City Hall·South Portland spboar_20261001 - South Portland Board of Assessment Review
South Portland Board Denies Fairlawn Avenue Tax Appeal
The South Portland Board of Assessment Review voted unanimously on October 1, 2026 to deny taxpayer Michael O'Flynn's appeal of the assessed value of 44 Fairlawn Avenue for tax year 2025. The board first rejected the city's argument that the appeal was barred for failure to respond to assessor requests, then found the taxpayer did not present enough evidence to prove unjust discrimination.
Key points
- The board voted that the assessor's request to enter and inspect the property was not a request covered by the 706-A statute, so the appeal could proceed.
- Board members found that most of the 48 properties the taxpayer cited were in the Willard Beach and Lovett's Field neighborhoods, not Meeting House Hill, and were not similarly situated to 44 Fairlawn Avenue.
- Nine properties were accepted as similarly situated for the sake of argument, but the board found the taxpayer did not provide enough information, such as appraisals or property cards, to show they were undervalued.
- Board members said the small remaining data set did not show an intentional or systematic pattern of undervaluation.
- The board voted unanimously to deny the appeal, with Andy Snyder making the motion and a second from the board.
Where this came from
City of South Portland (SPC-TV Vimeo)
The summary and transcript were made by software from the public meeting video, with names checked against the official roster, then reviewed before publishing.
Watch the meeting ↗The summary and transcript were made by software from the public meeting video, with names checked against the official roster, then reviewed before publishing.