1386-1390 HIGHWAY 22

Lebanon Boro, Hunterdon County · Block 2, Lot 2

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Assessment year 2026 · Rate year 2025 · Prior rate 2024

Assessments are tax year 2026; latest published general rate we have is 2025. Estimate uses that rate until the 2026 rate is loaded.

Estimated tax story (homeowner view)
+2.8%

Estimated tax up $3,838 ($136,350 → $140,188) using 2024→2025 rates (2.700 → 2.776) × assessed net.

Assessment net change: 0.0% ($5,050,000 → $5,050,000).

Assessment

Land$1,010,000
Improvements$4,040,000
Net (taxable assessed, 2026)$5,050,000
Town avg ratio used68.44% (Average ratio (Director’s / Chapter 123))
Implied equalized value$7,378,726
2025 tax (MOD-IV billed)$140,188.00
Est. 2025 tax @ general rate$140,188
Mailing address (2026)1392 STATE ROUTE 22 WEST, LEBANON; NJ, 08833

How the ratio works: New Jersey towns often assess below full market value. The average ratio (Director’s / Chapter 123) estimates what percent of true market value the town’s assessments represent. Implied equalized value ≈ assessed net ÷ (ratio ÷ 100). Example: assessed $187,600 at 55.89% ≈ $335,700 equalized. Tax bills still use assessed value × the general tax rate — not the equalized figure.

Change since the 1996 sale of $1,000,000: implied equalized value $7,378,726 is $6,378,726 above that sale. This is not an appraisal.

Building permits for 1386-1390 HIGHWAY 22

The New Jersey construction-permit file lists 11 permits for 1386-1390 HIGHWAY 22 in Lebanon Boro. 4 are still open in the state file. Permit 25-18081, an alteration, was issued 8 Oct 2025 and is open in the state file. The reported cost is $2,200.

Permit Type Use Issued Closed Reported cost
21-18030 Alteration Business Uses 26 May 2021 17 Dec 2021, Certificate of Approval $200
22-18015 Alteration Business Uses 15 Mar 2022 30 Sep 2022, Certificate of Approval $3,200
22-18026 Alteration International Residential Code 5 Apr 2022 30 Sep 2022, Certificate of Approval $10,700
22-18026+A Alteration International Residential Code 6 Sep 2022 Open in the state file $200
23-18040 Alteration Business Uses 8 Jun 2023 5 Jan 2024, Certificate of Approval $4,100
23-18073 Alteration Business Uses 6 Nov 2023 Open in the state file $5,557
23-18076 Alteration Business Uses 29 Nov 2023 15 Dec 2023, Certificate of Approval $27,000
24-18005 Alteration Business Uses 18 Jan 2024 16 Apr 2024, Certificate of Approval $8,300
24-18035 Alteration Business Uses 29 Apr 2024 6 Sep 2024, Certificate of Approval $16,000
24-18043 Addition Business Uses 15 May 2024 Open in the state file $4,442
25-18081 Alteration Business Uses 8 Oct 2025 Open in the state file $2,200

The file does not name the work. This file is a full record from 2021 on. Older permits are mostly missing. A repair from before then can be absent here and still be at the Lebanon Boro construction office.

Flood zone for 1386-1390 HIGHWAY 22

FEMA’s flood map places the mapped point for 1386-1390 HIGHWAY 22 in zone X.

The state’s 10-foot ground scan puts the lowest cell on this lot at 286.5 feet and the highest at 344.5 feet (NAVD88).

These figures are estimates. The zone and any flood elevation come from FEMA’s flood map at a point for this address, and that point can fall in the street. The high and low come from the state’s 10-foot ground scan of the lot outline. A cell can catch a ditch, the street, or the edge of the lot. They are not a survey and not an insurance rating. A licensed surveyor measures the ground and the building. The town floodplain administrator, or a licensed engineer, confirms what the zone means for this lot. No zone at this point, or zone X, does not mean the lot will not flood.

