Ad Valorem
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.)
Account Identifier
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.
Assessment Year
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.
Base Value
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.
Basement
YES indicates the primary structure has a basement. NO indicates the primary structure
has no basement. Applicable to residential accounts only.
Block
Properties that have been platted and subdi vided may have a block number as part
of the legal description.
BPRUC
This code identifies many improved commercial uses. Click here to see a list of
BPRUC Codes.
Class
Displays the exemption class code and describes the type of exemption the property
is receiving.
Consideration
The recorded price for which title to a property is transferred.
County
The assessment amount, granted by the county or Baltimore City government, by law,
exempt for taxation.
County Use
Where used, this code is used by a county government agency. The Department provides
this as a service to county governments.
Current Value
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).
Deed 1
The liber (book) and folio (page) used to identify the buyer's deed in the land
records office of the clerk of the court.
Deed 2
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.
Deed Reference
The liber (book) and folio (page) used to identify the buyer's deed in the land
records office of the clerk of court.
District
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.)
(Above Grade) Enclosed Area
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.
(Above Grade) Living Area
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.
Exempt Class
The Exempt Class identifies the type of exemption the property is receiving (if
any).
Exterior
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.
Finished Basement Area
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/ Half Baths
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.
Garage
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
Grid
Identifies the grid number of the tax map in which the property is located.
Homestead Application Status
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.
Homeowners' Tax Credit Application Status
The current status of a homeowner tax credit application: No Application, Application
Received and Date of received; Application Status and Date of status.
Homeowners' Tax Credit Application Date
The Date the Application was received, or the Date the Application was reviewed.
Improved
Improved property is land with one or more structures on it. It is the opposite
of unimproved or vacant property.
Improvements
Total value of all structures on the land.
Land
Total value of all land types, including preferential land.
Land Use
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.
Last Notice of Major Improvement
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.
Liber/Folio 1
The book and page number where the deed is recorded in the land records of the clerk
of the court.
Liber/Folio 2
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.
Legal Description
The description of the property as it appears in the deed. Some accounts may have
other location information as well.
Location
The property location either by address of legal description.
Lot
Properties that have been platted and subdivided may have a lot number as part of
the legal description.
Mailing Address
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.
Map Number
Municipal
The assessment amount, granted by the municipality, by law, exempt from municipal
taxation.
Neighborhood
A geographic area that is used for valuing properties that share important locational
characteristics.
Owner Name
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."
Own Occ
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.
Parcel
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.
Partial Exempt Assessments
The amount of assessment exempt, by law, from taxation.
Phase-In Assessments
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.
Plat No.
The plat number (if any) on which the account can be found.
Plat Ref.
The plat reference number (if any).
Preferential Land
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.
Premises Address
The physical address of the property as assigned by the local government, including
the street location, city, and ZIP code.
Price
The amount of consideration shown on the deed.
Principal Residence
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.
Property Land Area
The land area of the account in acres or square feet. (There are 43,560 square feet
in an acre).
Quality
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.
Sale Date
Date the deed was recorded.
Sale From
Identity of the seller of the property.
Sale Number
Identification number of the transfer form prepared by the assessment office.
Sale To
Identity of the buyer of the property.
Sale/Transfer Type
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.
Section
Properties that have been platted and subdivided may have a section code as part
of the legal description.
Seller
Identity of the person or organization selling the property.
Special Tax Areas
Areas in which a specific tax or taxes are applied against assessable base, such
as municipalities (towns), ad valorem districts, and tax class districts.
Special Tax Recapture
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.
State
The assessment amount, granted by the state, by law, exempt from state taxation.
Status
Describes the tax status of the property. 0 = fully taxable, 1 = taxable state/county
exempt, 2 = state exempt/county taxable, 3 = total exempt.
Stories
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.
Street Location
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.
Street Name
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.
Street Number
The street number assigned by the local government. It may not be the same as the
mailing address or the number on the building.
Subdivision
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.
Total
The sum of all land and improvement values.
Tax Class
Defines special tax areas in Montgomery and Prince George's county.
Tax Exempt
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.
Town
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.
Town Code
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.
Transfer Date
The date the deed was recorded in the land records office. It is frequently later
than the settlement or closing date.
Type
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.
Use
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
Vacant (unimproved) property has no buildings or improvements on it. It is the opposite
of improved property.
Year Built (Primary Structure)
The year the primary structure was built.