75 PORTSMOUTH AVE
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Location
75 PORTSMOUTH AVE
Mblu
65/ / 127/ /
Acct#
F2220R
Owner
GILBERT EXETER LLC 50% SCHARFF EXETER LLC 50%
Total Market Value
$7,950,200
Appraisal
$7,950,200
PID
1884
Building Count
2
Current Value
Appraisal
Valuation YearImprovementsLandTotal
2025$4,475,500$3,474,700$7,950,200
Assessment
Valuation YearImprovementsLandTotal
2025$4,475,500$3,474,700$7,950,200

Parcel Addresses
Additional Addresses

No Additional Addresses available for this parcel


Owner of Record
OwnerGILBERT EXETER LLC 50% SCHARFF EXETER LLC 50%
Co-OwnerC/O WJP DEVELOPMENT LLC
Address8 GREENLEAF WOODS DR SUITE 200
PORTSMOUTH, NH 03801
Sale Price$0
Certificate
Book & Page 6675/1123
Sale Date12/15/2025
Instrument40

Ownership History
Ownership History
OwnerSale PriceCertificateBook & PageInstrumentSale Date
GILBERT EXETER LLC 50% SCHARFF EXETER LLC 50%$0 6675/11234012/15/2025
R E L COMMONS LLC$4,508,400 4446/26150003/04/2005
FIRST DEVELOPMENT CORP$0 1907/0146  

Building Information
Building 1 : Section 1
Year Built: 1955
Living Area: 71,247
Replacement Cost: $5,634,209
Building Percent Good: 60
Replacement Cost
Less Depreciation:
$3,380,500
Building Attributes
FieldDescription
Style:Shop Center LO
ModelCommercial
GradeAverage +20
Stories:1
Occupancy16.00
Exterior Wall 1Concr/Cinder
Exterior Wall 2 
Roof StructureFlat
Roof CoverTar & Gravel
Interior Wall 1Drywall/Sheet
Interior Wall 2 
Interior Floor 1Vinyl/Asphalt
Interior Floor 2Carpet
Heating FuelGas
Heating TypeForced Air-Duc
AC TypeNone
Bldg UseSHOPNGMALL
Total Rooms 
Total Bedrms00
Total Baths0
%Taxable1
1st Floor Use:3230
Heat/ACHEAT/AC PKGS
Frame TypeMASONRY
Baths/PlumbingAVERAGE
Ceiling/WallSUS-CEIL & WL
Rooms/PrtnsAVERAGE
Wall Height13.00
% Comn Wall0.00
Building Photo Building Photo
Building Layout Building Layout
Building Sub-Areas (sq ft)
CodeDescriptionGross
Area		Living
Area
BASFirst Floor 71,247 71,247
CANCanopy 6,055 0
FEPPorch, Enclosed, Finished 371 0
   77,673 71,247
Building 2 : Section 1
Year Built: 2006
Living Area: 7,173
Replacement Cost: $852,617
Building Percent Good: 76
Replacement Cost
Less Depreciation:
$648,000
Building Attributes : Bldg 2 of 2
FieldDescription
Style:Restaurant
ModelCommercial
GradeAverage +10
Stories:1
Occupancy1.00
Exterior Wall 1Concr/Cinder
Exterior Wall 2 
Roof StructureWood Truss
Roof CoverCorrugated Asb
Interior Wall 1Drywall/Sheet
Interior Wall 2 
Interior Floor 1Carpet
Interior Floor 2Quarry Tile
Heating FuelGas
Heating TypeForced Air-Duc
AC TypeCentral
Bldg UseSHOPNGMALL
Total Rooms 
Total Bedrms 
Total Baths 
%Taxable1
1st Floor Use: 
Heat/ACHEAT/AC PKGS
Frame TypeWOOD FRAME
Baths/PlumbingAVERAGE
Ceiling/WallSUS-CEIL & WL
Rooms/PrtnsAVERAGE
Wall Height0.00
% Comn Wall 
Building Photo Building Photo
Building Layout Building Layout
Building Sub-Areas (sq ft)
CodeDescriptionGross
Area		Living
Area
BASFirst Floor 7,173 7,173
FOPPorch, Open, Finished 221 0
PTOPatio 1,305 0
USTUtility, Storage, Unfinished 360 0
   9,059 7,173

Extra Features
Extra Features
CodeDescriptionSizeAssessed ValueBldg #
CLR1COOLER136.00 S.F.$2,1002
SPR1SPRINKLERS-WET77898.00 S.F.$93,5001
CLR1COOLER100.00 S.F.$1,5002
CLR1COOLER320.00 S.F.$3,8001
CLR2FREEZER TEMPS100.00 S.F.$2,1002
CLR1COOLER120.00 S.F.$1,4001
SPR1SPRINKLERS-WET7078.00 S.F.$10,8002
CLR2FREEZER TEMPS80.00 S.F.$1,3001
MEZ1MEZZANINE-UNF4539.00 S.F.$21,8001
MEZ3W/PARTITIONS352.00 S.F.$3,8001
MEZ3W/PARTITIONS452.00 S.F.$4,9001

Land
Land Use
Use Code3230
DescriptionSHOPNGMALL  
ZoneC-2
NeighborhoodC9
Alt Land ApprNo
Category
Land Line Valuation
Size (Acres)7.54
Frontage0
Depth0
Total Market Land$3,474,700
Appraised Value$3,474,700

Outbuildings
Outbuildings
CodeDescriptionSub CodeSub DescriptionSizeAssessed ValueBldg #
PAV1PAVING-ASPHALT  200000.00 S.F.$300,0001
Valuation History
Appraisal
Valuation YearImprovementsLandTotal
2025$4,475,500$3,474,700$7,950,200
2024$4,475,500$3,474,700$7,950,200
2023$2,521,900$1,981,500$4,503,400

Assessment
Valuation YearImprovementsLandTotal
2025$4,475,500$3,474,700$7,950,200
2024$4,475,500$3,474,700$7,950,200
2023$2,521,900$1,981,500$4,503,400

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