4 Blue Heron Ct · Bowleys Quarters, MD 21220

$272,000

3 bd · 2.5 ba · 1,770 sqft · Townhouse public records · 46 Days on market

Built 2004 2,003 sqft lot $154/sqft · at area comps Est $260k · at est. $14/mo HOA · 1% of rent

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Why this score? — see what drove the D grade

The composite is a weighted blend of 9 inputs, each scored 0–100. Each bar is that input's sub-score; the figure is the points it added to the 100-point composite (weight × sub-score).

• Cash flow +15.3/30.0
• ARV discount +5.5/15.0
• DSCR +4.7/10.0
• 1% rule +4.0/10.0
• Livability +3.3/5.0
• Rent growth +2.7/5.0
• Condition / age +2.5/5.0
• Schools +2.3/10.0
• Appreciation +0.0/10.0

Listing remarks MLS

There’s something about a home that just works—where the layout makes sense, the spaces feel right, and you can instantly picture your life unfolding inside. Welcome to 4 Blue Heron Court, a solid, thoughtfully designed townhome tucked into the heart of Middle River. Step inside and you’re greeted by engineered wood flooring that carries you through a bright and inviting main level. The living room flows effortlessly into the kitchen thanks to a smart pass-through—perfect for staying part of the conversation while hosting, because nobody likes a host stuck behind a wall. The kitchen is where this home really earns its keep. Crisp white cabinetry, gas cooking, and a center island create a space that’s as functional as it is welcoming. There’s room for a full kitchen table, and the bump-out adds that extra flex space everyone’s looking for—whether it’s a cozy sitting area, a home office, or just a spot to enjoy your morning coffee without rushing out the door. Upstairs, the primary suite offers a peaceful retreat with cathedral ceilings that add just the right touch of openness. A private bath completes the space, while two additional bedrooms and a hall bath provide room for family, guests, or whatever life throws your way next. The lower level expands your living space even further with a generously sized family room—perfect for movie nights, game days, or simply spreading out. You’ll also find a laundry area and a convenient half bath on this level. Out back, the fenced yard and deck set the stage for easy outdoor living—summer barbecues, a little gardening, or just unwinding at the end of the day. This is a home with good bones and smart updates where it counts, including a new HVAC system in 2024. The water heater was replaced in 2015. It’s being sold strictly as-is, but make no mistake—it’s been well cared for and offers a fantastic opportunity for the next owner to move in and make it their own over time. Because at the end of the day, you’re not just buying a house—you’re stepping into a space that’s ready to work for you from day one.

Key facts

• $14 HOA
• Built 2004
• Listed 46 days

What this means for you Summary

Snapshot

• This is a 3-bed/2.5-bath townhouse listed at $272k.

Deal economics

• At list price, monthly cash flow is $101 ($1k/yr) — positive.
• The deal already cash-flows at list — no discount required.
• To meet the 1% rule (rent ≥ 1% of price), the offer needs to be $245k (10.1% below list).
• Recommended offer: $245k (10.1% below list) — sets the bar for 1% rule.
• Cap rate 6.7% vs local median 3.2% in Bowleys Quarters — top-decile yield for the area; either an underpriced asset or a hidden risk that comps aren't pricing in. Stress-test before assuming the spread holds.

Location & tenants

• Location reads 66/100 on livability (#233 in MD) — a middle-class / working-renter tenant base. Strengths: employment A+, housing A+; Watch: cost of living C-, amenities F, commute F.
• Baltimore County Public Schools (suburban): math 15% / reading 34% proficiency, ranked #11 of 24 in MD (top 46%) — low school quality limits family demand, transient renter base, plan for 1-2y turnover.
• Zoned schools: Seneca Elementary (math 8% / reading 12%, grade F, #614 of 860 statewide, top 75%, 368 students, 62% FRL); Middle River Middle (math 5% / reading 32%, grade F, #159 of 225 statewide, top 73%, 978 students, 62% FRL); Kenwood High (math 10% / reading 43%, grade F, #161 of 222 statewide, top 72%, 1,908 students, 63% FRL) — zoned schools average 62% FRL vs 39% district-wide (23 pts higher); higher-poverty schools than district average — tighter screening recommended.
• Market conditions: Rents flat; 253 active listings in the ZIP; 3 comparable units currently listed for rent nearby; rentals lingering (median 46d on market — plan ~5-8 weeks vacancy on turnover, expect pricing pressure); 67% of comp listings sitting > 30 days — soft ceiling on asking rent; solid renter incomes; 1,511 units permitted in Baltimore County in 2024 (643 in 5+ unit buildings).
• This rent runs 36% of the median local income ($82k/yr) — at the standard rent-burdened threshold; future hikes will face affordability resistance.

