100-102 Boston Street in Salem is taxed and assessed as commercial with about just less than half the parcel resting in B2 (Business) zoning and the balance being R2 (Residential) zoning with an existing curb cut on Beaver Street. Boston Street sees 23,105 VPD as the main artery taking you from downtown historic Salem and it's Gallows Hill and McIntyre Districts to Route 128 N/S via Peabody Square.