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HomeMy WebLinkAboutE&R2009-01-23NEW HANOVER COUNTY BOARD OF BOOK I EQUALIZATION AND REVIEW, JANUARY 23, 2009 PAGE 533 ASSEMBLY The 2008 New Hanover County Board of Equalization and Review met on Friday, January 23, 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: Chairman Robert G. Greer, Vice-Chairman William A. Caster, and Commissioner Jason Thompson. Commissioner Jonathan Barfield, Jr. and Commissioner Ted Davis, Jr. were absent. Staff members present were: Assistant Tax Administrator Jeff Niebauer, Appraisal Supervisor Henry J. Montgomery, Revaluation Coordinator Pete Richardson, and Deputy Clerk to the Board Teresa P. Elmore. Chairman Greer 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 Board's decision in ten days. Lawrence and Barbara Graham, property owners of 8728 Fazio Drive, Wilmington, NC; Parcel ID R03707-002-019-000 Melinda M. Chipley, property owner of 304 N. Channel Drive, Wrightsville Beach, NC; Parcel ID R05720-006-004-000 Pete Richardson, speaking on behalf of J. Elwood Walker, property owner of 6 North Ridge Road, Wrightsville Beach, NC; Parcel ID R05809-002-046-000 W. Martin Willard, property owner of 7 Island Drive, Wrightsville Beach, NC; Parcel ID R06307-002-002-000 Joseph G. Priest, property owner of 301, 305, 309, and 313 Water Street, Wrightsville Beach, NC; Parcel ID R06318-005-010-000, R06318-005-012-000, R06318-005-014-000, and R06318-005- 016-000 Candace Clark, property owner of 225 and 229 Atlantic Avenue, Kure Beach, NC; Parcel ID R09213-005-018-000, and R09213-005-019-000 William Rhett Taber, property owner of 1941 Allens Lane, Wilmington, NC; Parcel ID R05713- 002-012-000 Break: Chairman Greer called a break from 12:05 p.m. until 1:00 p.m. 8. Elizabeth Soisson, property owner of 507 Harnett Street, Wilmington, NC; Parcel ID R04809- 032-010-000 9. James L. and Janie F. Williams, property owners of 7246 Wrightsville Avenue, Units 104 and 113, Wilmington, NC, and 1615 S. Lake Park Boulevard, Carolina Beach, NC; Parcel ID R05714-008-004-006, R05714-008-004-031, and R09018-012-002-037 respectively 10. Pete Richardson, speaking on behalf of Arthur M. Webster, property owner of 301 Atlantic Avenue, Kure Beach, NC; Parcel ID R09213-004-012-000 NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, JANUARY 23, 2009 BOOK I PAGE 534 11. Pete Richardson, speaking on behalf of Helen K. Peterson Life Estate, property owner of 213 Atlantic Avenue, Kure Beach, NC; Parcel ID R09213-005-015-000 In deliberations after hearing the appeals, the Board affirmed the assessed values as follows: Assessed Affirmed Parcel ID Owner Value Value R03707-002-019-000 Graham Lawrence Barbara $639,353 $605,000 8728 Fazio Dr Motion: Commissioner Thompson MOVED, SECONDED by Chairman Greer, to reduce the value by another 5.5% due to the noise from an industrial fan located next to the property on the golf course. Upon vote, the MOTION CARRIED 3 to 0. R05720-006-004-000 Chipley Paul S Melinda M 304 N Channel Dr $2,220,754 $2,220,754 Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to uphold the assessed value of $2,220,754, instead of accepting an adjustment by staff for the quality grade change to B+. Upon vote, the MOTION CARRIED 3 to 0. R05809-002-046-000 Walker J Elwood $1,526,521 $1,526,521 6 North Ridge Rd Consensus: The Board agreed to postpone the appeal until the last available hearing date due to Mr. Walker being away on vacation. R06307-002-002-000 Willard W Martin Amanda Misner $887,959 $837,959 7 Island Dr Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to reduce the land value from $800,000 to $750,000, based