300 S Jefferson St, Frederick — tax account 1102022052
Commercial built in 1991, 2,000 ft² on 0.30 acres in Frederick, Frederick County, assessed at $715,300; last transfer May 28, 2026 for $480,000.
From the State Department of Assessments and Taxation file as published by the Maryland Department of Planning (MD iMAP) — not the official record. Open the official SDAT record.
Account
| Tax account number | 1102022052 |
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| Map, grid, parcel | Map 77A Grid 12 Parcel 749H · Lot 2 |
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| Location | 300 S Jefferson St, Frederick MD 21701 |
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| Jurisdiction | Frederick County |
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Land
| Land use | Commercial (C) |
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| Zoning | NC |
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| Acreage | 0.303 acres (13,199 ft²) |
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Structure
| Year built | 1991 |
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| Above-grade area | 2,000 ft² |
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| Style | STORE Convenience Store |
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| Building type | STORE Convenience Store |
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| Construction | Brick Face |
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| Quality grade | 3 (on a scale of 1 to 9) |
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| Stories | 1 |
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Assessment — October 2025
| Land | $422,000 |
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| Improvements | $293,300 |
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| Total | $715,300 |
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Last transfer
| Date | May 28, 2026 |
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| Consideration | $480,000 |
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| Deed reference | liber 16158, folio 0234 |
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What this means
- Maryland reassesses each property every three years; increases are phased in over the following three years, and the Homestead Tax Credit caps the yearly increase on a principal residence.
- Assessed close to the median commercial account in Frederick County ($741,800, 2,598 accounts).
- The last transfer price is 33% below the current assessment.
Parcel point of the Maryland Department of Planning — not a survey.
Data: Maryland Department of Planning / SDAT, MD iMAP Parcel Points, retrieved November 1, 2026. Sources and freshness. No owner names or mailing addresses are published.
The report for account 1102022052
This page shows the assessment record. The report adds what lies around the property: FEMA flood zone, Critical Area designation, wetlands, contaminated land sites nearby and historic properties.
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