105 Times Sq, Salisbury — tax account 2313048266
Commercial built in 1975, 41,473 ft² on 1.20 acres in Salisbury, Wicomico County, assessed at $12,492,600; last transfer April 30, 2026 for $25,293,109.
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 | 2313048266 |
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| Map, grid, parcel | Map 107 Grid 15 Parcel 1541 |
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| Location | 105 Times Sq, Salisbury MD 21801 |
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| Jurisdiction | Wicomico County |
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Land
| Land use | Commercial (C) |
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| Zoning | CBD |
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| Acreage | 1.204 acres (52,446 ft²) |
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Structure
| Year built | 1975 |
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| Above-grade area | 41,473 ft² |
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| Style | CARE Convalescent Hospital |
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| Building type | Convalescent Hospital |
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| Construction | Concrete |
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| Quality grade | 4 (on a scale of 1 to 9) |
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| Stories | 4 |
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| Units | 126 |
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Assessment — September 2024
| Land | $393,300 |
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| Improvements | $12,099,300 |
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| Total | $12,492,600 |
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Last transfer
| Date | April 30, 2026 |
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| Consideration | $25,293,109 |
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| Deed reference | liber 03956, folio 0298 |
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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 6258% above the median commercial account in Wicomico County ($196,500, 2,045 accounts).
- The last transfer price is 102% 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 2313048266
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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