A subdivision residential property is one used or intended to be used for residential purposes, has been recorded through a subdivision plat, and carries a subdivision name, lot and block (or parcel), as part of its legal description.

A subdivision property’s assessment is determined by multiplying WSSC’s applicable base rate by the property’s assessable front footage, or if its assessable front footage exceeds 150 feet, by multiplying assessable front footage over 150 feet by a fraction of the base rate. (See WSSC 5.65.060(b).) A subdivision property’s assessable front footage is determined by several factors, including the existence of abutting lines, number of abutments and shape of the property. (Property assessments manual § 3.0, dated October 1998)