Maryland Department of Assessments and Taxation

The name of the ad valorem tax district, if any, in which the account is located. (Ad valorem means "according to value." An ad valorem tax, such as the property tax, is calculated according to the value of the property.)

This is the real property account identifier assigned by the Department. In most counties, the number consists of a two-digit district code and an account code. In Anne Arundel County the account identifier is a two-digit district code, a three-digit subdivision code, and an account code. In Baltimore City the account identifier is a two-digit ward number, a two-digit section number, a four-digit block number, and a lot number.

The reassessment area in which the property is located. The Department reassesses all real property in the state on a three-year cycle. Area 1 will be revalued as of January 1, 2010, 2013, 2016 etc. Area 2 will be revalued as of January 1, 2011, 2014, 2017 etc. Area 3 will be revalued as of January 1, 2012, 2015, 2018 etc.

The full cash value of the property as determined prior to the most recent assessment. The date of finality (valuation date) for this value will typically be three years prior to the most recent assessment (current value). Along with the current value, the base value is used to calculate the phase-in values.

YES indicates the primary structure has a basement. NO indicates the primary structure has no basement. Applicable to residential accounts only.

Properties that have been platted and subdi vided may have a block number as part of the legal description.

This code identifies many improved commercial uses. Click here to see a list of BPRUC Codes.

Displays the exemption class code and describes the type of exemption the property is receiving.

The recorded price for which title to a property is transferred.

The assessment amount, granted by the county or Baltimore City government, by law, exempt for taxation.

Where used, this code is used by a county government agency. The Department provides this as a service to county governments.

The full cash value of the property as of the most recent assessment. The date below this label will indicate the date of finality (valuation date).

The liber (book) and folio (page) used to identify the buyer's deed in the land records office of the clerk of the court.

The liber (book) and folio (page) used to identify the buyer's other deed that may be part of the transfer in the land records office of the clerk of the court.

The liber (book) and folio (page) used to identify the buyer's deed in the land records office of the clerk of court.

The assessment district number is a two-digit number that is part of the account identifier. (Account identifiers in Baltimore City do not have district numbers.)

Generally, for residential property, the total Enclosed Area of the dwelling(s) is the area which is above ground level. Finished areas in an Attic or Basement are NOT included in the enclosed area calculations. Any above grade area of the dwelling which has been adjusted for an unfinished portion will NOT be deducted from the Enclosed Area calculation.

For commercial property, the Enclosed Area calculation is usually the total area in square feet of the building(s) excluding parking structures and out-buildings.

If more than one Residential Dwelling or Commercial Building exist on an account, the Enclosed Area calculation will reflect the total combined area of all dwellings or buildings.

A property worksheet can be requested by the owner or their designated representative to further verify the information used in the Enclosed Area calculations. A worksheet can be requested from the assessment office in which the property is located.

Generally, for residential property, the total Living Area of the dwelling(s) is the area which is above ground level. Finished areas in an Attic or Basement are NOT included in the living area calculations. Any above grade area of the dwelling which has been adjusted for an unfinished portion will be deducted from the Living Area calculation.

For commercial property, the Living Area calculation is actually the total enclosed area. This area is usually the total area in square feet of the building(s) excluding parking structures and out-buildings.

If more than one Residential Dwelling or Commercial Building exists on an account, the Living Area calculation will reflect the total combined area of all dwellings or buildings.

A property worksheet can be requested by the owner or their designated representative to further verify the information used in the Living Area calculations. A worksheet can be requested from the assessment office in which the property is located.

The Exempt Class identifies the type of exemption the property is receiving (if any).

Describes the type(s) of exterior construction for the primary structure. If a dwelling has more than one type of exterior construction, the two most dominant types will be shown. The dominant types are those that have the highest percentages of coverage. These descriptions are: siding; frame; wood shingle; asbestos-type shingle; stucco; block; brick, stone, brick/siding; brick/frame; stone/siding; and stone/frame. Applies to residential accounts only.

Generally, the finished heated area below grade of the dwelling. This would not include any unfinished area below grade. Multiple dwellings are totaled in this field.

Full Bath - Number of baths with 3 fixtures or more (sink, toilet, tub or shower). Half Bath * Number of baths with 2 fixtures. Multiple dwellings are totaled in this field.

Attached – Number of garages connected to or part of a dwelling (this number does not define the size of the garage, i.e. – one car or two car). Detached – Number of freestanding garages (this number does not define the size of the garage, i.e. – one car or two car. Multiple dwellings are totaled in this field

Identifies the grid number of the tax map in which the property is located.

