259 FRONT ST
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Location
259 FRONT ST
Map Lot Sublot
26/ 259/ 000/ /
Acct#
26-259-000
Owner
COGA 259, LLC
Building Name
Taxable Status
Non-Exempt
Total Market Value
$1,303,500
PID
2140
Building Count
1
Legal Description
Tax Class
C
Resid. Units
Comm. Units
3
Zoning
C1
Zoning Overlays
C1
Location
Current Value
Assessment
Valuation YearImprovementsLandTotal
2026$1,069,800$233,700$1,303,500

Parcel Addresses
Additional Addresses

No Additional Addresses available for this parcel


Owner of Record
OwnerCOGA 259, LLC
Co-Owner
AddressPO BOX 586
PORTLAND, ME 04112-0586
Sale Price$0
Book2024R
Page5964
Sale Date11/13/2024
InstrumentT
QualifiedU

Ownership History
Ownership History
OwnerSale PriceInstrumentSale DateBookPage
COGA 259, LLC$0T11/13/20242024R5964
COGA HOLDINGS, LLC$900,000S09/20/20222022R6726
ES I, LLC$925,800I04/30/20103185166
SEWALL, M W & CO$00001/01/1800326351

Building Information
Building 1 : Section 1
Year Built: 1998
Living Area: 7,540
Replacement Cost: $1,668,277
Building Percent Good: 63
Replacement Cost
Less Depreciation:
$1,051,000
Building Attributes
FieldDescription
StyleOffice
ModelCommercial
GradeGood -
Stories2
Units3.00
Exterior Wall 1Brick Masonry
Exterior Wall 2 
Roof StructureFlat
Roof CoverRolled Compos
Interior Wall 1Drywall/Sheet
Interior Wall 2 
Interior Floor 1Carpet
Interior Floor 2 
Heat FuelOil
Heat TypeHot Water
AC TypeCentral
Heating/CoolingHeat/AC Packaged
FrameMasonary
Primary Bldg UseOFFICE BLD MDL-94
Baths/PlumbingAverage
Ceiling/WallCeil & Walls
Rooms/PrtnsAverage
Wall Height10.00
Building Photo Building Photo
Building Layout Building Layout
Building Sub-Areas (sq ft)
CodeDescriptionGross
Area		Living
Area
BASFirst Floor 3,940 3,940
FUSUpper Story, Finished 3,600 3,600
FOPPorch, Open, Framed 375 0
UBMBasement, Unfinished 2,700 0
WDKDeck, Wood 96 0
   10,711 7,540

Extra Features
Extra Features
CodeDescriptionSub CodeSub DescriptionSizeAssessed ValueBldg #
SPR1SPRINKLERS-WET  7540.00 S.F.$4,8001

Parcel Information
Use Code3400
DescriptionOFFICE BLD MDL-94  
Deeded Acres

Land
Land Use
Use Code3400
DescriptionOFFICE BLD MDL-94  
ZoneC1
Neighborhood201C DOWNTOWN HYDE C
Category
Land Line Valuation
Size (Acres)0.24
Total Market Land$233,700

Outbuildings
Outbuildings
CodeDescriptionSub CodeSub DescriptionSizeAssessed ValueBldg #
PAV1PAVING-ASPHALT  7000.00 S.F.$14,0001
Valuation History
Assessment
Valuation YearImprovementsLandTotal
2025$1,069,800$233,700$1,303,500
2024$975,900$231,400$1,207,300

Regarding Parcel: Map Lot Sublot : 26/ 259/ 000/ / Location : 259 FRONT ST

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