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Board grants partial abatement, says 1.25 land factor creates inequities for converted garage
Summary
An appeals board found that applying a 1.25 land-value multiplier to a converted garage resulted in unjust discrimination and awarded a $184,594 abatement for the property at 475 Cape Mundy Road (Harrison); the assessor defended the town’s practice as a market-based adjustment for separate finished quarters.
The Cumberland County Assessment Appeals Board voted unanimously on April 7, 2026 to grant a partial property tax abatement for 475 Cape Mundy Road in Harrison, reducing assessed value by $184,594. The applicants argued the town’s practice of applying a 1.25 multiplier to land value when an accessory structure has plumbing and sleeping quarters produces non-market-based overvaluation for their property.
The applicants said they converted one bay of a four-bay garage into a sleeping quarter with a three-quarter bath (no kitchen), and that the town’s 1.25 multiplier — described in correspondence as applying to "multi-dwelling" or ADU situations — was not supported by market…
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