108 MATTHEWS ST
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Location
108 MATTHEWS ST
Mblu
R32/ 23/ 13/ /
Acct#
Owner
COUNTY OF WORCESTER
PBN
Total Market Value
$3,071,000
Appraisal
$3,071,000
PID
4561
Building Count
1
Current Value
Appraisal
Valuation YearImprovementsLandTotal
2026$2,891,200$179,800$3,071,000
Assessment
Valuation YearImprovementsLandTotal
2026$2,891,200$179,800$3,071,000

Owner of Record
OwnerCOUNTY OF WORCESTER
Co-OwnerCOURTHOUSE
Address108 MATTHEWS ST
GARDNER, MA 01440
Sale Price$0
Certificate
Book & Page 1/0
Sale Date01/01/1900
Instrument00

Ownership History
Ownership History
OwnerSale PriceCertificateBook & PageInstrumentSale Date
COUNTY OF WORCESTER$0 1/00001/01/1900

Building Information
Building 1 : Section 1
Year Built: 1975
Living Area: 17,524
Replacement Cost: $4,383,608
Building Percent Good: 64
Replacement Cost
Less Depreciation:

$2,805,500
Building Attributes
FieldDescription
Style:Medical Office
ModelCommercial
GradeAverage +20
Stories:2
Occupancy1.00
Exterior Wall 1Concr/Cinder
Exterior Wall 2 
Roof StructureFlat
Roof CoverTar & Gravel
Interior Wall 1Drywall/Sheet
Interior Wall 2Cust Wd Panel
Interior Floor 1Vinyl/Asphalt
Interior Floor 2 
Heating FuelElectric
Heating TypeForced Air-Duc
AC TypeHeat Pump
Bldg UseCounty Commission C
Total Rooms 
Total Bedrms00
Total Baths4
1st Floor Use:9020
Heat/ACHEAT/AC PKGS
Frame TypeFIREPRF STEEL
Baths/PlumbingAVERAGE
Ceiling/WallCEIL & WALLS
Rooms/PrtnsAVERAGE
Wall Height12.00
% Comn Wall0.00
Building Photo Building Photo
Building Layout Building Layout
Building Sub-Areas (sq ft)
CodeDescriptionGross
Area
Living
Area
BASFirst Floor 8,762 8,762
FUSUpper Story, Finished 8,762 8,762
CANCanopy 2,240 0
FGRGarage, Finished 792 0
FOPPorch, Open, Finished 220 0
STPStoop 448 0
   21,224 17,524

Extra Features
Extra Features
CodeDescriptionSizeValueBldg #
SPR2Srp Wet Conc.17676.00 S.F.$20,9001

Land
Land Use
Use Code9941
DescriptionCounty Commission C  
ZoneR2
NeighborhoodC1
Alt Land ApprNo
Category
Land Line Valuation
Size (Sqr Feet)179902
Frontage0
Depth0
Total Market Land$179,800
Appraised Value$179,800

Outbuildings
Outbuildings
CodeDescriptionSub CodeSub DescriptionSizeValueBldg #
MSC36ELEV1  1.00 UNIT$4,0001
PAV1Paving Aspha  50000.00 S.F.$45,0001
LT22 Lights w Pol  2.00 UNITS$2,7001
FGR1Garage - A  192.00 S.F.$2,9001
LT1Light w Pole  12.00 UNITS$10,2001
Valuation History
Appraisal
Valuation YearImprovementsLandTotal
2025$3,060,400$177,700$3,238,100
2024$2,924,100$172,400$3,096,500
2023$2,890,200$130,200$3,020,400

Assessment
Valuation YearImprovementsLandTotal
2025$3,060,400$177,700$3,238,100
2024$2,924,100$172,400$3,096,500
2023$2,890,200$130,200$3,020,400

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