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Home My WebLink AboutE&R2009-01-30 NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 30, 2009 PAGE 543 ASSEMBLY The 2008 New Hanover County Board of Equalization and Review met on Friday, January 30, 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, Commissioner Jonathan Barfield, Jr., and Commissioner Ted Davis, Jr. Vice-Chairman William A. Caster and Commissioner Jason Thompson were absent. Staff members present were: Tax Administrator Roger Kelley, 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 Boards decision in ten days. 1. Mary E. Nixon Turner, property owner of 4600 Holly Shelter Road, Wilmington, NC; Parcel ID R01115-001-006-000 2. William J. Hamilton, property owner of 6516 Shire Lane, Wilmington, NC; Parcel ID R03514- 001-014-000 3. Kathy Jackson, representing Ocean Park Properties, LLC, property owner of 193 Seawatch Way, Kure Beach, NC; Parcel ID R09200-001-158-000 4. Linda M. Woods, property owner of 523 Wallington Road, Wilmington, NC; Parcel IDR06100- 001-127-000 Break: Chairman Greer called a break from 10:30 p.m. until 1:00 p.m. 5. George and Katherine Yelverton, property owners of 213 N. Beach Road, Wilmington, NC; Parcel ID R04605-002-007-000 6. Little Chapel on the Boardwalk Presbyterian Church, represented by Attorney J. C Hearne, Jr., and church members Estelle Baker, Greg Files, Jeff Davis, and Jack Coleman, property owner of 11 West Oxford Street, Wrightsville Beach, NC; Parcel ID R05720-027-012-000 7. William Henry Wendt, Jr. and Julie Miller, property owners of 2517 Shandy Lane, Wilmington, NC; Parcel ID R06300-001-015-001 8. Sandra Kay Bullard, property owner of 221 Sealane Way, Kure Beach, NC; Parcel ID R09205- 022-025-000 9. Josephine M. Norris, property owner of 901 S. Lake Park Boulevard, Carolina Beach, NC; Parcel ID R09010-030-001-014 In deliberations after hearing the appeals, the Board affirmed the assessed values as follows: NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 30, 2009 PAGE 544 Assessed Affirmed Parcel ID Owner Value Value R01115-001-006-000 Turner Mary E Nixon $14,985 $7,492 4600 Holly Shelter Rd In discussion with Ms. Turner, staff was requested to combine the two tax records in order for Ms. Turner to receive one bill. Also, Ms. Turner requested that the address on the record card be changed from 4600 Holly Shelter Road to 5805 Nixon Lane. Motion : Commissioner Barfield MOVED, SECONDED by Commissioner Davis, to affirm the reduced value of $7,492, based on the limited access and use of the lot as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. R05509-018-011-000 Chadwick George H III $80,634 Postponed 3205 Wrightsville Ave Chairman Greer reported that Mr. Chadwick requested a postponement of his appeal until February. Motion : Commissioner Davis MOVED, SECONDED by Commissioner Barfield, to postpone Mr. Chadwicks appeal until February 20, 2009. Upon vote, the MOTION CARRIED 3 to 0. R03514-001-014-000 Hamilton William J Claudia $507,495 $447,940 6516 Shire Ln Motion : Commissioner Barfield MOVED, SECONDED by Commissioner Davis, to reduce the value to $447,940, based on the market analysis approach to value. Upon vote, the MOTION CARRIED 3 to 0. R05614-001-024-000 Pridgen Wayne B $631,558 $321,104 