on the commercial encroachment of the adjacent property to the rear of the property. Upon vote, the MOTION CARRIED 3 to 0. R06318-005-010-000 Priest Joseph G $967,504 $907,504 301 Water St Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to reduce the land value from $900,000 to $840,000, based on the sales comparisons presented by Mr. Priest. Upon vote, the MOTION CARRIED 3 to 0. R06318-005-012-000 Priest Joseph G 305 Water St $973,462 $913,462 Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to reduce the land value from $900,000 to $840,000, based on the sales comparisons presented by Mr. Priest. Upon vote, the MOTION CARRIED 3 to 0. NEW HANOVER COUNTY BOARD OF BOOK I EQUALIZATION AND REVIEW, JANUARY 23, 2009 PAGE 535 R06318-005-014-000 Priest Joseph G $963,420 $903,420 309 Water St Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to reduce the land value from $900,000 to $840,000, based on the sales comparisons presented by Mr. Priest. Upon vote, the MOTION CARRIED 3 to 0. R06318-005-016-000 Priest Joseph G $990,548 $930,548 313 Water St Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to reduce the land value from $900,000 to $840,000, based on the sales comparisons presented by Mr. Priest. Upon vote, the MOTION CARRIED 3 to 0. R09213-005-018-000 Clark Candace $1,022,000 $1,004,225 225 Atlantic Ave Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to uphold the assessed value of $1,004,225, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R09213-005-019-000 Clark Candace $1,046,340 $1,046,340 229 Atlantic Ave Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to uphold the assessed value of $1,046,340, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R04809-032-010-000 Soisson Elizabeth $69,880 $61,012 507 Harnett St Motion: Vice-Chairman Caster MOVED, SECONDED by Chairman Greer, to affirm the assessed value of $61,012, as corrected and recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R05714-008-004-006 Williams James L Janie F $147,972 $147,972 7246 Wrightsville Ave Motion: Vice-Chairman Caster MOVED, SECONDED by Commissioner Thompson, to uphold the assessed value of $147,972, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R05714-008-004-031 Williams James L Janie F $213,558 $213,558 7246 Wrightsville Ave Motion: Vice-Chairman Caster MOVED, SECONDED by Commissioner Thompson, to uphold the assessed value of $213,558, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. NEW HANOVER COUNTY BOARD OF BOOK I EQUALIZATION AND REVIEW, JANUARY 23, 2009 PAGE 536 R09018-012-002-037 Williams James L Janie F $301,374 $301,374 1615 S Lake Park Blv Motion: Vice-Chairman Caster MOVED, SECONDED by Commissioner Thompson, to uphold the assessed value of $301,374, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R09213-004-012-000 Webster Arthur M $1,161,772 $1,056,772 301 Atlantic Ave Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to uphold the assessed value to $1,056,772, as corrected and recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R09213-005-015-000 Peterson Helen K Life Estate $1,156,962 $1,035,794 213 Atlantic Ave Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to uphold the assessed value to $1,035,794, as corrected and recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R05713-002-012-000 Taber William Rhett $180,000 $180,000 1941 Allens Ln Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to reduce the land value from $180,000 to $110,000, based on property values and sales comparisons presented by Mr. Tabor for the adjoining properties and the designated wetland area in the rear of the property. Upon vote, the MOTION CARRIED 3 to 0. Due