407 Moss Hill Ln, Salisbury — tax account 2305023165
Apartments built in 1971, 235,968 ft² on 15.19 acres in Salisbury, Wicomico County, assessed at $6,968,800; last transfer July 16, 2025 for $35,000,000.
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 | 2305023165 |
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| Map, grid, parcel | Map 38 Grid 5 Parcel 107 |
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| Location | 407 Moss Hill Ln, Salisbury MD 21804 |
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| Jurisdiction | Wicomico County |
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Land
| Land use | Apartments (M) |
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| Zoning | R5A |
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| Acreage | 15.190 acres (661,676 ft²) |
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Structure
| Year built | 1971 |
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| Above-grade area | 235,968 ft² |
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| Style | HOUSING Multiple Residence |
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| Building type | HOUSING Multiple Residence |
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| Construction | Vinyl |
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| Quality grade | 3 (on a scale of 1 to 9) |
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| Stories | 2 |
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| Units | 200 |
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Assessment — January 2026
| Land | $911,400 |
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| Improvements | $6,057,400 |
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| Total | $6,968,800 |
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Last transfer
| Date | July 16, 2025 |
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| Consideration | $35,000,000 |
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| Deed reference | liber 01204, folio 0253 |
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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 2565% above the median apartments account in Wicomico County ($261,500, 283 accounts).
- The last transfer price is 402% 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 2305023165
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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