Kittery Board Denies Moore's Island Tax Abatement Appeal

The Kittery Board of Assessment Review heard an abatement appeal from Jonathan Sobel, trustee of the Jonathan W. Sobel Revocable Trust, over the 2025-2026 assessment of his waterfront property on Moore's Island Lane. After testimony from Sobel and contract assessor Chris Lyon, the board voted to deny the appeal, finding the applicant did not present credible evidence that the town's assessment was manifestly wrong.

Key points

• Sobel argued the land assessment rose about 110 percent, to roughly $1.65 million, despite flood zone exposure, deeded easements, seasonal use, and storm damage, and cited a recent $1.35 million sale at 132 Pepperell Road as a comparable.
• The assessor's office said it did not dispute the property's flood zone location or easements, but said the assessment already applies a 20 percent reduction for seasonality and other factors.
• Contract assessor Chris Lyon testified the 2024 valuation was based on 2018 sales and that townwide values have risen about 60 to 70 percent since 2020, more for waterfront properties.
• Board member Graham Lewis questioned whether neighboring properties received similar reductions and said he was uncomfortable with arguments that a taxpayer should have brought an appraisal.
• Board members Sally Coco and Leslie Wood said the Pepperell Road sale and the unbuildable Moore's Island Lane lot were not comparable to Sobel's property.
• The board voted to deny the appeal, with member Mary Tron participating after the board's attorney noted the town website had not been updated to reflect her reappointment.

Next steps

• The board's attorney will prepare a written decision order based on the board's deliberations, to be reviewed and voted on at a future meeting, likely held by Zoom.
• The attorney will coordinate with staff to schedule that next meeting.

Read the full transcript