28 UPPER SPRUCE SHORE RD
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Location
28 UPPER SPRUCE SHORE RD
Mblu
58/ 26/ / /
Acct#
4240
Owner
MCPHERSON KYLE M & RACHEL
Assessment
$272,800
Appraisal
$272,800
PID
4240
Building Count
1
Current Value
Appraisal
Valuation YearImprovementsLandTotal
2025$187,200$85,600$272,800
Assessment
Valuation YearImprovementsLandTotal
2025$187,200$85,600$272,800

Owner of Record
OwnerMCPHERSON KYLE M & RACHEL
Co-Owner
Address28 UPPER SPRUCE SHORE RD
HARPSWELL, ME 04079
Sale Price$0
Certificate
Book & Page 35793/0206
Sale Date06/03/2019
Instrument1A

Ownership History
Ownership History
OwnerSale PriceCertificateBook & PageInstrumentSale Date
MCPHERSON KYLE M & RACHEL$0 35793/02061A06/03/2019
MCPHERSON KYLE M$210,000 32820/02410012/22/2015
VOGEL MONTY D & BETH M$230,000 31653/00300007/21/2014
DURANT CRAIG R & TAMARA J VOGEL$0 31273/01781H12/27/2013
DURANT TAMARA V & CRAIG R$197,500 30145/01430011/20/2012

Building Information
Building 1 : Section 1
Year Built: 1990
Living Area: 1,551
Replacement Cost: $221,253
Building Percent Good: 82
Replacement Cost
Less Depreciation:
$181,400
Building Attributes
FieldDescription
Style:Cape Cod
ModelResidential
Grade:Average
Stories:1.75
Occupancy1
Exterior Wall 1Clapboard
Exterior Wall 2 
Roof Structure:Gable/Hip
Roof CoverAsph/F Gls/Cmp
Interior Wall 1Drywall/Sheet
Interior Wall 2 
Interior Flr 1Hardwood
Interior Flr 2Carpet
Heat FuelOil
Heat Type:Hot Water
AC Type:None
Total Bedrooms:3 Bedrooms
Total Bthrms:2
Total Half Baths:0
Total Xtra Fixtrs: 
Total Rooms:6
Bath Style:Average
Kitchen Style:Average
Building Photo Building Photo
Building Layout Building Layout
Building Sub-Areas (sq ft)
CodeDescriptionGross
Area		Living
Area
BASFirst Floor 903 903
TQSThree Quarter Story 864 648
UBMBasement, Unfinished 903 0
WDKDeck, Wood 406 0
   3,076 1,551

Extra Features
Extra Features
CodeDescriptionSizeValueBldg #
HRTHEARTH1.00 UNIT$5001
FPL21.5 STORY CHIM1.00 UNITS$3,8001

Land
Land Use
Use Code1010
DescriptionSingle Family  
ZoneINT
Neighborhood70
Alt Land ApprNo
Category
Land Line Valuation
Size (Acres)2.43
Assessed Value$85,600
Appraised Value$85,600

Outbuildings
Outbuildings
CodeDescriptionSub CodeSub DescriptionSizeValueBldg #
LNTLEAN-TO  192.00 S.F.$1,5001
Valuation History
Appraisal
Valuation YearImprovementsLandTotal
2025$187,200$85,600$272,800
2024$187,200$85,600$272,800
2023$181,900$85,600$267,500
2022$181,900$85,600$267,500
2021$145,600$81,600$227,200

Assessment
Valuation YearImprovementsLandTotal
2025$187,200$85,600$272,800
2024$187,200$85,600$272,800
2023$181,900$85,600$267,500
2022$181,900$85,600$267,500
2021$145,600$81,600$227,200

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