860 High St, Chestertown — tax account 1504000404
Commercial built in 1920, 15,377 ft² on 2.32 acres in Chestertown, Kent County, assessed at $2,579,800; last transfer January 22, 2026 for $1,236,000.
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 | 1504000404 |
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| Map, grid, parcel | Map 204 Grid 15 Parcel 252 |
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| Location | 860 High St, Chestertown MD 21620 |
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| Jurisdiction | Kent County |
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| Plat | M2 60 |
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Land
| Land use | Commercial (C) |
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| Zoning | LI-2 |
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| Acreage | 2.320 acres (101,059 ft²) |
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Structure
| Year built | 1920 |
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| Above-grade area | 15,377 ft² |
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| Style | OFFICE Office Building |
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| Building type | OFFICE Office Building |
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| Construction | Wood |
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| Quality grade | 4 (on a scale of 1 to 9) |
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| Stories | 4 |
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| Units | 3 |
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Assessment — January 2024
| Land | $235,800 |
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| Improvements | $2,344,000 |
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| Total | $2,579,800 |
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Last transfer
| Date | January 22, 2026 |
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| Consideration | $1,236,000 |
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| Deed reference | liber 00403, folio 0497 |
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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 783% above the median commercial account in Kent County ($292,000, 610 accounts).
- The last transfer price is 52% 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 1504000404
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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