213-002-011-000 Dockery Lucille Snow Etal $431,515 Item Tabled 309 N Third Ave In hearing from Mr. Dockery about the structural damage to the foundation of the house, Staff requested an on-site visit to inspect the house. Functional obsolescents were removed from the record card in 2001 after a report of a building permit was noted. AFFIRMATION OF VALUES Tax Administrator Kelley reported that no other appellants were present and requested the Board to affirm the values of the remaining appeals: Assessed Affirmed Parcel ID Owner Value Value R03518-014-002-000 McAllister Anita J $164,734 $164,734 4935 Pin Oak Dr NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 9, 2009 PAGE 529 R04415-008-005-000 Minneci John M Kelli K $486,957 $486,957 626 Timber Lake Ln R04417-007-040-000 Campbell Jeanne S $205,472 $205,472 311 Halyard Ct R08815-004-009-005 Gregory R Larry $484,533 $484,533 900 N Carolina Beach Ave R02611-005-010-000 Webb Randy C Sharon L $186,776 $186,776 3909 Claymore Dr R03500-005-340-000 Webb Randy Sharon T $188,991 $188,991 2508 White Rd R03506-002-005-000 Dougherty Linda G $137,643 $137,643 105 Rockwell Rd R05100-002-079-000 Baker Robert W Marilyn T $250,000 $250,000 1408 S Moorings Dr R08819-009-003-006 Fox Keith A $357,022 $357,022 612 N Carolina Beach Ave R09013-001-249-000 Roberson Douglas S Jr Georgia $441,102 $441,102 929 Searidge Ln R09018-012-002-129 Schwab Christopher Etux $412,426 $412,426 1615 S Lake Park Blv R09205-015-072-000 Holler Teresa A Christopher P $414,466 $414,466 774 Settlers Ln TAX APPEALS WITHDRAWN Tax Administrator Kelley reported that the following appellants have agreed to an adjusted value and withdrawn their appeals. Assessed Affirmed Parcel ID Owner Value Value R02900-003-465-000 Dorr John M Stephanie J $437,743 $437,743 726 Winery Way R04300-007-068-000 H&L Mag LLC $119,078 $119,078 6622 Gordon Rd R04300-007-069-000 H&L Mag LLC $119,078 $119,078 6622 Gordon Rd R04312-001-010-000 Avery Shawndria Marie $158,504 $158,504 7014 Daybreak Ln R04510-006-002-000 Poindexter Vernon Sandra Trust $39,000 $39,000 1716 Canady Rd R04510-006-002-001 Poindexter Rentals LLC $120,813 $120,813 1722 Canady Rd R04510-006-013-000 Poindexter Vernon C $260,041 $260,041 1716 Canady Rd R04510-006-017-000 Poindexter Vernon Sandra Trust $85,588 $85,588 1716 Canady Rd R04510-006-022-000 Poindexter Rentals LLC $181,761 $181,761 1712 Canady Rd NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 9, 2009 PAGE 530 R04510-006-023-000 Poindexter Rentals LLC $186,520 $186,520 1704 Canady Rd R04510-006-024-000 Poindexter Vernon Sandra Trust $285,000 $285,000 1708 Canady Rd R04512-002-012-000 Hargrove Wade H Sandra D $2,058,029 $2,058,029 20 Backfin Pt R04814-003-022-000 Fulton Julian Mary C $172,187 $172,187 1503 Rankin St R04815-014-001-000 Perhala Patricia L $143,167 $143,167 2202 Princess Place Dr R04819-016-010-000 Alexander Charles F Vicki D $421,437 $421,437 2105 Grady Ave R04910-005-009-000 McFadden Edna G $150,064 $150,064 4216 Fairlawn Dr R05407-022-006-000 Swart Michael J $274,602 $274,602 2031 Wrightsville Ave R05407-037-006-000 Baldwin Thomas S Jr Laurie B $340,000 $340,000 2212 Gibson Ave R05410-008-023-000 Piper William Todd $22,780 $22,780 608 13th Street R05411-001-002-000 Harrington George W Joann G $261,085 $261,085 613 S 16th St R05713-002-008-001 Lumina Station II LLC $534,431 $534,431 1904 Eastwood Rd R05713-002-008-002 Lumina Station II LLC $347,634 $347,634 1904 Eastwood Rd R05713-002-008-003 Lumina Station II LLC $371,142 $371,142 1904 Eastwood Rd R05713-002-008-004 Lumina Station II LLC $595,995 $595,995 1904 Eastwood Rd R05713-002-008-005 Lumina Station II LLC $264,909 $264,909 1904 Eastwood Rd R05713-002-008-006 Lumina Station II LLC $318,230 $318,230 1904 Eastwood Rd R05713-002-008-007 Lumina Station II LLC $318,230 $318,230 1908 Eastwood Rd