12303 Captain Smith Ct, Potomac — tax account 160400123668
Single-family house built in 1965, 2,214 ft² on 0.27 acres in Potomac, Montgomery County, assessed at $714,300; last transfer September 5, 2025 for $850,000.
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 | 160400123668 |
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| Map, grid, parcel | Map GQ12 · Block E Lot 15 |
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| Location | 12303 Captain Smith Ct, Potomac MD 20854 |
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| Jurisdiction | Montgomery County |
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| Subdivision | Montgomery Square |
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Land
| Land use | Residential (R) |
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| Zoning | R90 |
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| Acreage | 0.271 acres (11,805 ft²) |
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Structure
| Year built | 1965 |
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| Above-grade area | 2,214 ft² |
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| Style | 2 Story No Basement |
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| Building type | Standard Unit |
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| Construction | Brick |
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| Quality grade | 4 (on a scale of 1 to 9) |
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Assessment — October 2023
| Land | $403,900 |
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| Improvements | $310,400 |
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| Total | $714,300 |
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| Homestead qualification code | 1 |
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Last transfer
| Date | September 5, 2025 |
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| Consideration | $850,000 |
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| Deed reference | liber 03415, folio 0239 |
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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 15% above the median residential account in Montgomery County ($623,400, 248,486 accounts).
- The last transfer price is 19% above the current assessment.
- Built before 1978: Maryland requires rental units built before 1978 to be registered with MDE and to pass a lead-risk reduction inspection.
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 160400123668
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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