28 LOWER ROAD
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Location
28 LOWER ROAD
Tax Map
32/ 04/ 0069/ 000/
Control#
00038115
Owner
VALENTINE, ARTHUR WEST
Taxable Assessed
$91,500
Property Type
Residential Bldg, 10+ Acres
PID
38115
Tax Status
T
School District:
Tamaqua Area School District
Homestead Appr
N
Farmstead Appr
N
Lot Type
Interior
Terrain
Rolling
Road Type
Paved
Utilities
Water
Sewer
Septic Or Equivalent
Water
Well
Historic
No
Rail Avl
No
Sidewalk
No
Road Access
Conventional
Hard Top Drive
No
Gas in Use?
N
Tree Cover
O
District
32: WALKER TOWNSHIP
Current Value
Assessment
Valuation YearImprovementsMarket LandMarket TotalClean & Green LandClean & Green Total
2026$91,500$165,800$257,300$11,000$102,500

Owner of Record
OwnerVALENTINE, ARTHUR WEST
Co-Owner
Address
34 LOWER RD
TAMAQUA, PA 18252
Sale Price$1
Certificate
Book & Page 0150-0149
Sale Date09/10/1997

Ownership History
Ownership History
OwnersSale PriceCertificateBook & PageSale Date
VALENTINE, ARTHUR WEST$1 0150-014909/10/1997
VALENTINE, ARTHUR W & ARTHUR W$0 1286-001602/19/1980
VALENTINE, A W$0 1137-071805/21/1971
TENNANT A G & A M$0 0631-010208/26/1941

Building Information
Building 1 : Section 1
Year Built: 1938
Living Area: 1,683
Building Attributes
FieldDescription
ModelResidential
Property/Land UseAG With Bldgs
StoriesHalf Story F.A. = 67%
Int vs ExtSame
Full Bath(s)1
Half Bath(s)0
Bedroom(s)3
Total Rooms6
Basement100 (76%-100%)
Bsmt ExposureBilco
BSMT Fin (web)0
Bsmt Garage(s)0
Dwell Typ/Bld Use01 Detach (Single Family)
StyleCape
Roof StructureGable
Roof CoverArchitect Shingle
Exterior Wall 1Wood
Exterior Wall 2 
Heat FuelOil
Heat Dist.Hot Water
AC TypeNone
Fireplace(s)0
Attic (P/S)Finished
MH Park ID 
MH Class 
GradeD
Family Rooms(s)0
Govern BaseRate32 - H - Before 1939
Econ Dep Adj90
Building Photo Building Photo
Building Layout Building Layout
Building Sub-Areas (sq ft)
CodeDescriptionGross
Area		Living
Area
FFLR-FIRST FLOOR 1,008 1,008
TTSR-FINISHED TWO THIRD STORY (67% area) 1,008 675
BSMBasement (Finished or Not) 1,008 0
OPR-OPEN PORCH 184 0
   3,208 1,683

Parcel Information
Use Code112
DescriptionAG With Bldgs  
Deeded Acres

Land
Land Use
Use Code112
DescriptionAG With Bldgs  
Neighborhood3202 - Walker - New
Clean & Green ApprovedYes
Land Line Valuation
Size (Acres)21.7
Frontage
Depth
Clean & Green Land Value$11,000
Clean & Green Acres21.70

Outbuildings
Outbuildings
CodeDescriptionSub CodeSub DescriptionSizeBldg #
garage11 Garage (Detached)BLBlock644.00 SF1
1bkb8 1bkb (1 Story Bank Barn)ASAsphalt432.00 SF1
Valuation History
Assessment
Valuation YearImprovementsMarket LandMarket TotalClean & Green LandClean & Green Total
2026$91,500$165,800$257,300$165,800$257,300
2025$10,475$44,850$25,690$22,425$32,900
2024$10,475$44,850$25,690$22,425$32,900
2023$10,475$44,850$25,690$22,425$32,900

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