to Mr. Tabor's filing the appeal after the deadline, the assessed value cannot be changed for 2008, but will be in effect for 2009. AFFIRMATION OF VALUES Assistant Tax Administrator Niebauer reported that no other appellants were present and requested the Board to affirm the values of the remaining appeals. Motion: Vice-Chairman Caster MOVED, SECONDED by Commissioner Thompson, to affirm the assessed values of those appellants who were scheduled to make their appeals and failed to appear before the Board. Upon vote, the MOTION CARRIED 3 to 0. Assessed Affirmed Parcel ID Owner Value Value R05407-034-015-000 Satrazemis Michael $118,410 $118,410 505 Glasgow Ave R05413-022-015-000 Satrazemis Michael $86,903 $86,903 1116 S 7th St NEW HANOVER COUNTY BOARD OF EQUALIZATION AND REVIEW, JANUARY 23, 2009 BOOK I PAGE 537 R08807-007-025-000 Warren Suzette Marie $364,023 $364,023 216 Florida Ave R08815-011-004-000 Griffin John D Lenita D $492,071 $492,071 712 Canal Dr R04512-001-012-000 McLaughlin Teresa E $2,066,086 $2,066,086 28 Sandy Pt R05715-002-005-000 McAdams Larry W Mary I $2,670,944 $2,683,745 76 Pelican Dr R06308-017-008-000 Moore Robert Blair $3,092,871 $2,318,828 14 Channel Ave R09017-001-002-000 Morrow Heirs Property LLC $234,600 $234,600 404 Ocean Blv R09018-003-001-001 BRC Kure Beach LLC $424,110 $403,740 1309 Bowfin Ln R09405-007-015-000 Brennan Patrick T Mary M $1,124,320 $1,125,776 621 S Fort Fisher Blv R04512-002-012-000 Hargrove Wade H $2,085,296 $2,058,029 20 Backfin Pt OLD BUSINESS Tax Appraiser Richardson reported the following pending appeals were being presented for updates: Assessed Affirmed Parcel ID Owner Value Value R05720-021-002-000 Warshauer Elaine P $1,011,552 $992,124 30 W Henderson St At the January 9, 2009 meeting, the Board voted to table the appeal and instructed staff to question Mr. DesChamps about his fee appraisal. Staff discussed the fee appraisal with Mr. DesChamps, but they continued to disagree with his findings as Mr. DesChamps did not consider any time adjustments in his opinion of value. Motion: Vice-Chairman Caster MOVED, SECONDED by Commissioner Thompson, to affirm the assessed value of $992,124, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R09213-002-011-000 Dockery Lucille Snow Etal $431,515 $377,636 309 N Third Ave At the January 9, 2009 meeting, the appeal was tabled to have staff inspect Mr. Dockery's foundation for structural damage. The appraiser found structural damage and applied a 25% functional obsolescence to the value of the house. Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to reduce the assessed value to $377,636, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. NEW HANOVER COUNTY BOARD OF BOOK I EQUALIZATION AND REVIEW, JANUARY 23, 2009 PAGE 538 R09205-022-027-000 Daniels Steven Kristen $498,420 $493,556 229 Sealane Way At the November 21, 2008 meeting, the Board instructed staff to request a copy of the home inspection report showing deficiencies as well as payment receipts for repairs to determine if further reduction in value was warranted. The owner submitted common maintenance and repairs records which would be normal for beach rental property. Motion: Vice-Chairman Caster MOVED, SECONDED by Chairman Greer, to affirm the assessed value of $493,556, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. TAX APPEALS WITHDRAWN Assistant Tax Administrator Niebauer reported that the following appellants have agreed to an adjusted value and withdrawn their appeals. Motion: Commissioner Thompson MOVED, SECONDED by Vice-Chairman Caster, to affirm the assessed values of the appeals listed as withdrawn or agreed upon by the