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Kennebunk assessment board upholds $1.45 million valuation for 73 Boothby Road
Summary
The Town of Kennebunk Board of Assessment Review denied an abatement request from Mary T. Dickinson and Godfrey B. Warren, finding the assessed value of $1,451,700 within the town's acceptable median ratio and voting 3-0 to uphold the assessor's valuation.
At its April 29, 2026 meeting the Town of Kennebunk Board of Assessment Review voted 3-0 to deny an abatement request for 73 Boothby Road, upholding the town's total assessed value of $1,451,700. "The board voted 3-0 to deny the applicant's appeal, upholding the town's total assessed value of $1,451,700."
Applicants Mary T. Dickinson and Godfrey B. Warren argued the land portion of the assessment — listed at $1,126,700 — was disproportionately high on a per-acre basis compared with neighboring parcels and said two easements (a utility easement and a driveway easement benefiting a neighbor) reduce usable space and complicate potential improvements. The applicants proposed a revised total valuation of $1,242,182 (land $842,182; building $400,000).
Assessing Director Dan Robinson and counsel for the assessor explained the town uses a land-residual mass appraisal technique because vacant-land sales are scarce. That approach estimates the value of improvements and subtracts them from sale prices to determine residual land value, then applies a base per-acre unit price — listed in the record as $729,120 for the property's classified "neighborhood 8, site index D" — with non-linear size adjustments. Robinson said easements are not adjusted for in the mass appraisal model unless they render a parcel unbuildable; the town's median assessment ratio for single-family homes is about 97%, within the 90%–110% target range cited by board members.
Board members discussed the evidence and noted an unrelated clerical error on an abutting parcel (4 Salt Meadow) where a 2012 historical adjustment factor had not been removed; that factor will be removed for the April 1, 2026 assessment roll. After deliberation, Wayne Berry moved to uphold the assessor's value and Tom Wellman seconded; the board voted unanimously to deny the abatement.
The applicants did not allege fraud or illegality; the board's decision was based on the applicants' failure to provide persuasive evidence that the assessment was manifestly wrong. The meeting was adjourned at 5:27 p.m.
