101 N Frederick Ave, Gaithersburg — tax account 160902805335
Commercial built in 1899, 7,865 ft² on 0.28 acres in Gaithersburg, Montgomery County, assessed at $864,700; last transfer October 23, 2025 for $1,200,000.
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 | 160902805335 |
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| Map, grid, parcel | Map FT34 · Block 4 Lot 33 |
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| Location | 101 N Frederick Ave, Gaithersburg MD 20877 |
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| Jurisdiction | Montgomery County |
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| Subdivision | Russell & Brooks (Add) |
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| Plat | 17122 |
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Land
| Land use | Commercial (C) |
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| Zoning | CD |
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| Acreage | 0.285 acres (12,415 ft²) |
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Structure
| Year built | 1899 |
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| Above-grade area | 7,865 ft² |
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| Style | STORE Retail Store |
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| Building type | STORE Retail Store |
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| Quality grade | 6 (on a scale of 1 to 9) |
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| Stories | 2 |
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Assessment — September 2023
| Land | $330,300 |
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| Improvements | $534,400 |
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| Total | $864,700 |
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Last transfer
| Date | October 23, 2025 |
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| Consideration | $1,200,000 |
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| Deed reference | liber 21324, folio 0549 |
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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 42% below the median commercial account in Montgomery County ($1,492,550, 3,736 accounts).
- The last transfer price is 39% above 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 160902805335
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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