Forward outlook

• Local home prices are declining (-3.0%/yr); year-one equity from $2k of loan paydown is wiped out by about $8k of value loss. Plan a longer hold.
• Baltimore County population projected at +12% by 2050 — modest demand growth; plan on rents tracking national, not racing it.

Negotiation context

• It's been on market 46 days — a 3% lower offer ($264k) is reasonable based on typical stale-listing flexibility.
• 4 sale attempts since 23y ago; this cycle's ask has dropped $23k (8%) from the opening price — seller is motivated, your offer sets the floor, not the list.
• Current owner paid $189k; 44% above their basis — modest negotiation headroom, anchor on the comps not their cost.

Risks & watch-outs

• Climate carrying-cost: major wind risk, 27% chance of damaging wind over 30y; extreme-heat days projected 7→16/yr by 2055 (HVAC capex compounding) — expect insurance premiums to compound above CPI over the hold.

Recommended offer $244,566 (10.1% below list)

Questions for the listing agent

1. It's been on market 46 days. Have you received any prior offers? Is the seller open to a 10% concession, seller financing, or rate buy-down credit?
2. What does the HOA fee cover, when was the last increase, and are there any pending special assessments or reserve-fund shortfalls?
3. Is there a deadline driving the sale (1031 exchange, divorce, estate, relocation)? That informs how much negotiation room exists.
4. Schools are D-rated, which usually means shorter tenancies and higher turnover. Who's the typical renter profile here, and what's been the actual vacancy rate?
5. The area grade is low — what's the realistic commute time and amenity access for the typical tenant pool here? Any planned neighborhood developments (good or bad) we should know about?
6. What's the average days-on-market for RENTAL listings here right now (not sales)? A rising rental-DOM trend means longer vacancies and softer asking-rent achievability than the comps imply.
7. What's the recent tenant-quality profile in this submarket — average credit score on applications, eviction rate, late-payment / NSF rate, and stable-employment percentage? A property-management company in the area should have these aggregated.
8. How much new for-sale + rental construction is in the pipeline within 1–3 miles? Heavy new supply typically softens prices + rents 12–24 months out; constrained supply supports both.

Investment metrics

• 1% rule: 0.90% ✗
• Cap rate: 6.74%
• Cash-on-cash: 1.59%
• DSCR: 1.07
• GRM: 9.3

CMA / ARV

• ARV (median comp): $260,325
• List price: $272,000
• Delta: 4.48%
• Verdict: FAIR
• Comps: 20 within 1.0 mi

Show comp detail 12 sales within ~0.75 mi

Address	Dist	Beds/Ba	Sqft	Sold	Price	$/sf	Match
38 Cutter Cove Ct	0.10mi	3/2.5	1,690 (-4%)	14mo	$298,100	$176	76
660 Hunting Fields Rd	0.50mi	3/2.0	1,712 (-3%)	1mo	$315,000	$184	68
4132 Cutty Sark Rd	0.59mi	3/2.0	1,764 (-0%)	2mo	$317,000	$180	68
3904 Tidewood Rd	0.39mi	3/1.5	1,660 (-6%)	2mo	$300,000	$181	66
15 Ketch Cay Ct	0.13mi	3/2.0	1,640 (-7%)	22mo	$280,000	$171	61
4008 Cutty Sark Rd	0.56mi	3/1.5	1,680 (-5%)	2mo	$287,500	$171	60
688 Luthardt Rd	0.59mi	3/2.5	1,728 (-2%)	14mo	$321,000	$186	57
601 Kittendale Cir	0.43mi	3/2.5	1,980 (+12%)	8mo	$304,750	$154	54
652 Hunting Flds	0.50mi	3/2.5	1,928 (+9%)	11mo	$330,000	$171	52
446 Machias	0.46mi	3/1.5	1,548 (-12%)	23mo	$270,000	$174	34
687 Seawave	0.58mi	4/3.0 (+1)	2,028 (+15%)	10mo	$340,000	$168	34
672 Seawave Ct	0.55mi	4/3.0 (+1)	2,016 (+14%)	24mo	$326,000	$162	25

Match score weights: distance 35% · size 25% · config 20% · recency 20%. Top-matched comps best support the ARV.

