# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 02 — Real Property Assessments

### Chapter 02 — Valuation

#### Regulation .01 Residential Land.

*COMAR 18.02.02.01*

Lot value includes site improvements such as well, septic system, water, sewer, landscaping, and driveway. A lot without site improvements should first be valued as if the lot had site improvements and then the assessor should deduct for the absence of site improvements by either percentage or dollar amounts.