1315 Old Ocean City Rd, Salisbury — tax account 2305096723
Exempt commercial built in 1995, 24,858 ft² on 4.96 acres in Salisbury, Wicomico County, assessed at $2,981,500; last transfer October 10, 2025 for $3,100,000.
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 | 2305096723 |
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| Map, grid, parcel | Map 38 Grid 11 Parcel 395 · Lot 8AA |
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| Location | 1315 Old Ocean City Rd, Salisbury MD 21804 |
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| Jurisdiction | Wicomico County |
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Land
| Land use | Exempt Commercial (EC) |
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| Zoning | R15 |
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| Acreage | 4.960 acres (216,058 ft²) |
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Structure
| Year built | 1995 |
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| Above-grade area | 24,858 ft² |
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| Style | SCHOOL Classroom |
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| Building type | SCHOOL Classroom |
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| Construction | Siding |
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| Quality grade | 3 (on a scale of 1 to 9) |
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| Stories | 1 |
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| Units | 4 |
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Assessment — October 2025
| Land | $620,000 |
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| Improvements | $2,361,500 |
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| Total | $2,981,500 |
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Last transfer
| Date | October 10, 2025 |
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| Consideration | $3,100,000 |
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| Deed reference | liber 05223, folio 0170 |
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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 1385% above the median exempt commercial account in Wicomico County ($200,750, 912 accounts).
- The last transfer price is 4% 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 2305096723
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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