How to read a tax account record

What each line means, and what it does not tell you.

Tax account number

The ten-digit account of the State Department of Assessments and Taxation: the first two digits are the jurisdiction, then the district and the account.

Map, grid and parcel

The location of the property on the county tax maps. Block and lot refer to the recorded subdivision plat.

Assessment

Land plus improvements, at full market value as of the last reassessment. Maryland reassesses every property every three years and phases increases in.

Homestead Tax Credit

Caps the yearly increase of the taxable assessment on an owner's principal residence (10% for State tax, often less for county tax).

Last transfer

Date and consideration of the last deed, with the liber and folio where it is recorded in the county land records.

Quality grade

The assessor's construction quality, from 1 (lowest) to 9 (highest).

Critical Area

Land within 1,000 feet of tidal waters of the Chesapeake and Atlantic Coastal Bays, where development is limited.