Financial & Assessment Core

Assessor Fair Market Value

$1,392,800

Taxable Assessed Value

$1,392,800

Est. Benchmark Tax (Unadjusted)

$6,964 / yr

at 0.5% benchmark baseline

Check Tax Equity Comps →

Cadastral Land Area

6.80 Acres

296,208 sq ft

Cadastral Attributes & Deed Registry

Recorded Legal Owner	DESORCY LEO III GATELY MICHAEL
Mailing Address	MAKONIKEY COMMON BEACH PO BOX 2032, VINEYARD HAVEN MA
Land Classification	1320
Improvement Share	0% Structure • 100% Land
Legal Description	Undevelopable Residential Land

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (4 Verified Comps)

0 MAKONIKEY COMMON BEACH is cataloged under the Dukes County, MA property tax appraisal roll with an assessor fair market valuation of $1,392,800. The underlying cadastral land allocation is assessed at $1,392,800. Based on the prevailing MA benchmark tax rate of 0.5%, estimated annual ad valorem taxes are approximately $6,964/year.

Assessed Land Valuation Baseline

$4.7021 / sq ft

Pure Cadastral Land Allocation ($1,392,800)

Plat Equity Disparity

Up to 61.9% Lower

Avg 46.9% reduction across 4 comps

Est. Potential Tax Rollback

$3,266 / yr

Immediate relief against certified assessment roll

Verified Pure Land Comparables (Private Holdings on Immediate Plat):

Comparable APN	Street Address / Owner	Land Area	Certified Land Value	Land Rate / sq ft	Inequity Gap
VERIFIED COMP 1-54	11 CHAPPAQUIDDICK AVE SWOPE DOUGLAS & JEANNE	69,696 sq ft	$124,900	$1.7921	-61.9%
LOCKED 1-62•••••	0 LAMB•••••••••••• DESO••••••••••••	2,178 sq ft	$3,900	$1.7906	-61.9%
LOCKED 1-52•••••	0 CHAP•••••••••••• BAYL••••••••••••	1,307 sq ft	$2,800	$2.1423	-54.4%
LOCKED 1-63•••••	104 NA•••••••••••• HORW••••••••••••	82,764 sq ft	$352,400	$4.2579	-9.4%

Official Value Adjustment Board (VAB) Evidence Packet Ready

Under Florida Statutes § 193.011 and county appraisal guidelines, presenting verified lower-assessed adjacent land comparables establishes prima facie proof of unequal assessment. Open the official certified evidence packet ready for VAB board submission.

🔒 Orders Paused for System Maintenance

Nearby Properties in Dukes County

Adjacent Property & Address	City	Just Valuation
11 WINNECOETTE AVE, WEST TISBURY, MA	WEST TISBURY	$4,824,600
11 BEACH PEBBLE RD, WEST TISBURY, MA	WEST TISBURY	$1,425,100
31 GAY HEAD AVE, WEST TISBURY, MA	WEST TISBURY	$2,776,600
9 BEACH PEBBLE RD, WEST TISBURY, MA	WEST TISBURY	$2,459,200
4 CUTTYHUNK AVE, WEST TISBURY, MA	WEST TISBURY	$3,185,400
17 UMBAGOG AVE, WEST TISBURY, MA	WEST TISBURY	$1,328,900