R05713-002-008-008 Lumina Station II LLC $318,230 $318,230 1908 Eastwood Rd R05713-002-008-009 Lumina Station II LLC $318,230 $318,230 1908 Eastwood Rd R05713-002-008-010 Lumina Station II LLC $264,909 $264,909 1908 Eastwood Rd R05713-002-008-012 Lumina Station II LLC $592,173 $592,173 1908 Eastwood Rd R05713-002-008-013 Lumina Station II LLC $318,230 $318,230 1908 Eastwood Rd R05713-002-008-014 Lumina Station II LLC $294,788 $294,788 1908 Eastwood Rd NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 9, 2009 PAGE 531 R05720-021-028-000 House Stanley G Rev Liv Trust $993,622 $993,622 25 W Greensboro St R06012-007-007-000 Gwathmey Frank W $734,492 $734,492 2110 S Canterbury Rd R06013-016-110-000 Diaz Luis Anabela $160,729 $160,729 2349 Jefferson St R06209-007-014-000 Ridout Joseph Brock Sarah C $45,000 $45,000 425 Sharon Dr R06609-009-024-000 McKitrick Rojas Kristin Gerald $316,506 $316,506 305 Haig Pl R06714-004-047-000 Durham James F Rebecca C $468,585 $468,585 6900 Finian Dr R07800-006-240-000 Clint Hines Custom Built Homes $406,056 $406,056 323 Ashworth Manor Ct R08506-002-011-000 Hines Clinton L Karen L $438,530 $438,530 8119 Mainsail Ln R08813-002-003-000 Ocean Heights Properties LLC $200,000 $200,000 810 Blanche Ave R08813-002-003-002 Ocean Heights Properties LLC $206,786 $206,786 812 Blanche Ave R08813-002-004-000 Ocean Heights Properties LLC $0 $0 802 Blanche Ave R08813-002-004-002 Ocean Heights Properties LLC $200,000 $200,000 806 Blanche Ave R08813-002-005-000 Ocean Heights Properties LLC $200,000 $200,000 702 Elton Ave R08813-002-011-002 OHP 2 LLC $227,515 $227,515 804 Blanche Ave R08813-006-001-000 Ocean Heights Properties LLC $394,613 $394,613 701 Elton Ave R08813-006-002-000 Ocean Heights Properties LLC $160,000 $160,000 703 Elton Ave R08813-006-003-000 Ocean Heights Properties LLC $160,000 $160,000 703 Elton Ave R09005-023-010-000 Gilbert Alan B Jennifer J $479,298 $479,298 601 Atlanta Ave R09006-002-007-001 203 Lake Park LLC $55,900 $55,900 203 N Lake Park Blv R09200-001-189-000 Barnes David A Jennifer E $755,882 $755,882 278 Seawatch Way R09213-014-001-000 Seven Seas Inn LLC $3,811,673 $3,811,673 130 N Fort Fisher Blv R09217-022-020-000 Burris Loyd R Martha $152,305 $152,305 406 S Third Ave Motion : Vice-Chairman Caster MOVED, SECONDED by Commissioner Thompson, to affirm the assessed values of the appeals listed as withdrawn or agreed upon by the appellants. The motion was further amended to affirm the assessed value of those appellants who were scheduled and failed to appear NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 9, 2009 PAGE 532 before the Board. Upon vote, the MOTION CARRIED 3 to 0. OLD BUSINESS Tax Appraiser Richardson reported that at the November 21, 2008 meeting, the Board had instructed staff to request Steven Daniels, property owner of 229 Sealane Way, Kure Beach, NC (Parcel ID R09205-022-027-000), to provide a home inspection report of deficiencies as well as a record of when repairs were completed to determine if further reduction in value was warranted. Chairman Greer, Vice- Chairman Caster, and former Commissioner Kopp were present at the meeting. Mr. Richardson asked if the Board would hear further update on the appeal. Vice Chairman Caster determined that the item should be considered at the next meeting when Chairman Greer and he would be in attendance since they heard the case initially. ADJOURNMENT As there were no further appeals to consider, Vice-Chairman Caster called for a recess of the 2008 Board of Equalization and Review. Motion : Commissioner Thompson MOVED, SECONDED by Commissioner Barfield, to recess the meeting. Upon vote, the MOTION CARRIED 3 to 0. Vice-Chairman Caster recessed the meeting at 3:50 p.m. The meeting will reconvene January 23, 2009. Respectfully submitted, Teresa P. Elmore Deputy Clerk to the Board