5418 Eastwind Rd Tax Administrator Kelley reported for the record that the property was reduced due to the condition of the abandoned house. R06100-001-127-000 Woods Linda M $367,075 $342,000 523 Wallington Rd Motion : Vice-Chairman Greer MOVED, SECONDED by Commissioner Barfield, to reduce the assessed value to $342,000, based on Ms. Woodss market analysis. Upon vote, the MOTION CARRIED 2 to 1. Commissioner Davis voted in opposition R09200-001-158-000 Ocean Park Properties LLC $370,000 $370,000 193 Seawatch Way Motion : Commissioner Davis MOVED, SECONDED by Commissioner Barfield, to uphold the assessed value as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 30, 2009 PAGE 545 R04605-002-007-000 Yelverton Family Investmts LLC $2,151,138 $2,075,614 213 N Beach Rd Motion : Chairman Greer MOVED, SECONDED by Commissioner Davis, to reduce the assessed value to $2,075,614 by changing the condition of the house from very good to average and the effective year from 1991 to 1987. Upon vote, the MOTION CARRIED 3 to 0. R05720-027-012-000 Little Chapel on the Boardwalk $890,847 $890,847 11 W. Oxford St Motion : Commissioner Barfield MOVED, SECONDED by Chairman Greer, to grant a tax exempt status to the Little Chapel on the Boardwalk for its residential property located at 11 West Oxford Street. Upon vote, the MOTION CARRIED 3 to 0. R06300-001-015-001 Wendt William Henry Jr Heirs $351,433 $329,643 2517 Shandy Lane Motion : Commissioner Barfield MOVED, SECONDED by Chairman Greer, to reduce the assessed value of the land to $281,146, based on limited access to the property. The assessed value for the structures (bulkhead and gazebo) is $48,497. Upon vote, the MOTION CARRIED 2 to 1. Commissioner Davis voted in opposition. R09010-030-001-014 Norris Bobby Dale Josephine M $317,117 $294,920 901 S Lake Park Blv Motion : Commissioner Barfield MOVED, SECONDED by Commissioner Davis, to reduce the assessed value to $294,920, as recommended by the Tax Appraiser. A 7% adjustment was given for the limited ocean view from the unit compared to other units. Upon vote, the MOTION CARRIED 3 to 0. R09205-022-025-000 Bullard Sandra Kay $270,000 $270,000 221 Sealane Way Motion : Commissioner Davis MOVED, SECONDED by Commissioner Barfield, to uphold the assessed values of $270,000, as recommended by the Tax Administrator. Upon vote, the MOTION CARRIED 3 to 0. AFFIRMATION OF VALUES Tax Administrator Kelley reported that no other appellants were present and requested the Board to affirm the assessed values of the remaining appeals: Motion : Commissioner Davis MOVED, SECONDED by Commissioner Barfield, to affirm the assessed values of those appellants who were scheduled and failed to appear before the Board. Upon vote, the MOTION CARRIED 3 to 0. NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 30, 2009 PAGE 546 Assessed Affirmed Parcel ID Owner Value Value R06616-004-002-000 Nevejans Paul G Jane M $264,139 $246,219 131 Disney Dr R07100-003-382-010 Causeway Holdings LLC $177,641 $177,641 4837 Carolina Beach Rd R08819-009-003-004 Baker Jacquelyn K Liv Trust $357,022 $357,022 612 N Carolina Beach Ave R09006-034-005-004 Wilson Gregor $485,162 $414,667 208 S Carolina Beach Ave R09213-002-017-000 Collins Janice F $360,000 $300,000 314 N Fourth Ave R09006-023-005-005 