1301 E State St, Delmar — tax account 2311028306
Commercial built in 2006, 14,564 ft² on 1.74 acres in Delmar, Wicomico County, assessed at $5,040,100; last transfer November 26, 2025 for $2,550,000.
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 | 2311028306 |
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| Map, grid, parcel | Map 11 Grid 24 Parcel 88 · Lot C1 |
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| Location | 1301 E State St, Delmar MD 21875 |
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| Jurisdiction | Wicomico County |
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Land
| Land use | Commercial (C) |
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| Zoning | C |
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| Acreage | 1.740 acres (75,794 ft²) |
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Structure
| Year built | 2006 |
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| Above-grade area | 14,564 ft² |
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| Style | STORE Retail Store |
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| Building type | STORE Retail Store |
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| Construction | Brick Veneer |
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| Quality grade | 6 (on a scale of 1 to 9) |
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| Stories | 1 |
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Assessment — February 2023
| Land | $1,000,500 |
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| Improvements | $4,039,600 |
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| Total | $5,040,100 |
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Last transfer
| Date | November 26, 2025 |
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| Consideration | $2,550,000 |
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| Deed reference | liber 04967, folio 0345 |
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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 2465% above the median commercial account in Wicomico County ($196,500, 2,045 accounts).
- The last transfer price is 49% 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 2311028306
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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