178 LOW ST
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Location
178 LOW ST
MBLU
40/ 83/A / /
Owner
UPPER LOW STREET LLC T/C
Assessment
$2,059,600
PID
2562
Building Count
1
Current Value
Assessment
Valuation YearImprovementsLandTotal
2026$1,216,500$843,100$2,059,600

Owner of Record
OwnerUPPER LOW STREET LLC T/C
Co-OwnerGARY B GASTMAN & LAURA J GOLDBERG TRS
Address178 LOW ST
NEWBURYPORT, MA 01950
Sale Price$2,300,000
Certificate
Book & Page 36688/0115
Sale Date05/01/2018
Instrument1C

Ownership History
Ownership History
OwnerSale PriceCertificateBook & PageInstrumentSale Date
UPPER LOW STREET LLC T/C$2,300,000 36688/01151C05/01/2018
THE RACQUET CLUB OF NBPT LTD$0 6301/0391 11/23/1976

Building Information
Building 1 : Section 1
Year Built: 1973
Living Area: 41,280
Building Attributes
FieldDescription
Style:Tennis Club
ModelCommercial
GradeBelow Average
Stories:1
Occupancy1.00
Exterior Wall 1Pre-finsh Metl
Exterior Wall 2 
Roof StructureGable/Hip
Roof CoverMetal/Tin
Interior Wall 1Minim/Masonry
Interior Wall 2Drywall/Sheet
Interior Floor 1Vinyl/Asphalt
Interior Floor 2 
Heating FuelGas
Heating TypeHot Air-no Duc
AC TypeNone
Struct Class 
Bldg UseTENNIS CLB
Total Rooms 
Total Bedrms00
Total Baths0
Heat/ACNONE
Frame TypeSTEEL
Baths/PlumbingAVERAGE
Ceiling/WallCEILING ONLY
Rooms/PrtnsLIGHT
Wall Height22.00
% Comn Wall0.00
Building Photo Building Photo
Building Layout Building Layout
Building Sub-Areas (sq ft)
CodeDescriptionGross
Area		Living
Area
BASFirst Floor 41,280 41,280
CANCanopy 320 0
   41,600 41,280

Extra Features
Extra Features
CodeDescriptionSizeValueBldg #
A/CAIR CONDITION3000.00 S.F$4,3001
MEZ3W/PARTITIONS3000.00 S.F.$67,7001

Land
Land Use
Use Code3750
DescriptionTENNIS CLB  
Land Line Valuation
Size (Acres)5.05
Depth0
Assessed Value$843,100

Outbuildings
Outbuildings
CodeDescriptionSub CodeSub DescriptionSizeValueBldg #
PAV1PAVING-ASPHALT  12000.00 S.F.$16,5001
TENTENNIS COURT  6.00 UNITS$120,0001
LT4W/FOUR LIGHTS  4.00 UNITS$7,2001
SGN1SIGN-1 SD W/M  54.00 S.F.&HGT$1,5001
Valuation History
Assessment
Valuation YearImprovementsLandTotal
2025$1,254,300$787,900$2,042,200
2024$1,202,600$750,700$1,953,300
2023$1,116,700$682,700$1,799,400

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