appellants. Upon vote, the MOTION CARRIED 3 to 0. Parcel ID Owner R03200-001-012-000 Old MBC Office LLC 3705 N 421 Hwy R03200-001-026-000 Old MBC Office LLC 3701 N 421 Hwy R04720-007-023-048 Lisewski E E Jr G M Rev Liv Tr 106 N Water St R04720-010-010-012 Cline Charming H 21 N Front St R04805-001-002-065 Harnetts Landing LLC 1701 Jel Wade Dr R04805-001-002-066 Harnetts Landing LLC 1701 Jel Wade Dr R04817-010-026-000 Johnson Naomi Ruth Etal 824 Grace St R04817-014-004-001 Jordan C L Trustee N 4th St R05000-003-015-000 Mayfaire Spe B LLC 0 Destiny Way R05000-003-016-000 Mayfaire Spe B LLC 0 Destiny Way R05000-003-017-000 Mayfaire Spe B LLC 6807 Destiny Way R05013-008-081-000 Kohls Department Stores Inc 228 Old Eastwood Rd R05116-004-029-000 Nixon Christopher T Kathryn F 1023 Ocean Ridge Dr Assessed Affirmed Value Value $188,010 $188,010 $456,671 $456,671 $33,647 $33,647 $249,081 $249,081 $84,645 $84,645 $84,645 $84,645 $107,813 $107,813 $69,482 $69,482 $10,110,340 $10,110,340 $3,193,390 $3,179,361 $7,217,186 $3,237,333 $3,193,390 $3,179,361 $7,217,186 $3,237,333 NEW HANOVER COUNTY BOARD OF BOOK I EQUALIZATION AND REVIEW, JANUARY 23, 2009 PAGE 539 R05407-007-005-000 Monteath Alan W Stephanie $277,757 $277,757 1927 Wrightsville Ave R05416-013-008-000 Coffey Eric J Ellen S $505,640 $505,640 1610 Country Club Road R05520-008-069-000 Houck George K Marie $233,488 $233,488 5028 Heide Dr R05610-007-064-000 Lees Family Trust $460,448 $460,448 624 Woodland Forest Ct R06100-001-173-000 Capra Nicholas P Lark $344,649 $344,649 5001 Gorham Ave R06120-007-034-000 Gandee Jones Carol S Revocable $50,000 $50,000 112 Capps Ct R06616-001-019-000 Witherspoon Michael B Patricia $203,853 $203,853 309 N Colony Cir R06619-013-005-000 Murray Scott P Sharon $276,853 $276,853 302 Suffolk Ln R06700-006-021-000 Iyer Viswanathan Rema $336,560 $336,560 3851 Daphine Dr R06706-002-003-000 Nobel Loretta S $568,953 $568,953 421 W Blackbeard Rd R06714-003-011-000 Capra Nicholas P Lark C $513,130 $513,130 7501 Jonquil Ct R07100-002-007-000 Riggs Ruby I Life Estate $228,241 $228,241 1317 Riggs Trl R07113-002-001-000 Riggs Donald U Donna P $347,708 $347,708 4802 Carolina Beach Rd R07619-002-011-001 Pfaff Harry A Jr Eleanor $15,000 $15,000 5904 Wishing Well Ln R08209-003-010-000 Barr Henry L Mary A $281,421 $281,421 7513 Champlain Dr R08519-002-048-000 Oceana Marina Association Inc $90,238 $90,238 444 Oceana Way R09005-023-010-000 Gilbert Alan B. Jennifer J $479,298 $479,298 601 Atlanta Ave R09217-025-002-000 Benton Larry G Nancy D $270,000 $270,000 502 S Fourth Ave TAX APPEALS WITH VERBAL AGREEMENTS Assistant Tax Administrator Niebauer reported that the following appellants have accepted the assessed value or withdrawn appeals through conversations with the Tax Appraisers; however, no written confirmation has been received. Motion: Vice-Chairman Caster MOVED, SECONDED by Commissioner Thompson, to affirm the assessed values of the appeals listed as reaching a verbal agreement. Upon vote, the MOTION CARRIED 3 to 0. NEW HANOVER COUNTY BOARD OF BOOK I EQUALIZATION AND REVIEW, JANUARY 23, 2009 PAGE 540 Assessed Affirmed R03300-001-059-000 Ennis Edwin I Jr $1,328,804 $1,328,804 2539 Castle Hayne Rd R04507-001-018-000 Elmquist Mark Allen $416,140 $416,140 827 Wild Cherry Ln R04813-001-007-004 Banjak Marc A Sarah A $26,950 $26,950 801 N 4th St R04813-001-007-017 Banjak Marc A Sarah A $950 $950 801 N 4th St R04813-001-007-046 Banjak Marc A Sarah A $394,488 $394,488 801 N 4th St R04813-023-029-000 Edwards Robert A $115,503 $115,503 816 Campbell St R04817-014-004-011 Toconis Development Group Inc $69,482 $69,482 206 N 4th St R04817-014-004-012 