Water and sewer for 1386-1390 HIGHWAY 22

This lot is most likely on septic because it is outside the mapped sewer service area. Please verify.

This lot is most likely on a well because it is outside the mapped public water service area. Please verify.

These lines come from the state’s sewer service areas and public community water areas, read at a point for this address. That point can fall in the street. Being inside a named area means the lot is inside that mapped system, not that a pipe or a meter is on the house. Being outside means the lot is outside the mapped service area, which is usually a septic system or a private well. It is not a hookup record. Please verify with the provider. How we read water and sewer.

Year-by-year assessed value & tax

From NJ MOD-IV files (2023, 2024, 2025, 2026). Tax is the MOD-IV billed amount when present; otherwise —. Current mailing is in Assessment above.

Year Assessed net Tax
2026 $5,050,000 —
2025 $5,050,000 $140,188.00
2024 $5,050,000 $136,350.00
2023 $5,050,000 $130,037.50

Assessed value & ratio history

Parcel assessed nets come from MOD-IV year files (2023, 2024, 2025, 2026). Town average ratios are from Abstract / Chapter 123 when available — implied equalized = assessed ÷ (ratio ÷ 100).

Tax year Assessed net Avg ratio Implied equalized Assessed Δ Equalized Δ
2023 $5,050,000 96.41% $5,238,046 — —
2024 $5,050,000 85.51% $5,905,742 0.0% +12.7%
2025 $5,050,000 82.03% $6,156,284 0.0% +4.2%
2026 $5,050,000 68.44% $7,378,726 0.0% +19.9%

Tax year history

Assessed net is from that year’s MOD-IV file. Est. tax = assessed × that year’s general rate when we have the rate sheet. Billed tax is the MOD-IV tax field when present (often empty for the newest file year).

Tax year Assessment net General rate Est. tax (that year) Billed tax Est. vs prior
2023 $5,050,000 2.575 $130,038 $130,037.50 —
2024 $5,050,000 2.700 $136,350 $136,350.00 +4.9%
2025 $5,050,000 2.776 $140,188 $140,188.00 +2.8%
2026 $5,050,000 — — — —

Where your money goes

Component $ = net × (component rate ÷ 100). Percents are share of school + county + municipal components for rate year 2025.

Schools
$89,991 64.2%
County
$22,675 16.2%
Municipal
$27,523 19.6%

Of the estimated increase of $3,838, the school portion moved $1,616 up, the county portion $808 up, and the municipal portion $1,414 up. Those are pieces of the dollar change. They are not a change in each share of the rate.

District school (1.133)$57,217
Regional / consolidated school (0.649)$32,775
County (0.374)$18,887
County library (0.038)$1,919
County open space (0.037)$1,869
Municipal purpose (0.545)$27,523

Property details

Class4A — Commercial
Building class—
Building2SF HO 2SF BA
Land description8.500 AC
Dwellings1
Commercial units—
Year built—
Acreage8.5
Zoning—
Tax map page3
Additional lots—
Census tract / block—
Special tax codes—
MOD-IV current-year tax—
Last sale$1,000,000 · 9/24/1996 · sale assessment $1,000,000
Deed book / page01154 / 00708

The class, building class, SR1A, and special-tax words are the state’s names for those codes. The zoning code is the town’s. A code that is not on the state list keeps the code and says so.

See this lot on the statewide map, then come back for the full tax story.

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Sources: NJ Division of Taxation MOD-IV (current parcel file) and tax rates for 2025 (Abstract of Ratables). Building permits are read live from the NJ construction-permit file for this block and lot. The flood zone is read live from FEMA’s flood map at a point for this address. The high and low are read live from the state’s 10-foot ground scan. Water and sewer are read live from the state’s service-area maps at that same point. Those map readings are estimates, not a survey and not a hookup record. Estimates are not an official tax bill. Owner names are not shown. Water and sewer · Full disclaimer.