The Greenleaf Cove Association applied to have part of their property classified as Open Space. Westport Island denied that application, and the assocation is now appealing that decision to the State Bureau of Property Tax Review.

The application regarded 1.1 acres of land referred to as the “Common Lot” for the association, a nonprofit homeowners association on Westport Island.

The town received notice this week from the State Bureau of Property Tax Review of the appeal, and is required to respond within 20 days from the receipt of the notice.

The town is required to respond in writing to the following three requests: A written response either offering or denying the allegations contained in the petition; a brief statement of the reasons for the denial of the abatement; and to complete an informational sheet enclosed in the notice.

The appeal is for the refusal of the assessors to abate a tax for the 2011 year. According to information received by the town, the assessed value of the land is $272,260, with a tax rate of $7.00 per $1,000, the taxes amount to about $1,900 per year.

A common lot within a homeowners association is shared by the property owners within the association, which includes the responsibility sharing the cost of maintenance and taxes of the common lot. There are about 10 homeowners in the Greenleaf Cove Association that share in the 1.1 acres being requested to go into open space.

According to a letter written to the town selectmen on July 15, 2011, from the Maine Certified Assessor Eugene Huskins, the application for Open Space designation was denied because of a 176-square-foot pier attached to the land that is considered an improvement to the property.

Huskins quoted from the Maine Open Space Tax Law in his letter to the selectmen recommending the denial of the application. “If a parcel of land for which the owner or owners are seeking classification as Open Space contains any principal or accessory structures that are inconsistent with the preservation of the land as Open Space, the owner or owners in their schedule shall exclude from their application or classification as Open Space a parcel of land containing those buildings or improvements.”

The association disagrees with this, indicating the pier serves as viewing platform and offers the only public views of a historic 1789 salt water farm homestead, trading post and tidal mile site recorded on the national registry of Historic places.

Not only does the appeal ask for Open Space designation for the property it also is requesting a reduced assessed value of $272,260 to $217,808, a reduction of 20 percent, to reflect the valuation of undeveloped open space.

The Westport Planning Board and code enforcement officer have also ruled the lot is buildable, and have denied the abatement application.

The association is requesting a hearing to be held by the State of Maine Board of Property Tax Review.