Toconis Development Group Inc $69,482 $69,482 206 N 4th St R04818-044-006-000 Batton Susan Montine Holt $145,198 $145,198 107 S 16th St R04820-017-005-000 Hause Robert John $250,957 $250,957 117 Brookwood Ave R04913-009-022-000 Driftwood Wilm Ltd Partneship $826,948 $826,948 3820 Princess Place Dr R05105-001-010-000 Rickenbacker Bruce W Susan H $114,710 $114,710 141 E Westwood Dr R05308-001-001-002 Matt Frederick J $332,461 $332,461 18 S Water St R05308-001-001-004 Matt Fred J $332,461 $332,461 18 S Water St R05407-025-004-000 Bordeaux Walter N III Etal $230,581 $230,581 2118 Gibson Ave R05407-027-017-000 Sampson Leslie $239,266 $239,266 520 S 19th St R05508-001-003-000 Securcare Properties LLC $1,454,822 $1,454,822 426 S College Rd R05715-002-011-000 Hefelfinger Melba F $2,561,026 $2,561,026 62 Pelican Dr R05716-005-005-000 Peterson Annie Bryant $2,131,917 $2,131,917 17 Bermuda Dr R05720-007-008-000 Pelican Views LLC $1,327,192 $1,327,192 306 Coral Dr R05805-002-004-000 Berke Robert A $2,226,538 $2,226,538 2507 N Lumina Avenue Ext R05809-002-032-000 Farlow James H Paula P $918,123 $918,123 10 Cowrie Ln NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 23, 2009 PAGE 541 R05809-002-053-000 Thomas Vincent B Catherine B $1,804,456 $1,804,456 2302 N Lumina Avenue Ext R06106-006-011-000 Hoffman Gregory James $301,061 $301,061 4222 Spirea Dr R06308-021-001-001 Morrow Family Properties LLC $1,623,770 $1,623,770 128 S Lumina Ave R07000-003-164-000 V W Tutza LLC $191,141 $191,141 1140 Island Cove R07206-011-007-000 Ellingen Andrea A $258,156 $258,156 206 Shorewood Hills Dr R07900-001-001-008 421 South Associates $2,992,064 $2,992,064 6400 Carolina Beach Rd R08518-004-005-000 Jones Hassonil $117,964 $117,964 21 S Seabreeze Rd R08518-004-006-000 Jones Hassonil $100,737 $100,737 17 S Seabreeze Rd R08807-018-001-031 Newell Lester K Etal $257,757 $257,757 1618 N Carolina Beach Ave R08811-008-011-000 Leonette Martha J $764,373 $764,373 1205 N Carolina Beach Ave R08811-014-003-000 Johnson Robert E Monya Gigger $918,830 $918,830 1414 N Carolina Beach Ave R08815-008-008-001 Dixon James A Deborah C $493,931 $493,931 802 Canal Dr R08815-008-017-000 Hopkins Miles H Ellen L $642,555 $642,555 814 Canal Dr R08817-014-010-000 Newell Lester K Etal $192,500 $192,500 208 N Dow Rd R08819-009-008-001 Blackwell Cecilia W $812,280 $812,280 602 N Carolina Beach Ave R09010-018-005-001 Baragoush Alireza $983,834 $983,834 617 S Carolina Beach Ave R09014-005-010-000 King Evin Jason $250,409 $250,409 1114 Snapper Ln R09014-008-010-001 Indymac Indx Mortgage Loan Tr $547,984 $547,984 402 North Carolina Ave R09014-016-003-000 Boettcher Paul B $297,276 $297,276 1310 Snapper Ln R09014-016-004-000 Boettcher Paul B $200,382 $200,382 1308 Snapper Ln R09017-013-016-001 Swordfish Lane LLC $469,022 $469,022 1514 Swordfish Ln R09017-013-025-000 Swordfish Lane LLC $572,064 $572,064 1512 Swordfish Ln R09200-001-165-000 Newell Lester K Martha J $682,646 $682,646 221 Seawatch Way R09213-004-018-000 Hunnicutt Ronda Robinson $1,153,637 $1,153,637 321 Atlantic Ave NEW HANOVER COUNTY BOARD OF BOOK I EQUALIZATION AND REVIEW, JANUARY 23, 2009 PAGE 542 R09213-005-014-000 Burpeau Maria Jacqueline C $1,050,000 $1,050,000 209 Atlantic Ave R09213-014-013-000 Moore Sandra Lee C Etal $1,095,583 $1,095,583 121 Atlantic Ave R09217-022-021-000 Andrews Eugene S & Phyllis K $257,905 $257,905 402 S Third Ave ADJOURNMENT As there were no further appeals to consider, Chairman Greer recessed the 2008 Board of Equalization and Review at 2:15 p.m. The meeting will reconvene Friday, January 30, 2009. Respectfully submitted, Teresa P. Elmore Deputy Clerk to the Board