HomeMy WebLinkAboutE&R2009-02-12
NEW HANOVER COUNTY BOARD OF BOOK 1
EQUALIZATION AND REVIEW, FEBRUARY 12, 2009 PAGE 550
ASSEMBLY
The 2008 New Hanover County Board of Equalization and Review met on Thursday, February
12, 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 Jonathan Barfield, Jr.
Commissioner Ted Davis, Jr. 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. Charles and Doreen Reis, property owners of 8604 Hammock Dunes Drive, Wilmington, NC;
Parcel ID R03708-003-012-000
2. Richard C. and Judith K. Lowry, property owners of 8309 Vintage Club Circle, Wilmington, NC;
Parcel ID R03708-007-007-000
3. John J. Lare, property owner of 1835 Middle Sound Loop Road, Wilmington, NC; Parcel ID
R04500-004-010-000
4. Jonathan Rowe and Nicola Hildebrand, property owners of 411 N. Channel Drive, Wrightsville
Beach, NC; Parcel ID R05720-004-005-001
5. Sara Burriss and Susan M. DeGroote, property owner of 9 E. Henderson Street, Wrightsville
Beach, NC; Parcel ID R05720-022-012-001
6. Earl Bowles, property owner of 902 S. Lumina Avenue, Wrightsville Beach, NC; Parcel ID
R06806-004-010-000
7. Richard Lehrer, property owner of 103 Charlotte Avenue, Unit A, Carolina Beach, NC; Parcel ID
R09006-024-003-007
8. Timothy Lee Chase, property owner of 7181 Carolina Beach Road, Wilmington, NC; Parcel ID
R08200-005-074-000
In deliberations after hearing the appeals, the Board affirmed the assessed values as follows:
Assessed Affirmed
Parcel ID Owner Value Value
R03708-003-012-000 Reis Doreen P Revocable Trust $331,895 $320,000
8604 Hammock Dunes Dr
Motion
: Vice-Chairman Caster MOVED, SECONDED by Commissioner Barfield, to reduce the
NEW HANOVER COUNTY BOARD OF BOOK 1
EQUALIZATION AND REVIEW, FEBRUARY 12, 2009 PAGE 551
assessed to $320,000, based on the assessed value of similar property at 8610 Hammock Dune Drive.
Upon vote, the MOTION CARRIED 3 to 0.
R03708-007-007-000 Lowry Richard C Judith K $545,923 $521,741
8309 Vintage Club Cir
Motion
: Vice-Chairman Caster MOVED, SECONDED by Chairman Greer, to reduce the assessed value
of the house to $334,397 by changing the grade from B to B-. Upon vote, the MOTION CARRIED 3 to
0.
R04500-004-010-000 Lare John J Marianne K $2,192,971 $1,638,904
1835 Middle Sound Loop Rd
Motion
: Vice-Chairman Caster MOVED, SECONDED by Chairman Greer, to uphold the assessed value
of $1,638,904, as recommended by the Tax Administrator. The property was subdivided into two lots
and the value of the adjacent house was removed from Mr. Lares total value. Upon vote, the MOTION
CARRIED 3 to 0.
R05720-004-005-001 Evans James E Jeannie B/Hildebrand $658,625 $650,000
411 N Channel Dr
Motion
: Commissioner Barfield MOVED, SECONDED by Vice-Chairman Caster, to reduce the
assessed value to $650,000, based on the appellants sales analysis. Upon vote, the MOTION CARRIED
3 to 0.
R05720-022-012-001 DeGroote Douglas F Susan M $889,050 $681,620
9 E Henderson St
Motion
: Commissioner Barfield MOVED, SECONDED by Vice-Chairman Caster, to reduce the
assessed value to $681,620, based on the assessed value of similar property at 11 Shearwater Street. A
cost and design factor of 95% instead of 150% was applied to both units at 9 E. Henderson Street. Upon
vote, the MOTION CARRIED 3 to 0.
R06806-004-010-000 Bowles Earl N Etal $1,315,738 $1,200,039
902 S Lumina Ave
Motion
: Vice-Chairman Caster MOVED, SECONDED by Commissioner Barfield, to uphold the
assessed value of $1,200,039, as recommended by the Tax Administrator. Corrections were made on the
measurement of the house and changing its condition from very good to average. Upon vote, the
MOTION CARRIED 3 to 0.
