Lower Twp NJ property tax rate 2025: 2.018
Lower Twp, Cape May County. 16,199 parcels in the MOD-IV 2026 file. Rate shown is tax year 2025 (latest available — not yet matched to assessment year).
Assessments are tax year 2026; latest published general rate we have is 2025. Estimate uses that rate until the 2026 rate is loaded.
Lower Twp at a glance
16,199 parcels are on the 2026 file. The 2025 general rate is 2.018, and the prior rate on file is 1.961 for 2024. A typical class 2 assessment is $240,661. Usable sales with a 2025 deed: 318, median $470,495. The state construction file lists 7,759 permits here. The median class 2 house was built in 1972. A property page adds that parcel’s permits, flood zone, mapped flood elevation, and high and low ground. Owner names are not shown.
How to read a Lower Twp bill
Lower Twp’s general rate of 2.018 is tax year 2025 on the 2026 assessment file. It is not a 2026 bill. The prior general rate on file is 1.961 for 2024. School, county, and municipal shares of this rate are 48.3%, 20.4%, and 31.4%. The largest slice is schools. In Cape May County the middle school share for rate year 2025 is 26.0% in Wildwood Crest Boro. Class 2 net assessments changed from $3,421,747,500 to $3,454,539,900, up 1.0%, on 14,354 parcels. Usable sales with a 2025 deed: median $470,495 (318 sales). The largest class share of net assessed value is Residential at 85.0%. State school aid is outside these bars.
Building permits in Lower Twp
The New Jersey construction-permit file lists 7,759 permits in Lower Twp. This file is a full record from 2021 on. Older permits are mostly missing. Work from before then can be missing here and still be at the Lower Twp construction office.
2025 general tax rate in Lower Twp: 2.018
This general rate is tax year 2025. The assessment file is 2026. It is not a 2026 bill.
In Cape May County, the median municipality’s school share (rate year 2025) is 26.0%; this town is 48.3%. The largest slice here is schools. State school aid is not in these bars — it reduces the school levy before the rate is struck. All Cape May towns · How NJ taxes work.
The school percent is the local property-tax levy. The district for this municipality is Lower Twp (K-8 or K-6 local), FY2027 K–12 aid $4,166,631. The high school district is Lower Cape May Regional, FY2027 K–12 aid $4,762,370. Those aid figures are not slices of these bars. Cape May district table.
Prior year (2024) general rate: 1.961.
Tax on a $200,000 or $500,000 sale in Lower Twp
These figures use Lower Twp’s own ratio and general rate. How the same sale price is calculated for every town. This is not an appraisal and not a collector bill.
2025
A $500,000 sale at the 2025 ratio of 50.32% would be assessed at about $251,600. At the general rate of 2.018, the estimated tax is $5,077. A $200,000 sale at that same ratio and rate would be assessed at about $100,640, with an estimated tax of $2,031.
In Cape May County for 2025, the $500,000 bill runs from $1,745 in Avalon Boro to $7,929 in Wildwood City. The middle bill is $4,330 in Wildwood Crest Boro. All Cape May towns.
See every New Jersey town on the same $200,000 and $500,000 sale for 2025.
Recent usable sales in Lower Twp
These are the five newest usable deeds on the 2026 file for Lower Twp. A $1 deed and a non-usable SR1A sale are left out. Each parcel stores one sale, so this is not every deed recorded in town.
| Address | Deed date | Sale price | Net assessment |
|---|---|---|---|
| 412 MULBERRY ROAD | 1/5/2026 | $310,000 | $150,700 |
| 331 HOLLY LANE | 12/30/2025 | $485,000 | $239,400 |
| 403 MILLER AVENUE | 12/24/2025 | $525,000 | $180,400 |
| 25 OAK AVENUE | 12/22/2025 | $191,500 | $168,400 |
| 39 W NEW JERSEY AVENUE | 12/19/2025 | $324,900 | $122,100 |
Owner names are not shown. The rate year and the assessment file year differ, so this table does not print an estimated tax. This is not a collector’s bill.
