304 Essex Street, Salem — property record card
Residential Condominium built in 1800 on 0.05 acres in Salem, assessed at $2,285,700 for fiscal year 2026; last sold for $425,000 on July 15, 2024.
Rebuilt from the Salem assessor file as published by MassGIS — not the official card. For the official card, with owner, photo and sketch, ask the Salem assessor’s office.
Parcel
| Location | 304 Essex Street, Salem MA 01970 |
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| Map and parcel ID | 26-0443 26-0443-801 |
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| Use | Residential Condominium (use code 102) |
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| Zoning | B5 |
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| County | Essex |
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Valuation — fiscal year 2026
| Building | $2,284,100 |
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| Land | $0 |
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| Other | $1,600 |
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| Total assessed | $2,285,700 |
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Land
| Lot size | 0.05 acres (2,235 ft²) |
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Building
| Year built | 1800 |
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| Style | CONDO |
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| Living area | 1,044 ft² |
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| Rooms | 4 |
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| Stories | 3H |
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Last recorded sale
| Price | $425,000 |
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| Date | July 15, 2024 |
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| Deed | Registry of Deeds book 42218, page 284 |
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7 assessor accounts on this parcel
Condominium units or several buildings share one parcel; each has its own assessment.
| Address | Account | Use | Assessed | Last sale |
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| 304 Essex Street | 26-0443-801 | Residential Condominium | $454,500 | $345,000
December 27, 2019 |
| 304 Essex Street | 26-0443-805 | Residential Condominium | $380,900 | $331,000
July 21, 2020 |
| 304 Essex Street | 26-0443-803 | Residential Condominium | $409,600 | $425,000
July 15, 2024 |
| 304 Essex Street | 26-0443-806 | Condo Retail | $115,400 | $468,000
October 19, 2023 |
| 304 Essex Street | 26-0443-807 | Condo Retail | $113,500 | $468,000
October 19, 2023 |
| 304 Essex Street | 26-0443-802 | Residential Condominium | $448,500 | $230,000
October 29, 2015 |
| 304 Essex Street | 26-0443-804 | Residential Condominium | $363,300 | $275,000
January 10, 2019 |
What MassDEP has recorded
No tier-classified 21E site and no Activity and Use Limitation is mapped on this parcel.
Within about 500 m (a third of a mile): 0 active tier-classified 21E sites and 9 sites with an Activity and Use Limitation. All MassDEP sites in Salem.
What this means
- Assessed 78% above the median residential condominium in Salem ($1,281,450, 832 parcels).
- The last sale price is 81% below the current assessment. Massachusetts assessments aim at full market value as of January 1 of the year before the fiscal year.
- Built before 1978: the Massachusetts Lead Law applies when a child under six lives there; ask for any lead inspection or letter of compliance.
Point at the centre of the assessor parcel — not a survey.
Data: Salem assessor file for fiscal year 2026, via MassGIS, retrieved October 30, 2026; MassDEP sites retrieved the same day. Sources and freshness. No owner names are published.
The report for 304 Essex Street
This page shows the assessor record and the MassDEP sites on the parcel. The report adds what lies around it: FEMA flood zone, wetlands, Zone II and other water supply protection areas, priority habitat, sewer or septic service, protected open space, and every 21E site within half a mile.
$19card · PDF within 24 h · you pay after receiving itSee the sample (PDF)
Order the report