A "full" town had different values over time due to the addition or update of specific buildings.
At one point, it was 41300, after 48000 points. Then, it increased to 49800 points and so on.
Following an update of the shops (Tailor level 15, Gunsmith level 20, and General Store level 15), I believe it reached 73300 points.
Now, with the latest upgrades (Tailor level 25, Gunsmith level 30, and General Store level 25), the new "full" town stands at 139800 points.
Of course, this is considering the Church is at level 1.