Highest estimated tax in Lower Twp: $51,473
Residential
The highest residential estimate in Lower Twp is $51,473 at 9601 ATLANTIC AVENUE, on a net assessment of $2,550,700 and a 2025 general rate of 2.018.
| Address | Class | Net assessment | Rate year | Estimated tax |
|---|---|---|---|---|
| 9601 ATLANTIC AVENUE | 2 — Residential (four families or less) | $2,550,700 | 2025 | $51,473 |
| 9601 ATLANTIC AVENUE | 2 — Residential (four families or less) | $2,507,200 | 2025 | $50,595 |
| 9601 ATLANTIC AVENUE | 2 — Residential (four families or less) | $2,350,000 | 2025 | $47,423 |
| 2695 BAY DRIVE | 2 — Residential (four families or less) | $1,939,200 | 2025 | $39,133 |
| 902 OCEAN DRIVE | 2 — Residential (four families or less) | $1,864,400 | 2025 | $37,624 |
Business
The highest business estimate in Lower Twp is $233,079 at ATLANTIC & ROCHESTER, on a net assessment of $11,550,000 and a 2025 general rate of 2.018.
| Address | Class | Net assessment | Rate year | Estimated tax |
|---|---|---|---|---|
| ATLANTIC & ROCHESTER | 4A — Commercial | $11,550,000 | 2025 | $233,079 |
| 3845 BAYSHORE ROAD | 4A — Commercial | $9,000,000 | 2025 | $181,620 |
| 669 ROUTE 9 | 4A — Commercial | $8,800,000 | 2025 | $177,584 |
| 720 SEASHORE ROAD | 4A — Commercial | $8,500,000 | 2025 | $171,530 |
| 978-982 OCEAN DRIVE | 4A — Commercial | $6,500,000 | 2025 | $131,170 |
Owner names are not shown. Every parcel in this town uses the same rate, so the highest tax is the highest assessment. Commercial and industrial parcels (class 4A and 4B) are the business list. Apartment buildings are class 4C and are not in that list. This is not a collector’s bill.
Ratable base in Lower Twp, typical class 2 assessment $240,661
Class 2 residential in the MOD-IV file: 14,357 parcels, average net assessment $240,661.
How assessments changed
Class 2 residential net assessments changed from $3,421,747,500 to $3,454,539,900, up 1.0%, on 14,354 parcels that have both a prior net and a 2026 net. This is the assessment roll, not an appraisal.
Among 318 usable recorded sales whose latest deed on this file is in 2025, the median price is $470,495. A $1 deed and a non-usable SR1A sale are left out. Each parcel stores one sale, so this is not every deed recorded that year.
Share of net assessed value by property class (MOD-IV). Not a school-quality rating.
| Class | Parcels | Net assessed | % of net |
|---|---|---|---|
| Residential 2 | 14,357 | $3,455,165,600 | 85.0% |
| Vacant land 1 | 1,433 | $328,518,900 | 8.1% |
| Commercial 4A | 330 | $259,548,500 | 6.4% |
| Apartment 4C | 5 | $11,432,200 | 0.3% |
| Farm (regular) 3A | 19 | $7,915,900 | 0.2% |
| Farm (qualified) 3B | 55 | $632,700 | 0.0% |
Housing stock in Lower Twp, median year built 1972
On the 2026 file, class 2 houses in Lower Twp with a year built have a median year of 1972, about 54 years old. Of those 13,916 houses, the largest share was built 1960–1979. This is the assessor’s year built. It is not a ranking of towns.
By parcel count, Residential 88.6%, Vacant land 8.8%, Commercial 2.0%, Farm (qualified) 0.3%, Farm (regular) 0.1%, Apartment <0.1%. Those percentages are a count of parcels, not a share of tax dollars. The class table uses the tax-base share.
Year built
Assessor building line
Grouped from the assessor’s building abbreviation. One-family, two-family, and condo are the codes that read clearly. Other codes stay in their own group. This is not a bedroom count, and square feet are left off because most records do not include them.