Projected returns pro-forma

-3.0% appreciation · 0.83% rent growth · sell at horizon

5-year hold

• IRR: -16.2%
• Equity multiple: 0.44×
• Total profit: $-42,878
• Equity at exit: $40,556

10-year hold

• IRR: -12.1%
• Equity multiple: 0.35×
• Total profit: $-49,579
• Equity at exit: $23,518

Cash invested: $76,160 (down + closing). Projections, not guarantees.

Landlord ↔ Tenant lean methodology

• Overall (STATE): 27 Tenant-Leaning
• State Maryland: 27 Tenant-Leaning · D+14
• County: — inherits STATE
• City: — inherits STATE

Failure-to-pay is dismissed if cured before judgment; Baltimore has just-cause; strict deposit rules.

Methodology + full state rankings →

ZIP-level market 21220

• Rents YoY: 0.8%
• Active inventory: 253
• Price-to-rent: 9.3×

Monthly cashflow live

• Estimated rent: $2,446 medium
• Mortgage (P&I): −$1,426
• Tax from tax record: −$278 /mo · $3,331/yr
• Insurance: −$113
• HOA: −$14
• Vacancy / Maint / Mgmt: −$514
• Net cashflow: $101

Break-even live

Break-even rent $2,318

Max offer price $272,000

Occupancy floor 91%

Sensitivity live

Price	-10% $255	-5% $178	+0% $101	+5% $24	+10% $-53
Rent	-10% $-92	-5% $4	+0% $101	+5% $197	+10% $294
Rate	-1.0pp $238	-0.5pp $170	base $101	+0.5pp $30	+1.0pp $-41

UW: 25.0% down · 7.5% · 30yr · 1.5% tax · 5.0% vac · 8.0% maint · 8.0% mgmt

Financing live

Cash to close

• Down payment: $68,000
• Closing costs: $8,160
• Reserves months: —
• Total cash needed: —

Rent comps 3 comps

Address	Beds	Baths	Sqft	Rent	$/sqft	DOM	Units	Dist
520 Holly Hunt Rd Middle River, MD	4.0	3.0	1508	$2,300	$1.53	46d	1	0.38mi
4146 Cutty Sark Rd Middle River, MD	4.0	3.0	2267	$2,500	$1.10	46d	1	0.60mi
17 Hidden Cove Ct Middle River, MD	4.0	2.5	2350	$3,500	$1.49	18d	1	0.94mi

HOA detail

• Monthly dues: $14 · $168/yr
• Likely covers: watergas

Listing history 25 events

1. 2026-06-17
   days on market $272,000 Active 46 DOM
2. 2026-06-16
   days on market $272,000 Active 45 DOM
3. 2026-06-15
   days on market $272,000 Active 44 DOM
4. 2026-06-13
   days on market $272,000 Active 42 DOM
5. 2026-06-09
   days on market $272,000 Active 38 DOM
6. 2026-06-08
   days on market $272,000 Active 37 DOM
7. 2026-06-07
   days on market $272,000 Active 36 DOM
8. 2026-06-04
   days on market $272,000 Active 33 DOM
9. 2026-06-03
   pricedays on market $272,000 Active 32 DOM
10. 2026-06-02
    days on market $277,000 Active 31 DOM
11. 2026-06-01
    days on market $277,000 Active 30 DOM
12. 2026-05-31
    days on market $277,000 Active 29 DOM
13. 2026-05-02
    price $285,000 2191-char remark

    Show marketing remark (2191 chars)