R09006-024-003-007 Charlotte Avenue LLC $503,601 $474,459
103 Charlotte Ave
Motion
: Vice-Chairman Caster MOVED, SECONDED by Commissioner Barfield, to uphold the
assessed value of $474,459, as recommended by the Tax Administrator. Upon vote, the MOTION
CARRIED 3 to 0.
NEW HANOVER COUNTY BOARD OF BOOK 1
EQUALIZATION AND REVIEW, FEBRUARY 12, 2009 PAGE 552
R09213-001-002-000 Greenberg Scott Andrea $313,733 Postponed
402 M Ave
Tax Administrator Kelley reported that a letter mailed to the appellant was recently returned to
the Tax Office and he requested the Board postpone the appeal to allow sufficient time for staff to contact
the appellant and reschedule.
Consensus
: The Board agreed to postpone the appeal until such time staff has reached Scott and Andrea
Greenberg to reschedule the appeal.
R08200-005-074-000 Chase Timothy Lee Courtnay F $426,400 Postponed
7181 Carolina Beach Rd
Revaluation Coordinator Richardson suggested that the Board may want to postpone its decision
on the assessed value until after hearing two appeals at the February 27, 2009 meeting from adjacent
property owners.
Consensus
: The Board agreed to postpone its decision until after hearing the two appeals on property
adjacent to Dr. Chases property.
AFFIRMATION OF VALUES
Tax Administrator Kelley reported that no other appellants were present and requested the Board
affirm the assessed values of the remaining appeals.
Motion
: Vice-Chairman Caster 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.
Assessed Affirmed
Parcel ID Owner Value Value
R05111-011-018-000 Andre Nancy K Separate Prop Tr $603,111 $603,111
2009 Graywalsh Dr
R07116-011-013-000 Garriss R W L S Rev Liv Trust $386,496 $386,496
5025 Outisland Dr
R08815-005-008-000 Maisonet Michael A C $391,000 $391,000
904 Canal Dr
R08815-005-013-000 Maisonet Michael A C $155,250 $155,250
903 N Carolina Beach Ave
TAX APPEALS WITHDRAWN
Tax Administrator Kelley reported that the following appellants have agreed to an adjusted value
and have withdrawn their appeals and requested the Board affirm the assessed values.
Motion:
Vice-Chairman Caster 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.
NEW HANOVER COUNTY BOARD OF BOOK 1
EQUALIZATION AND REVIEW, FEBRUARY 12, 2009 PAGE 553
Assessed Affirmed
Parcel ID Owner Value Value
R02616-001-004-000 Interroll Manufacturing LLC $9,480,774 $9,480,774
3000 Corporate Dr
R04100-001-004-000 Godwin E W Sons Inc $2,000,000 $2,000,000
1207 Castle Hayne Rd
R04100-005-015-000 Corbett Package Company $3,266,871 $3,266,871
1200 Castle Hayne Rd
R04813-019-013-000 Piper William Todd $168,000 $168,000
611 McRae St
R05409-026-029-000 Davis Jerald Wayne $78,694 $78,694
614 Wooster St
R05410-008-002-000 Piper William Todd $19,386 $19,386
1208 Moore Plz
R05611-001-001-000 Parker Cecil Linwood Et Ux $466,220 $466,220
222 Hooker Rd
R05612-009-008-002 Hansberry Corporation The $871,467 $871,467
1410 Commonwealth Dr
R05612-009-008-003 Hansberry Corporation The $932,448 $932,448
1410 Commonwealth Dr
R05612-009-008-004 Hansberry Corporation The $519,121 $519,121
1410 Commonwealth Dr
R05612-009-008-005 Hansberry Corporation The $1,009,661 $1,009,661
1410 Commonwealth Dr
