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Assessor defends mass-valuation method and waterfront premium during Kennebunk abatement hearing
Summary
Assessor Dan Robinson defended the Town's mass-valuation approach, the use of a land-residual technique, and the practice of applying higher values to waterfront parcels—even when only a small sliver fronts the water—citing 41 Great Hill Road as a benchmark.
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Assessor Dan Robinson told the Board that Kennebunk uses a mass-valuation approach with a land-residual technique because vacant-land sales are limited, and that waterfront properties command higher values even when only a small portion directly borders water. Robinson repeatedly stated, "A property is either waterfront or it is not," and cited 41 Great Hill Road (sold in 2021 for $4.25 million) as a key benchmark used by the Assessment Office.
Town attorney Benjamin T. McCall urged the Board to require stronger evidence that the applicants had met their burden to show substantial overvaluation, saying "one sale does not make the market." Robinson and McCall both emphasized the Assessment Office's obligation to apply consistent treatment to like properties in Kennebunk.
