285 FRONT ST UNIT #104
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Location
285 FRONT ST UNIT #104
Map Lot Sublot
26/ 258/ 414/ /
Acct#
26-258-414
Owner
ELS, SUSAN & JAPHET D. M. (TTEES)
Building Name
Taxable Status
Non-Exempt
Assessment
$681,700
PID
4338
Building Count
1
Legal Description
Tax Class
Resid. Units
1
Comm. Units
Zoning
Zoning Overlays
Location
Current Value
Assessment
Valuation YearImprovementsLandTotal
2026$491,700$190,000$681,700

Parcel Addreses
Additional Addresses

No Additional Addresses available for this parcel


Owner of Record
OwnerELS, SUSAN & JAPHET D. M. (TTEES)
Co-OwnerELS TRUST
Address285 FRONT ST UNIT 104
BATH, ME 04530
Sale Price$0
Book2024R
Page3628
Sale Date07/31/2024
InstrumentT
QualifiedU

Ownership History
Ownership History
OwnerSale PriceInstrumentSale DateBookPage
ELS, SUSAN & JAPHET D. M. (TTEES)$0T07/31/20242024R3628
ELS, SUSAN$520,000006/01/20202020R3628
BATH RIVERWALK, LLC$00012/23/20152015R9595

Building Information
Building 1 : Section 1
Year Built: 2019
Living Area: 1,595
Replacement Cost: $501,750
Building Percent Good: 98
Replacement Cost
Less Depreciation:
$491,700
Building Attributes
FieldDescription
Grade 2 
StyleCondominium
ModelRes Condo
GradeGood
Grade 
StoriesOne Story
Occupancy1
Interior Wall 1Drywall/Sheet
Interior Wall 2 
Interior Floor 1Hardwood
Interior Floor 2Carpet
Heat FuelGas
Heat TypeHot Water
AC TypeCentral
Bedroom No2
Full Baths No2 Full
Half Bath No 
Extra Fixtures (No)1
Total Rooms4
Bath StyleModern
Kitchen StyleModern
Fireplace(s) No1
Fireplace Stacks No 
Finished Bsmt Area 
Parking Spaces No. 
Building Number 
Condo ClassGood - B Grade
Basement Garage (No)2
Building Photo Building Photo
Building Layout Building Layout
Building Sub-Areas (sq ft)
CodeDescriptionGross
Area		Living
Area
BASFirst Floor 1,595 1,595
FOPPorch, Open, Framed 180 0
FSTUtility, Finished 48 0
   1,823 1,595

Extra Features
Extra Features

No Data for Extra Features


Parcel Information
Use Code1021
DescriptionCondo Unit  
Deeded Acres0

Land
Land Use
Use Code1021
DescriptionCondo Unit  
ZoneC1
Neighborhood
Category
Land Line Valuation
Size (Acres)0
Assessed Value$190,000

Outbuildings
Outbuildings

No Data for Outbuildings

Valuation History
Assessment
Valuation YearImprovementsLandTotal
2025$491,700$190,000$681,700
2024$459,700$185,000$644,700
2023$371,700$192,500$564,200

Regarding Parcel: Map Lot Sublot : 26/ 258/ 414/ / Location : 285 FRONT ST UNIT #104

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