Portland property owner disputes $579,800 assessment for 24 Willis Street; board agrees to hear appeal

The Portland Board of Assessment Review on March 17 agreed to hear an appeal from Patricia Bleach challenging the April 1, 2025 assessment that places the total value of 24 Willis Street at $579,800 and the land component at $423,300.

Bleach told the board she relied on the assessor's own comparable-output module and highlighted a nearby parcel (38 Turner) that she said had a much smaller increase in land value. "That is manifestly wrong. A third grader could tell you that," Bleach said, arguing her nonconforming lot cannot be fairly compared to nearby buildable lots and asking the board to reduce the assessed land value substantially.

Why it matters: property valuations determine local property-tax burdens, and Bleach urged the board to correct what she described as inconsistent treatment of nonconforming lots in the city's recent revaluation. The hearing focused on whether the assessor's methodology and the sales the assessor used to model land values properly accounted for lot size, off-street parking and neighborhood location.

What the assessor's side said: witnesses for the assessor and its contractor, Tyler Technologies, explained the city used a sales-based approach and a neighborhood-specific land curve for the Monjoy Hill area. Tyler witness Ghent Grube, a senior project supervisor who reviewed the record, said he saw no comparables presented by the appellant that would justify reducing the assessment. "I agree with the valuation as the property stated," Grube said during his testimony.

Technical points discussed: the parties debated the contractor's base-lot assumptions and size adjustments. Witnesses cited a historical base-lot size used in the vendor's model (4,500 square feet) and per-square-foot base rates with incremental and decremental adjustments; the assessor's team also applied an influence adjustment to properties without off-street parking in some comparisons. The assessor's presentation included slides showing five neighborhood sales and a median assessment-to-sale ratio near 95.7% for the Monjoy Hill sample.

Board procedure and next steps: before testimony began the board confirmed jurisdiction and the timeliness of Bleach's appeal; the chair moved that "the board find that we have jurisdiction to hear this appeal," the motion was seconded and the hearing proceeded. After evidence and questioning, the board indicated it would deliberate and issue a written decision by mail; the chair said the board typically provides a verbal disposition at the close of the hearing and follows with a mailed written decision and a posted record.

What was not decided: the board did not announce a final determination at the March 17 proceeding. Members asked for clarification on zoning and minimum-lot-size contexts for the comparables and requested address-level citation for some small-lot sales cited by Tyler. The record includes the assessor's exhibits, emails exchanged between the parties and photos the appellant provided; the board admitted those materials into the record in part.

The hearing will proceed to closing arguments and deliberation; the board said parties should expect a written decision in the mail and posted alongside the record once the board completes its deliberations.