108 South Main St, Middleton — property record card
Commercial condo built in 2004 in Middleton, assessed at $5,202,400 for fiscal year 2026; last sold for $2,640,000 on March 27, 2025.
Rebuilt from the Middleton assessor file as published by MassGIS — not the official card. For the official card, with owner, photo and sketch, ask the Middleton assessor’s office.
Parcel
| Location | 108 South Main St, Middleton MA 01949 |
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| Map and parcel ID | 0029-0000-0186 0029 A-0000-0186 A |
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| Use | Commercial condo (use code 343) |
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| Zoning | M1 |
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| County | Essex |
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Valuation — fiscal year 2026
| Building | $5,172,400 |
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| Land | $0 |
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| Other | $30,000 |
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| Total assessed | $5,202,400 |
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Building
| Year built | 2004 |
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| Style | Condo-100SoM |
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| Living area | 5,955 ft² |
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| Stories | 2 |
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| Units | 14 |
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Last recorded sale
| Price | $2,640,000 |
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| Date | March 27, 2025 |
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| Deed | Registry of Deeds book 42633, page 531 |
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14 assessor accounts on this parcel
Condominium units or several buildings share one parcel; each has its own assessment.
| Address | Account | Use | Assessed | Last sale |
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| 92 South Main St | 0029 A-0000-0186 C | Commercial condo | $370,000 | $2,640,000 March 27, 2025 |
| 94 96 South Main St | 0029 A-0000-0186 D | Commercial condo | $485,000 | $2,640,000 March 27, 2025 |
| 98 South Main St | 0029 A-0000-0186 F | Commercial condo | $359,500 | $2,640,000 March 27, 2025 |
| 100 South Main St | 0029-0000-0186 | Other, Non-Taxable Condominium Common Land | $0 | nominal ($1) March 27, 2025 |
| 100B South Main St | 0029 A-0000-0186 K | Commercial condo | $581,200 | $511,458 July 21, 2006 |
| 100D South Main St | 0029 A-0000-0186 L | Commercial condo | $123,000 | $2,640,000 March 27, 2025 |
| 100E South Main St | 0029 A-0000-0186 S | Commercial condo | $402,100 | $344,927 July 14, 2006 |
| 100F South Main St | 0029 A-0000-0186 M | Commercial condo | $181,800 | $135,000 January 15, 2014 |
| 100G South Main St | 0029 A-0000-0186 N | Commercial condo | $314,600 | $2,640,000 March 27, 2025 |
| 100J South Main St | 0029 A-0000-0186 R | Commercial condo | $195,200 | $169,084 July 20, 2006 |
| 102 South Main St | 0029 A-0000-0186 G | Commercial condo | $438,600 | $340,000 February 20, 2013 |
| 104 South Main St | 0029 A-0000-0186 J | Commercial condo | $444,400 | $2,640,000 March 27, 2025 |
| 106 South Main St | 0029 A-0000-0186 B | Commercial condo | $416,300 | $400,000 March 27, 2025 |
| 108 South Main St | 0029 A-0000-0186 A | Commercial condo | $890,700 | $990,000 October 2, 2017 |
What MassDEP has recorded
No tier-classified 21E site and no Activity and Use Limitation is mapped on this parcel.
What this means
- The last sale price is 49% below the current assessment. Massachusetts assessments aim at full market value as of January 1 of the year before the fiscal year.
Point at the centre of the assessor parcel — not a survey.
Data: Middleton assessor file for fiscal year 2026, via MassGIS, retrieved October 30, 2026; MassDEP sites retrieved the same day. Sources and freshness. No owner names are published.

The report for 108 South Main St
This page shows the assessor record and the MassDEP sites on the parcel. The report adds what lies around it: FEMA flood zone, wetlands, Zone II and other water supply protection areas, priority habitat, sewer or septic service, protected open space, and every 21E site within half a mile.
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