The current status of a homestead tax credit application: approved and date of approval; application received * but not yet processed; no application on file with the Department; or the application has been denied.

The current status of a homeowner tax credit application: No Application, Application Received and Date of received; Application Status and Date of status.

The Date the Application was received, or the Date the Application was reviewed.

Improved property is land with one or more structures on it. It is the opposite of unimproved or vacant property.

Total value of all structures on the land.

Total value of all land types, including preferential land.

The code indicates how the property is being used. In the sales search, Residential includes residential, town house, and condominium land uses. Commercial includes commercial, commercial condominium, and industrial land uses. Other includes agricultural, commercial/residential, country club, exempt, exempt commercial, marsh, and residential/commercial uses.

The latest year an addition or new construction was added to the tax roles in excess of $100,000. Prior to 2008 the amount would have been $50,000.

The book and page number where the deed is recorded in the land records of the clerk of the court.

The book and page number where the other deed that may be part of the transfer is recorded in the land records of the clerk of the court.

The description of the property as it appears in the deed. Some accounts may have other location information as well.

The property location either by address of legal description.

Properties that have been platted and subdivided may have a lot number as part of the legal description.

The name and address to which the owner has requested assessment notices, tax bills, and other correspondence be mailed, adjusted to meet Postal Service guidelines. It may be different from the premises address.

The map number refers to which tax map the property is located on. Tax maps are produced by the Maryland Department of Planning. Please note that properties often cross into neighboring maps, but tax assessment accounts will only have one associated map number per account. If you would like to order a tax map, please visit the Maryland Department of Planning's website at https://planning.maryland.gov/Pages/OurProducts/PropertyMapProducts/PaperTaxMaps.aspx.
Note: no tax maps are produced for Baltimore City by the Maryland Department of Planning. For Baltimore City property maps, please visit https://transportation.baltimorecity.gov/property-location-maps-records

The assessment amount, granted by the municipality, by law, exempt from municipal taxation.

A geographic area that is used for valuing properties that share important locational characteristics.

The name of the owner as it appears on the last recorded deed. Only the first line of the owner name may be shown. Common abbreviations: ET AL means "and others"; ET UX means "and spouse"; T/E means tenancy by the entirety; /WF means "and wife."

This indicates whether the property is the owner's principal residence. There are three owner occupancy codes H, D, and N.

Code "H" represents the account is used as the principal residence of the owner. The value of the entire account value eligible for certain credits within the Homestead and Homeowner Tax Credit Programs depending on meeting other eligibility requirements. Code "D" represents the account is used as the principal residence of the owner. However, only portions of the account's value are eligible for certain credits with the homestead and homeowner Tax Credit Programs depending on meeting other eligibility requirements. Examples of a property with a "D" code would be mixed use properties such as a farm with an owner's residence, or an apartment or office where the owner resides in a portion of the building. Code "N" represents the account is not used as the principal residence of the owner and therefore ineligible to receive the benefits of certain tax credit programs.

Identifies the parcel number of the property as shown on the tax map. A parcel may be one account or may encompass several accounts if it has been subdivided.

The amount of assessment exempt, by law, from taxation.

When property values increase, the increase is phased-in equal increments over the next three years. A property with a base value of $100,000 and a current value of $130,000, would have the $30,000 increase phased-in over the next three years: Year 1: $110,000; Year 2: $120,000; Year 3: 130,000. If a property's value decreases, the phase-in value is the same as the current value.

The phase-in assessment is the amount to which the tax rate is multiplied to determine tax liability. Note tax rates are expressed as dollars per $100 of assessment. (Phase-in Assessment / 100 x Tax Rate = Tax Bill) These columns show the phase-in assessments for the current and next year. Note that if the property will be revalued before the next tax year starts, NOT AVAIL will appear.

The plat number (if any) on which the account can be found.

The plat reference number (if any).

Preferential land is valued, by law, at its use value rather than its market value. The most common example is agricultural land, which is valued for agricultural use and not market value. The amount is included in the total land value.

The physical address of the property as assigned by the local government, including the street location, city, and ZIP code.

The amount of consideration shown on the deed.

An indicator of whether the property is the owner's principal residence. "Yes" indicates the property is the owner's principal residence. Only the owner's principal residence is eligible for the Homestead Tax Credit, the Homeowners' Tax Credit, and local income tax offset credits.

The land area of the account in acres or square feet. (There are 43,560 square feet in an acre).