    There’s something about a home that just works—where the layout makes sense, the spaces feel right, and you can instantly picture your life unfolding inside. Welcome to 4 Blue Heron Court, a solid, thoughtfully designed townhome tucked into the heart of Middle River. Step inside and you’re greeted by engineered wood flooring that carries you through a bright and inviting main level. The living room flows effortlessly into the kitchen thanks to a smart pass-through—perfect for staying part of the conversation while hosting, because nobody likes a host stuck behind a wall. The kitchen is where this home really earns its keep. Crisp white cabinetry, gas cooking, and a center island create a space that’s as functional as it is welcoming. There’s room for a full kitchen table, and the bump-out adds that extra flex space everyone’s looking for—whether it’s a cozy sitting area, a home office, or just a spot to enjoy your morning coffee without rushing out the door. Upstairs, the primary suite offers a peaceful retreat with cathedral ceilings that add just the right touch of openness. A private bath completes the space, while two additional bedrooms and a hall bath provide room for family, guests, or whatever life throws your way next. The lower level expands your living space even further with a generously sized family room—perfect for movie nights, game days, or simply spreading out. You’ll also find a laundry area and a convenient half bath on this level. Out back, the fenced yard and deck set the stage for easy outdoor living—summer barbecues, a little gardening, or just unwinding at the end of the day. This is a home with good bones and smart updates where it counts, including a new HVAC system in 2024. The water heater was replaced in 2015. It’s being sold strictly as-is, but make no mistake—it’s been well cared for and offers a fantastic opportunity for the next owner to move in and make it their own over time. Because at the end of the day, you’re not just buying a house—you’re stepping into a space that’s ready to work for you from day one.

14. 2026-05-02
    listed $295,000 Active 2191-char remark

    Show marketing remark (2191 chars)

    There’s something about a home that just works—where the layout makes sense, the spaces feel right, and you can instantly picture your life unfolding inside. Welcome to 4 Blue Heron Court, a solid, thoughtfully designed townhome tucked into the heart of Middle River. Step inside and you’re greeted by engineered wood flooring that carries you through a bright and inviting main level. The living room flows effortlessly into the kitchen thanks to a smart pass-through—perfect for staying part of the conversation while hosting, because nobody likes a host stuck behind a wall. The kitchen is where this home really earns its keep. Crisp white cabinetry, gas cooking, and a center island create a space that’s as functional as it is welcoming. There’s room for a full kitchen table, and the bump-out adds that extra flex space everyone’s looking for—whether it’s a cozy sitting area, a home office, or just a spot to enjoy your morning coffee without rushing out the door. Upstairs, the primary suite offers a peaceful retreat with cathedral ceilings that add just the right touch of openness. A private bath completes the space, while two additional bedrooms and a hall bath provide room for family, guests, or whatever life throws your way next. The lower level expands your living space even further with a generously sized family room—perfect for movie nights, game days, or simply spreading out. You’ll also find a laundry area and a convenient half bath on this level. Out back, the fenced yard and deck set the stage for easy outdoor living—summer barbecues, a little gardening, or just unwinding at the end of the day. This is a home with good bones and smart updates where it counts, including a new HVAC system in 2024. The water heater was replaced in 2015. It’s being sold strictly as-is, but make no mistake—it’s been well cared for and offers a fantastic opportunity for the next owner to move in and make it their own over time. Because at the end of the day, you’re not just buying a house—you’re stepping into a space that’s ready to work for you from day one.

15. 2026-04-05
    historical $295,000 2191-char remark

    Show marketing remark (2191 chars)

    There’s something about a home that just works—where the layout makes sense, the spaces feel right, and you can instantly picture your life unfolding inside. Welcome to 4 Blue Heron Court, a solid, thoughtfully designed townhome tucked into the heart of Middle River. Step inside and you’re greeted by engineered wood flooring that carries you through a bright and inviting main level. The living room flows effortlessly into the kitchen thanks to a smart pass-through—perfect for staying part of the conversation while hosting, because nobody likes a host stuck behind a wall. The kitchen is where this home really earns its keep. Crisp white cabinetry, gas cooking, and a center island create a space that’s as functional as it is welcoming. There’s room for a full kitchen table, and the bump-out adds that extra flex space everyone’s looking for—whether it’s a cozy sitting area, a home office, or just a spot to enjoy your morning coffee without rushing out the door. Upstairs, the primary suite offers a peaceful retreat with cathedral ceilings that add just the right touch of openness. A private bath completes the space, while two additional bedrooms and a hall bath provide room for family, guests, or whatever life throws your way next. The lower level expands your living space even further with a generously sized family room—perfect for movie nights, game days, or simply spreading out. You’ll also find a laundry area and a convenient half bath on this level. Out back, the fenced yard and deck set the stage for easy outdoor living—summer barbecues, a little gardening, or just unwinding at the end of the day. This is a home with good bones and smart updates where it counts, including a new HVAC system in 2024. The water heater was replaced in 2015. It’s being sold strictly as-is, but make no mistake—it’s been well cared for and offers a fantastic opportunity for the next owner to move in and make it their own over time. Because at the end of the day, you’re not just buying a house—you’re stepping into a space that’s ready to work for you from day one.