R05612-009-008-006 Hansberry Corporation The $914,078 $914,078
1410 Commonwealth Dr
R05612-009-008-007 Hansberry Corporation The $1,187,416 $1,187,416
1410 Commonwealth Dr
R05612-009-008-008 Hansberry Corporation The $230,791 $230,791
1410 Commonwealth Dr
R05619-008-019-000 Kentrolis Harry Nick LLC $75,585 $75,585
105 Myrtle Ave
R06005-013-002-000 Tyler Beverly Yopp $314,599 $314,599
1888 W Lake Shore Dr
R06012-007-016-000 Pruzan Leon C Melissa D $466,966 $466,966
2207 Echo Ln
R06116-001-006-000 Chase Jeanne S $193,414 $193,414
254 Brightwood Rd
R08400-001-001-002 Southern Destiny LLC $42,944 $42,944
536 The Cape Blv
R08400-001-017-000 Southern Destiny LLC $3,178,578 $3,178,578
535 The Cape Blv
R08400-001-018-000 Southern Destiny LLC $461,220 $461,220
535 The Cape Blv
R08400-001-019-000 Southern Destiny LLC $427,722 $427,722
535 The Cape Blv
NEW HANOVER COUNTY BOARD OF BOOK 1
EQUALIZATION AND REVIEW, FEBRUARY 12, 2009 PAGE 554
R08410-003-002-000 Southern Destiny LLC $71,400 $71,400
521 The Cape Blv
R08500-002-029-002 Southern Destiny LLC $553,124 $553,124
7300 Carolina Beach Rd
R08807-001-002-000 Heinisch Robert B Sylvia T $1,292,652 $1,292,652
303 Florida Ave
R08807-020-014-000 Piper Todd Tina $634,717 $634,717
1513 N Carolina Beach Ave
R08811-008-006-001 DCBB LLC $670,568 $670,568
1204 Canal Dr
R08811-008-006-002 DCBB LLC $670,568 $670,568
1204 Canal Dr
R08811-011-006-000 DCBB LLC $1,001,756 $1,001,756
1110 N Carolina Beach Ave
R08815-008-013-002 DCBB LLC $734,071 $734,071
813 N Carolina Beach Ave
R08815-013-004-001 BWBW Properties LLC $540,977 $540,977
619 Canal Dr
R08815-013-004-002 BWBW Properties LLC $899,309 $899,309
619 Canal Dr
R09010-007-002-002 Bell Felix Daniel LLC Angelia Dee $563,714 $563,714
402 S Carolina Beach Ave
R09010-012-007-000 Piper William Todd $49,500 $49,500
413 Clarendon Ave
R09014-004-004-000 Efird Michael D Pamela L $120,472 $120,472
1109 Snapper Ln
COURTESY TAX APPEALS
Revaluation Coordinator Richardson reported that the following taxpayers have requested review
of their property record cards for accuracy. He requested the Board affirm the assessed values as
corrected.
Motion
: Vice-Chairman Caster MOVED, SECONDED by Commissioner Barfield, to affirm the
assessed values as corrected for clerical errors as recommended by the Tax Administrator. Upon vote, the
MOTION CARRIED 3 to 0.
Assessed Affirmed
Parcel ID Owner Value Value
R05308-011-003-000 Clinton Michael D Jean L $101,622 $101,622
25 Nun St
R06118-004-003-000 Mooney Timothy J Mary M $214,794 $214,794
39 Beauregard Dr
R06216-011-033-000 Rapelye Gene L $1,323,020 $1,323,020
6433 Shinn Creek Ln
R06520-006-006-000 Cooper Edward R Jr Josephine W $194,329 $194,329
3603 New Holland Dr
NEW HANOVER COUNTY BOARD OF BOOK 1
EQUALIZATION AND REVIEW, FEBRUARY 12, 2009 PAGE 555
R07100-003-326-000 Signature Homes of Wilmington $272,313 $272,313
5126 Cloverland Way
R07713-003-001-006 Ragozzino Mark Karen Handson $882,796 $882,796
234 Sea Gull Ln
ADJOURNMENT
As there were no further appeals to consider, Chairman Greer recessed the 2008 Board of
Equalization and Review at 12:40 p.m. The meeting will reconvene February 20, 2009.
Respectfully submitted,
Teresa P. Elmore
Deputy Clerk to the Board