HomeMy WebLinkAbout10-22-2015 BOER MeetingASSEMBLY
The 2015 New Hanover County Board of Equalization and Review met on Thursday, October 22, 2015, 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 by property owners regarding their 2015 tax value assessments.
Members present for the session were: James Brumit (Chairman), Nancy Pritchett, Hector Ingram, Charles Davis and Campbell Dodd.
Staff members present were: Tax Administrator Roger Kelley, Asst. Tax Administrator Allison Snell, Appraisal Supervisor James Paulk, Tax Listing Supervisor Deanna Cochran and Administrative
Support Technician Juanita Wallace.
Chairman James Brumit called the meeting to order at 9:00 a.m.
AGENDA ITEM # 1: Approval of Minutes
Chairman James Brumit asked for excusal of Robert Glasgow from today’s meeting, Nancy Pritchett Moved, Seconded by Hector Ingram vote, the motion carried 5 to 0. Chairman James
Brumit also, asked for acceptance of the agenda, Charles Davis Moved, Seconded by Campbell Dodd vote, the motion carried 5 to 0. The minutes from all prior meetings had been approved. Chairman
James Brumit stated that he would be reading an email with questions from Robert Glasgow throughout the meeting.
AGENDA ITEM # 2: Old Business
Tax Administrator Roger Kelley informed the Board members that he will continue his role until the end of January 2016.
AGENDA ITEM # 3: Affirmation of the Following Signed and Agreed Values
Chairman James Brumit asked for excusal of Hector Ingram from Tabs 1 & 2 Federal Point Yacht Club (R08818-006-048-000 & R08818-006-048-00A), Nancy Pritchett Moved, Seconded by Campbell
Dodd vote, the motion carried 5 to 0.
Chairman James Brumit presented a list of appellants who, in writing, have agreed to the value recommended by the appraisers and agreed to withdraw their appeals. Tax Administrator
Roger Kelley explained that parcel ID #R08818-006-048-000 had incorrect value of $1,758,500 and was agreed to $0 due to property is changed to HOA.
PARCEL-ID (R08818-006-048-000)
Motion: Nancy Pritchett MOVED, SECONDED by Campbell Dodd, to reduce value to $0. Upon vote, the motion carried 3 to 2.
PARCEL-ID (R08818-006-048-00A)
Motion: Campbell Dodd MOVED, SECONDED by Nancy Pritchett, to affirm value of $4,000,000. Upon vote, the motion carried 5 to 0.
AGENDA ITEM # 4: Tax Appeal Presentations 9:00 AM Session
The Board heard appeal presentations from the following individuals regarding the 2015 tax assessment of business/personal 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.
1. Mr. Samuel Crawley, property owner of 2011 Heartland Caliber 315 Reds/Travel Trailer, 4618 Spring View Dr. Wilmington, NC
2. Mr. David Creech, property owner of David Creech Law Firm, 516 Market Street Wilmington, NC; Parcel ID B201209689
3. Mrs. Deanna Cochran Tax Listing Supervisor, representative for property owner of 312 Raleigh St. Bldg./Unit 11, Wilmington, NC; Parcel ID B005B2140 ( in absentia for PODS Enterprises
LLC.)
In deliberations after hearing the appeals during the 9 AM Session, the Board affirmed the assessed values as follows:
Parcel ID Owner Appealed Value Affirmed Value
2011 Heartland Caliber 315 Reds/Travel Trailer Samuel Crawley $27,410 $22,540
Motion: Nancy Pritchett MOVED, SECONDED by Hector Ingram to reduce the value to $22,540. Upon vote, the motion carried 3 to 2.
Parcel ID Owner Penalty Value Affirmed Value
B201209689 David Creech Law Firm $6.99 $0
Motion: Campbell Dodd MOVED, SECONDED by Charles Davis to waive penalty fees. Upon vote, the motion carried 5 to 0.
B0050B2140 PODS Enterprises LLC $313.10 $0
Motion: Hector Ingram MOVED, SECONDED by Campbell Dodd to waive penalty fees. Upon vote, the motion carried 5 to 0.
AGENDA ITEM # 5: Affirmation of Recommended Values for Scheduled Hearings for Appellants Who failed to Appear
The Chairman James Brumit asked for affirmation of values for appellants who failed to show.
Parcel ID Owner Penalty Value Affirmed Value
B201524872 GOLF CARS COASTAL CAROLINA $20.12 $0
Motion: Nancy Pritchett MOVED, SECONDED by Campbell Dodd to waive penalty fees. Upon vote, the motion carried 5 to 0.
B201525418 ARAMARK REFRESHMENT SERV. LLC $6.47 $0
Motion: Campbell Dodd MOVED, SECONDED by Hector Ingram to waive penalty fees. Upon vote, the motion carried 5 to 0.
AGENDA ITEM #6: New Business
No new business
AGENDA ITEM # 7: Adjournment
There being no further business to consider, Chairman James Brumit adjourned the 2015 Board of Equalization and Review at 10:40 a.m.
Respectfully submitted,
Juanita Wallace
APPENDIX
Chairman Jim Brumit read each of Robert Glasgow’s following questions during each case that question pertained to.
From: Bob Glasgow [mailto:bglasgowrc@gmail.com]
Sent: Friday, October 09, 2015 5:55 PM
To: Wallace, Juanita
Cc: jimbrumit@aol.com; 'Hector Ingram'; 'Nancy Pritchett'; 'Charles E. Davis'; 'Campbell Dodd'
Subject: RE: BOER Oct. 22th Cases
Juanita,
#1. It was appealed to the PTC and remanded back to the BOER for 2014? What I’m trying to understand is the value placed on it by the PTC for the 2012 (?) appeal or what. The $1,758,500
was assigned by the PTC and the County’s tax value under appeal is $1,898,500 which was assigned for 2014 or is that a “new value” due to renovations or what? What are the three values
the county came up with? What does the owner believe it is worth? What value do you have on BPP?
#2. 2011 Heartland Trailer is valued at $27,400 by the County and the appellant thinks it is worth the purchase price of $22,540. Is the sales contract available? Were there any rebates
offered or trade in, etc.?
#3. Did the County do an audit to confirm the new value or accept the value provided by the PODS internal audit? What was the value initially? Is the late listing penalty being applied
to the difference in the initially reported value or new total value? What did other NC counties do to PODs for their new value since it is a rather large company? First time late listing?
#4. Creech Law Firm did not list since 2012 and is being charged a late listing penalty of $6.99 due to having not received notification even though he provided the address information
previously? Is there documentation that he provided such information previously, other than Secretary of State, etc? Has the County reviewed audited his BPP to confirm what is owned
vs leased and the assigned value is correct? Is he aware of the amount of the penalty? First time late listing?
#5. I understand he did file and was not discovered. Used the May 1 deadline established in VA. Is the company doing any other business in NC? If so where and how did that county handle
their penalty or was one assessed? Has an audit been conducted to confirm the value? Are they aware of the approximate penalty amount?
#6. How many years has ARMARK filed with NHCo? Have they filed late before this year? Are they aware of the penalty amount?
Thanks,
Bob