27 Northport Dr  
Portland, ME 04103  
Cumberland County  
Board of Assessment Review  
Meeting Minutes - Final  
Meeting Location: 27 Northport Drive, Portland ME 04103  
Tuesday, April 7, 2026  
5:00 PM  
Sebago Meeting Room  
27 Northport Dr  
Portland, ME 04103  
CALL TO ORDER  
The Board of Assessment Review met for their meeting at 27 Northport Drive, Portland, in the Sebago  
Lake Conference Room, the meeting was called to Order by Chair Ed Getty at 5:00 p.m.  
ROLL CALL  
4 -  
1 -  
Board Member David Silk, Chair Edward Getty, Vice Chair Geoffrey  
Crain and Board Member Peter Coyne  
Board Member Alex Coupe  
Present:  
Excused:  
APPROVAL OF MINUTES  
BAR 26-001 Approval of the minutes, August 20, 2025, meeting of the Board of Assessment  
Review.  
A motion was made by Board Member Silk, seconded by Board Member Coyne,  
that this BAR Agenda Item be APPROVED. The motion carried by a unanimous  
vote.  
NEW BUSINESS  
BAR 26-002 Annual appointment of the Chair and Secretary for the Board of Assessment.  
A motion was made by Board Member Getty, seconded by Board Member Silk,  
that Geoffrey Crain serve as Secretary for the Board be APPROVED. The  
motion carried by a unanimous vote.  
A motion was made by Board Member Silk, seconded by Board Member Coyne,  
for Ed Getty to serve as Chair of the Board be APPROVED. The motion carried  
by a unanimous vote.  
BAR 26-003 Appeal for 2025 - 26 Tax Abatement request for 22 Zakelo Island Rd, Harrison  
Maine, MAP-Lot 21-0106-07 by Paul and Toni Goode.  
The Board reviewed written testimony and heard oral presentations from  
property owners Paul and Toni Goode and the Town of Harrison Assessors  
Agent, Jessica Westhaver from Parker Appraisal Company. The appeal focused  
on a property overvaluation. The Board determined that the Taxpayer presented  
sufficient and persuasive evidence to establish that the assessed valuation of  
the Property was manifestly wrong. The Board granted the Taxpayer’s request  
for abatement in the amount of $153,000 in assessed value for a total revised  
assessed value of $812,000 relating to the April 1, 2025 assessment date.  
A motion was made by Board Member Coyne, seconded by Board Member  
Crain, that the BAR Agenda Item be APPROVED. The motion carried by the  
following vote:  
4 -  
Board Member Silk, Chair Getty, Vice Chair Crain and Board Member  
Coyne  
Yes:  
0
No:  
1 -  
Board Member Coupe  
Excused:  
BAR 26-004 Appeal for 2025 - 26 Tax Abatement Request for 475 Cape Monday Rd,  
Harrison, ME, MAP/Lot 0013/0055 by Lawrence and Aileen Makovich.  
The Board reviewed written testimony and heard oral presentations from  
property owners Lawrence Makovich and Aileen Makovich and the Town of  
Harrison Assessors Agent, Jessica Westhaver from Parker Appraisal Company.  
The appeal focused on a unjust discrimination. The Board determined that the  
Taxpayer’s evidence was persuasive that the application of the 1.25 lot valuation  
factor is not adequately supported as applied to the Taxpayer’s property. As a  
result, the Board finds that the Taxpayer proved that the assessed valuation of  
the property was manifestly wrong, and that the Assessors’ methodology  
resulted in unjust discrimination of the Property in comparison to similarly  
situated properties. The Board granted the Taxpayer’s request for an  
abatement in part, approving an abatement in the amount of $184,594.00 in  
assessed value for the April 1, 2025, assessment date.  
This BAR Agenda Item was APPROVED.  
4 -  
Board Member Silk, Chair Getty, Vice Chair Crain and Board Member  
Coyne  
Yes:  
0
No:  
1 -  
Board Member Coupe  
Excused:  
BAR 26-005 To enter into Executive Session under 1 M.R.S.A. §405(6)(F) and 36 M.R.S. §  
841(2) to review the request of a property tax abatement appeal. (Item Added in  
Session)  
At 7:31 p.m., a motion was made by Board Member Silk, seconded by Board  
Member Coyne, that the BAR Agenda Item be APPROVED. The motion carried  
by the following vote:  
4 -  
Board Member Silk, Chair Getty, Vice Chair Crain and Board Member  
Coyne  
Yes:  
0
No:  
1 -  
Board Member Coupe  
Excused:  
At 7:45 p.m. a motion was made by Board Member Coyne, seconded by Board  
Member Silk, that the BAR Agenda Item be CONCLUDED. The motion carried  
by the following vote:  
4 -  
Board Member Silk, Chair Getty, Vice Chair Crain and Board Member  
Coyne  
Yes:  
No:  
0
1 -  
Board Member Coupe  
Excused:  
NEXT MEETING: Tuesday, May 19, 2026  
ADJOURNMENT  
The meeting was ADJOURNED at 7:45 p.m.