28490 E Naylor Mill Rd, Salisbury — tax account 2309094652
Commercial built in 2021, 4,950 ft² on 3.34 acres in Salisbury, Wicomico County, assessed at $5,310,300; last transfer March 25, 2026 for $5,000,000.
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 | 2309094652 |
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| Map, grid, parcel | Map 28 Grid 18 Parcel 263 · Block B Lot 1 |
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| Location | 28490 E Naylor Mill Rd, Salisbury MD 21801 |
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| Jurisdiction | Wicomico County |
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Land
| Land use | Commercial (C) |
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| Zoning | LI |
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| Acreage | 3.340 acres (145,490 ft²) |
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Structure
| Year built | 2021 |
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| Above-grade area | 4,950 ft² |
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| Style | STORE Convenience Store |
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| Building type | STORE Convenience Store |
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| Construction | Stucco |
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| Quality grade | 5 (on a scale of 1 to 9) |
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| Stories | 1 |
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Assessment — April 2023
| Land | $440,200 |
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| Improvements | $4,870,100 |
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| Total | $5,310,300 |
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Last transfer
| Date | March 25, 2026 |
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| Consideration | $5,000,000 |
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| Deed reference | liber 04960, folio 0314 |
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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 2602% above the median commercial account in Wicomico County ($196,500, 2,045 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 2309094652
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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