76 FRIEND ST
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Location
76 FRIEND ST
Mblu
52/ / 215/ /
Acct#
Owner
FRIEND STREET APARTMENTS LLC
Assessment
$1,382,800
PID
1050
Building Count
2
Current Value
Assessment
Valuation YearImprovementsLandTotal
2026$857,800$525,000$1,382,800

Owner of Record
OwnerFRIEND STREET APARTMENTS LLC
Co-OwnerC/O FRIEND STREET APARTMENTS LLC
Address PO BOX 111, 4 MAIN STREET
TOPSFIELD, MA 01983
Sale Price$1,000,000
Certificate
Book & Page 37659/0516
Sale Date07/12/2019
Instrument00

Ownership History
Ownership History
OwnerSale PriceCertificateBook & PageInstrumentSale Date
FRIEND STREET APARTMENTS LLC$1,000,000 37659/05160007/12/2019
76 FRIEND ST REALTY TRUST$350,000 31311/05141U05/03/2012
PAULHUS EDWARD S$1 16408/05811F06/22/2000
PAULHUS GRETA S$59,000 06821/0664 05/22/1981
GRETA S PAULHUS$59,000 06821/0664 05/22/1981

Building Information
Building 1 : Section 1
Year Built: 1890
Living Area: 4,092
Replacement Cost: $859,977
Building Percent Good: 53
Replacement Cost
Less Depreciation:
$455,800
Building Attributes
FieldDescription
Style:Apartments
ModelCommercial
GradeAverage
Stories:3
Occupancy10.00
Exterior Wall 1Vinyl Siding
Exterior Wall 2 
Roof StructureFlat
Roof CoverTar & Gravel
Interior Wall 1Drywall/Sheet
Interior Wall 2 
Interior Floor 1Pine/Soft Wood
Interior Floor 2 
Heating FuelOil
Heating TypeSteam
AC TypeNone
Struct Class 
Bldg UseApartments 9 Units and Up
Total Rooms17
Total Bedrms06
Total Baths6
1st Floor Use: 
Heat/ACNONE
Frame TypeWOOD FRAME
Baths/PlumbingAVERAGE
Ceiling/WallCEILING ONLY
Rooms/PrtnsAVERAGE
Wall Height8.00
% Comn Wall 
Building Photo Building Photo
Building Layout Building Layout
Building Sub-Areas (sq ft)
CodeDescriptionGross
Area		Living
Area
FUSUpper Story, Finished 2,728 2,728
BASFirst Floor 1,364 1,364
UBMBasement, Unfinished 1,364 0
   5,456 4,092
Building 2 : Section 1
Year Built: 1870
Living Area: 2,660
Replacement Cost: $693,157
Building Percent Good: 58
Replacement Cost
Less Depreciation:
$402,000
Building Attributes : Bldg 2 of 2
FieldDescription
Style:Apartments
ModelCommercial
GradeAverage
Stories:2
Occupancy4.00
Exterior Wall 1Vinyl Siding
Exterior Wall 2 
Roof StructureGable/Hip
Roof CoverAsph/F Gls/Cmp
Interior Wall 1Plastered
Interior Wall 2 
Interior Floor 1Pine/Soft Wood
Interior Floor 2 
Heating FuelGas
Heating TypeForced Air-Duc
AC TypeNone
Struct Class 
Bldg UseApartments 9 Units and Up
Total Rooms17
Total Bedrms05
Total Baths04
1st Floor Use: 
Heat/ACNONE
Frame TypeWOOD FRAME
Baths/PlumbingAVERAGE
Ceiling/WallCEILING ONLY
Rooms/PrtnsAVERAGE
Wall Height8.00
% Comn Wall0.00
Building Photo Building Photo
Building Layout Building Layout
Building Sub-Areas (sq ft)
CodeDescriptionGross
Area		Living
Area
BASFirst Floor 1,330 1,330
FUSUpper Story, Finished 1,330 1,330
FOPPorch, Open, Finished 88 0
UATAttic, Unfinished 1,110 0
UBMBasement, Unfinished 1,418 0
   5,276 2,660

Extra Features
Extra Features

No Data for Extra Features


Land
Land Use
Use Code1120
DescriptionApartments 9 Units and Up  
ZoneR8
Neighborhood
Alt Land ApprNo
Category
Land Line Valuation
Size (Acres)0.12
Frontage100
Depth45
Assessed Value$525,000

Outbuildings
Outbuildings

No Data for Outbuildings

Valuation History
Assessment
Valuation YearImprovementsLandTotal
2026$857,800$525,000$1,382,800
2025$832,600$510,000$1,342,600
2024$832,600$480,000$1,312,600

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