Park Place Carolina Beach LLC $268,959 $268,959 102 S Carolina Beach Ave R09010-007-002-003 Cnossen Gregory J Jaime N $377,800 $357,835 402 S Carolina Beach Ave R09018-004-006-019 Jonnet James R Roberta Y $282,152 $282,152 1311 S Lake Park Blv R09213-004-013-000 Younts Judith Revocable Liv Tr $1,200,276 $1,095,234 305 Atlantic Ave R09213-010-008-000 Bonkovsky Marilyn L Herbert L $555,275 $555,275 109 N Fifth Ave TAX APPEALS WITHDRAWN Tax Administrator Kelley reported that the following appellants have agreed to an adjusted value and have withdrawn their appeals. Motion: Commissioner Davis MOVED, SECONDED by Commissioner Barfield, 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. Assessed Affirmed Parcel ID Owner Value Value R01300-001-023-000 Finn Caryl A $201,185 $201,185 8049 Sidbury Rd R02920-003-013-000 Hanes Richard D Vicky A $711,591 $711,591 8900 Mahogany Run R03610-004-011-000 Cotter Harry B Barbara A $57,728 $57,728 220 McCormick Ln R04400-003-021-003 Elam, Leon Rachel $262,271 $262,271 7323 Anaca Point Road R04500-004-052-000 Yopp W Edward IV Cheryl L $1,406,770 $1,406,770 1911 Middle Sound Loop R R04517-003-010-000 Holderness Richard T Julia A $1,068,088 $1,068,088 2124 Clemmons Way NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 30, 2009 PAGE 547 R05509-010-013-000 BVF Chase Mooring LLC $3,359,502 $3,359,502 3439 Wilshire Blv R05509-010-013-001 BVF Chase Mooring LLC $3,096,278 $3,096,278 3300 Wilshire Blv R05510-008-020-001 BVF Wimbledon Chase LLC $6,559,603 $6,559,603 702 Montclair Dr R05516-004-009-000 Mitchell John Darby $161,660 $161,660 5000 Barefoot Dr R05520-001-017-027 Redfearn Marina B William III $1,334,893 $1,334,893 908 Dolphin Ct R06006-001-001-000 BVF Osprey Landing LLC $7,244,385 $7,244,385 1996 W Lake Shore Dr R06013-016-043-000 Kovalev Nastasya $159,562 $159,562 2264 Adams St R06016-003-005-000 Joyner Jean B $385,000 $385,000 2226 Lynnwood Dr R06017-006-003-000 Pierce Grady Cole $120,950 $120,950 2413 Adams St R06115-005-020-000 Roop Carolyn S $249,751 $249,751 801 Cascade Rd R06309-002-026-000 Teachey James F $911,501 $911,501 122 Martindale Ln R06611-004-004-000 Money Kenneth L Ruby L $294,899 $294,899 3532 Kirby Smith Dr R06611-013-050-000 Dai Weimin Jing Zhao $489,654 $489,654 3502 Saint Francis Dr R06615-015-001-000 Roberts John B II Susan C $259,441 $259,441 3609 Melinda Dr R06616-008-036-000 Snipes John R Gwynn C $347,407 $347,407 3422 Aster Ct R06619-003-032-000 Harrington George Jr Joann $341,756 $341,756 321 Brookshire Ln R07108-006-007-000 Danford Lee Ann $359,635 $359,635 4225 Whitehurst Dr R07119-010-006-000 Mason Joseph Beverly Reynolds $393,697 $393,697 4907 Wedgefield Dr R07612-007-002-000 Ramsey Bryan K $192,686 $192,686 5216 Masonboro Loop Rd R08806-005-005-000 Jordan Edward B Barbara B $503,330 $503,330 131 Spencer Farlow Dr R08814-004-056-000 Harrison Nathaniel E Debra P $845,471 $845,471 1036 Waterview Ct R08815-003-008-002 Payseur Mark C Angela M Etal $394,260 $394,260 1008 N Carolina Beach Ave R08815-005-003-002 Carolina Dreaming LLC $599,741 $599,741 914 Canal Dr R08819-007-001-003 Halfshell Inc $357,416 $357,416 418 N Carolina Beach Ave NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 30, 2009 PAGE 548 R09010-004-005-001 Koren David J $576,101 $576,101 308 S Carolina Beach Ave R09010-004-005-002 BK & DK Development Inc $576,101 $576,101 308 S Carolina Beach Ave R09010-004-005-003 Koren Benjamin $599,017 $599,017 308 S Carolina Beach Ave R09010-004-005-004 BK & DK Development Inc $599,017 $599,017 308 S Carolina Beach Ave R09010-007-002-001 Wiggs Stephen Todd Kellie $360,808 $360,808 402 S Carolina Beach Ave R09010-030-001-007 Gardner George W Margaret M $294,920 $294,920 901 S Lake Park Blv R09014-011-018-020 Ferenschak Jennifer $355,550 $220,031 105 Tennessee Ave R09018-011-010-000 McAuley Norman H $853,459 $853,459 2 Texas Ave R09308-003-005-001 Bostian James R Jr $225,000 $225,000 708 Fourth Ext Ave R09405-014-004-000 Spies Carol M G $452,016 $452,016 708 S Fort Fisher Blv R09409-002-009-000 Dumont William J Barbara Etal $1,311,995 $1,311,995 917 S Fort Fisher Blv TAX APPEALS WITH VERBAL AGREEMENTS Tax Administrator Kelley reported that the following appellants have accepted value or withdrawn appeals through conversations with the Tax Appraisers, and no other written objections have been received. Motion : Commissioner Davis MOVED, SECONDED by Commissioner Barfield, to affirm the assessed values of the appeals listed as reaching a verbal agreement. Upon vote, the MOTION CARRIED 3 to 0. Assessed Affirmed Parcel ID Owner Value Value R05418-003-001-E64 Roberts Vivian $1,212 $1,212 32 Pinecrest Pky R05605-001-007-000 Wallace Dawn R $310,084 $310,084 4833 College Acres Dr R05720-028-009-001 Helms Brigitte Gallien $408,384 $408,384 704 N Lumina Ave R05720-028-009-002 Helms Brigitte Gallien $316,559 $316,559 704 N Lumina Ave R05720-037-003-000 Bordeaux Elizabeth Ann $1,717,806 $1,717,806 405 N Lumina Ave R06207-014-021-000 Braak Brenda G $111,094 $111,094 247 Victory Gardens Dr R06708-001-005-000 Gill David Neil Diane Pearson $1,894,581 $1,894,581 6313 Seamist Ct NEW HANOVER COUNTY BOARD OF BOOK 1 EQUALIZATION AND REVIEW, JANUARY 30, 2009 PAGE 549 R07107-014-043-000 Desilva Rebecca N $313,531 $313,531 4905 Shaftesbury Pl R07120-002-003-000 Trotta Ronald P Lisa L $501,358 $501,358 5408 Captains Ln R07217-002-004-000 Dennison Mandy Millard $217,144 $217,144 242 S Channel Haven Dr R07700-001-003-000 Strickland Thomas J Bettie V $488,263 $488,263 5525 Masonboro Loop Rd R07907-005-023-000 Bartlett John B Jr Etal $279,658 $279,658 6257 Sentry Oaks Dr R08811-013-007-012 Folino Tamara Nicole $377,483 $377,483 1308 N Carolina Beach Ave R08813-001-008-001 OHP 2 LLC $227,515 $227,515 805 Blanche Ave R08813-001-008-002 OHP 2 LLC $227,515 $227,515 805 Blanche Ave R08815-009-004-001 Carpp Edward D Sallie T Taggart $1,376,369 $1,376,369 810 N Carolina Beach Ave R08897-007-020-000 Gwiazda Andrew $292,530 $292,530 225 Georgia Ave R09014-004-015-000 Balestrine John Georgia Family $237,763 $237,763 1114 Bowfin Ln R09200-001-154-000 Diquattro Martin R Kathy S $708,183 $708,183 177 Seawatch Way R09213-005-022-000 Warren Lorraine S $1,240,584 $1,240,584 241 Atlantic Ave R09405-011-002-000 Spiess Dale H $1,121,610 $1,121,610 705 S Fort Fisher Blv ADJOURNMENT As there were no further appeals to consider, Chairman Greer recessed the 2008 Board of Equalization and Review at 4:30 p.m. The meeting will reconvene February 12, 2009. Respectfully submitted, Teresa P. Elmore Deputy Clerk to the Board