The "Quality Factor" is an index applied based on the quality selection of the dwelling. The quality selections are based on a numerical scale of 1-9. The amount of customizations and features within a dwelling; the dwelling's design and architecture; and the construction materials and methods used in construction of the dwelling are a few of the considerations that aid in determination of the quality selection.

Date the deed was recorded.

Identity of the seller of the property.

Identification number of the transfer form prepared by the assessment office.

Identity of the buyer of the property.

Arms-Length Improved
An arms-length transaction is one in which the property was exposed for sale in the open market, and the transaction involved a willing seller and a willing buyer, both of whom are knowledgeable concerning all the uses to which it is adapted and for which it is capable of being used. Improved property is land with one or more structures on it. It is the opposite of vacant or unimproved property.
Arms-Length Multiple Accounts
Aarms-length transaction is one in which the property was exposed for sale in the open market, and the transaction involved a willing seller and a willing buyer, both of whom are knowledgeable concerning all the uses to which it is adapted and for which it is capable of being used. Multiple accounts means that more than one piece of property was transferred in the same transaction. Users should be aware that the sale price shown may reflect the total of all the properties transferred and not the individual prices.
An arms-Length Unimproved
An arms-length transaction is one in which the property was exposed for sale in the open market, and the transaction involved a willing seller and a willing buyer, both of whom are knowledgeable concerning all the uses to which it is adapted and for which it is capable of being used. Unimproved has the same meaning as vacant: no structures built on the land. It is the opposite of improved property.
Non-Arms-Length Other
These are not arms-length transactions.

Properties that have been platted and subdivided may have a section code as part of the legal description.

Identity of the person or organization selling the property.

Areas in which a specific tax or taxes are applied against assessable base, such as municipalities (towns), ad valorem districts, and tax class districts.

This field identifies properties that are subject to recapture of tax credits or use assessments before the property can be transferred. Most common examples are agricultural use, recipients of homeowners' tax credits, rezoned property assessments, and properties subject to a forest conservation management agreement. If the box is blank, there is no special tax recapture applicable to this account.

The assessment amount, granted by the state, by law, exempt from state taxation.

Describes the tax status of the property. 0 = fully taxable, 1 = taxable state/county exempt, 2 = state exempt/county taxable, 3 = total exempt.

The number of levels of living area of the primary structure. A half story is where the upper level is smaller than the level beneath it, usually because of roof pitch. For example, most "cape cod" style homes are 1 1/2 stories. Applies to residential accounts only.

The street address assigned by the local government. It includes the street number and street name as well as any directions and street types. Note that it is not necessarily the same as the mailing address.

The street name assigned by the local government. The street name includes neither indications of direction nor the street type. For example, the street name for "West Preston Street" would be "Preston." Also note that it may not be the same street name as the mailing address.

The street number assigned by the local government. It may not be the same as the mailing address or the number on the building.

Properties that have been platted and subdivided may have a subdivision number. Not all jurisdictions assign a subdivision code. Contact the local assessment office for a list of subdivision codes.

The sum of all land and improvement values.

Defines special tax areas in Montgomery and Prince George's county.

This indicates if the property is exempt from State and/or local real property taxes. If "NO" appears here, it indicates the property is fully taxable. The class will indicate what category of exemption the property receives.

The name of the incorporated municipality, if any, in which the property is located. Note that a property may have a premises address and/or mailing address of an incorporated municipality but not be located within the borders of the municipality.

The town code assigned by the Department to an incorporated municipality. When searching for property by map reference, this field must be included if the property is located within an incorporated town. When looking for property outside the corporate limit of a town, this field should be left blank. Click here for a list of Town Codes.

The date the deed was recorded in the land records office. It is frequently later than the settlement or closing date.

Describes the dwelling style. A standard unit is a detached, 1, 1 1/2, 2, or 2 1/2 story residence. Other types are: End Unit; Center Unit; Split Foyer; Split Level; Mobile Home; Condo Townhouse; Condo Garage; Condo High-rise; Studio; and Penthouse. Baltimore City has an additional type, Rental Dwelling. Applies to residential accounts only.

The use or possible use of the property. There are fourteen land use codes: agricultural, apartment, commercial, commercial condominium, commercial/residential, (residential) condominium, country club, exempt, exempt commercial, industrial, marsh, residential, residential/commercial, and town house. Not all counties use all codes. For example, if the town house code is not used, those properties would be included in residential.

Vacant (unimproved) property has no buildings or improvements on it. It is the opposite of improved property.

The year the primary structure was built.