16. 2017-08-01
    soldstatus $189,000
17. 2017-07-07
    historical 419-char remark

    Show marketing remark (419 chars)

    Adorable town home in the Seneca Pointe community of Bowley's Quarters looking for it's second owner! All new carpeting & paint throughout. Large expanded family, dining and kitchen area with tons of natural light! Huge finished lower level with a half bath & utility areas. New slider leads to deck and updated landscaping makes this affordable home shine!Close to amenities & marinas!Priced to SELL.

18. 2017-06-28
    soldstatus $189,000 419-char remark

    Show marketing remark (419 chars)

    Adorable town home in the Seneca Pointe community of Bowley's Quarters looking for it's second owner! All new carpeting & paint throughout. Large expanded family, dining and kitchen area with tons of natural light! Huge finished lower level with a half bath & utility areas. New slider leads to deck and updated landscaping makes this affordable home shine!Close to amenities & marinas!Priced to SELL.

19. 2017-06-28
    soldstatus $189,000 Sold

    Show marketing remark (419 chars)

    Adorable town home in the Seneca Pointe community of Bowley's Quarters looking for it's second owner! All new carpeting & paint throughout. Large expanded family, dining and kitchen area with tons of natural light! Huge finished lower level with a half bath & utility areas. New slider leads to deck and updated landscaping makes this affordable home shine!Close to amenities & marinas!Priced to SELL.

20. 2017-05-19
    status Contingent (No Kick Out)
21. 2017-04-25
    listed $199,900 Active

    Show marketing remark (419 chars)

    Adorable town home in the Seneca Pointe community of Bowley's Quarters looking for it's second owner! All new carpeting & paint throughout. Large expanded family, dining and kitchen area with tons of natural light! Huge finished lower level with a half bath & utility areas. New slider leads to deck and updated landscaping makes this affordable home shine!Close to amenities & marinas!Priced to SELL.

22. 2017-04-25
    listed $199,900 419-char remark

    Show marketing remark (419 chars)

    Adorable town home in the Seneca Pointe community of Bowley's Quarters looking for it's second owner! All new carpeting & paint throughout. Large expanded family, dining and kitchen area with tons of natural light! Huge finished lower level with a half bath & utility areas. New slider leads to deck and updated landscaping makes this affordable home shine!Close to amenities & marinas!Priced to SELL.

23. 2004-09-30
    soldstatus $188,000
24. 2004-05-01
    historical
25. 2003-11-21
    listed $184,674

ⓘ Source: listings_history table (triggers on properties + properties_extension) + one-shot backfill from property_details.listing_events for pre-trigger history.

Tax reassessment forecast MD · Partial reset (capped growth)

• Current annual tax: $3,331 · $278/mo
• Projected year-2 tax: $3,331 · $278/mo
• Expected delta: $0/yr ($0/mo · 0.0%)

ⓘ Screening estimate from a state-policy table — verify with the county assessor before closing.

Climate risk First Street

• 🌊 Flood 3/10 Moderate FEMA zone X (unshaded) · 12% chance over 30 yrs
• 🔥 Wildfire 3/10 Moderate
• 🌡 Heat 8/10 Severe 7 d/yr ≥104°F today · 16 d/yr by 30 yrs out
• 💨 Wind 6/10 Major 27% chance of damaging wind over 30 yrs
• 🫁 Air quality 5/10 Major 6 unhealthy d/yr today · 8 by 30 yrs out

Taxation est. · year 1

• Rental income: $29,348
• − Mortgage interest: −$15,236
• − Property taxes: −$3,331
• − Insurance: −$1,360
• − Repairs & maintenance: −$2,348
• − Management: −$2,348
• − HOA: −$168
• − Depreciation: −$7,913
• Taxable loss: −$3,356
• Est. tax savings @ 24.0%: +$805
• After-tax cash flow: $2,014/yr

For passive investors: Depreciation is non-cash, so a rental often shows a tax loss while cash-flowing — sheltering income. Rental losses are passive: they offset passive income freely, and up to $25,000/yr can offset ordinary (W-2) income if you actively participate and your MAGI is under $100k (phasing out to $0 by $150k); unused losses carry forward. On sale, claimed depreciation is recaptured at up to 25%, and gains may owe capital-gains tax (a 1031 exchange can defer both). Figures are a year-1 estimate at your 24.0% rate — not tax advice; consult a CPA.

