804 Pershing Dr #STE 104, Silver Spring — tax account 161303598694
Commercial condominium built in 2007, 1,776 ft² in Silver Spring, Montgomery County, assessed at $799,200; last transfer June 23, 2026 for $750,000.
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 | 161303598694 |
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| Map, grid, parcel | Map JN34 |
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| Location | 804 Pershing Dr #STE 104, Silver Spring MD 20910 |
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| Jurisdiction | Montgomery County |
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| Subdivision | Pershing Court [CN] |
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| Plat | 9667 |
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Land
| Land use | Commercial Condominium (CC) |
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| Zoning | CR15 |
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Structure
| Year built | 2007 |
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| Above-grade area | 1,776 ft² |
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| Style | OFFICE Office Condominium |
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| Building type | OFFICE Office Condominium |
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Assessment — September 2024
| Land | $287,700 |
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| Improvements | $511,500 |
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| Total | $799,200 |
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Last transfer
| Date | June 23, 2026 |
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| Consideration | $750,000 |
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| Deed reference | liber 34975, folio 0264 |
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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 164% above the median commercial condominium account in Montgomery County ($303,300, 3,874 accounts).
- The last transfer price is 6% 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 161303598694
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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