Schools (NCES district)

• District: Baltimore County Public Schools
• NCES district ID: 2400120
• Math proficiency: 15% ▼ -16.00%
• Reading proficiency: 34% ▼ -5.00%
• Median HH income: $66,746
• Composite: 23.17/100
• National rank: #7948
• State rank: #11 of 24 in MD

Livability — Bowleys Quarters

• Score: 66/100
• State rank: #233
• US rank: #11592

Category grades

Amenities F Commute F Cost of living C- Crime C+ Employment A+ Housing A+ Health & safety F User ratings A+

Schools grade is shown separately in the Schools card above.

Census & demographics

• Census place: Bowleys Quarters, MD
• County: Baltimore County · 769,527 people
• Metro: Baltimore-Columbia-Towson, MD
• Population (ZIP): 42,824
• Household income: $81,817
• Rent vs Own: 31.2% rent · 68.8% own
• Severe rent burden: 1921.0

Population outlook (Baltimore County) Hauer SSP2

• Today (2025): 885,518 people
• By 2030: 909,272 · +2.7%
• By 2040: 951,547 · +7.5%
• By 2050: 990,955 · +11.9%
• By 2075: 1,086,411 · +22.7%
• By 2100: 1,135,078 · +28.2%

Race, ethnicity, and origin ACS 2023

• Neighborhood character: Diverse neighborhood (Simpson 0.60)
• Race & ethnicity: White 57% Black 27% Two or more races 6% Hispanic / Latino 6% Asian 5%
• Hispanic origin (detail): Puerto Rican 1%
• Common ancestry: Romanian 4% Ukrainian 2% Lithuanian 1%
• Foreign-born: 12% · Canada, Vietnam
• Languages at home: 86% English-only · Spanish 3% Arabic 3% Tagalog/Filipino 2%

Political lean MEDSL · Baltimore

• 2024 margin: Strong D (+24.5) · D 61.0% · R 36.5% · Other 2.5%
• 2008→2024 swing: +9.9pp toward D · 2008: 14.6pp · 2024: 24.5pp
• All cycles: 2024: D+24.5 2020: D+27.0 2016: D+17.4 2012: D+16.4 2008: D+14.6

Not yet ingested

• Civics: —

Market trends

• HPI YoY: ▼ -199.31%
• Current HPI: 254.5597
• Rent YoY: ▲ 0.83%
• Metro: Baltimore-Columbia-Towson, MD
• State GDP YoY: ▲ 2.97%
• F500 in state: 12

Industry mix (Fortune 500 HQ in MD)

Industry	F500 HQs	Revenue
▸Aerospace / Defense	1	$71B
▸Utilities	1	$25B
▸Hotels	1	$24B
▸Consumer Goods	1	$7B
▸Real Estate	1	$6B
▸Chemicals	1	$2B

Price history

+54.3% since first listed

13 events — show timeline

• 2026-05-02 Price Changed $285,000 BRIGHT MLS
• 2026-05-02 Listed $295,000 BRIGHT MLS
• 2026-04-05 Coming Soon $295,000 BRIGHT MLS
• 2017-08-01 Sold (Public Records) $189,000 Public Records
• 2017-07-07 Listing Removed — BRIGHT MLS
• 2017-06-28 Sold (MLS) $189,000 MRIS
• 2017-06-28 Sold (MLS) $189,000 BRIGHT MLS
• 2017-05-19 Pending — MRIS
• 2017-04-25 Listed $199,900 MRIS
• 2017-04-25 Listed $199,900 BRIGHT MLS
• 2004-09-30 Sold (MLS) $188,000 MRIS
• 2004-05-01 Delisted — MRIS
• 2003-11-21 Listed $184,674 MRIS

Property tax history

+0.7%/yr

Latest (2025): $3,331 · +4.5% YoY. Source: county tax records.