1271 HIGHWAY 22

Lebanon Boro, Hunterdon County · Block 5, Lot 25

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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 $3,577 ($127,094 → $130,672) using 2024→2025 rates (2.700 → 2.776) × assessed net.

Assessment net change: 0.0% ($4,707,200 → $4,707,200).

Assessment

Land$1,255,000
Improvements$3,452,200
Net (taxable assessed, 2026)$4,707,200
Town avg ratio used68.44% (Average ratio (Director’s / Chapter 123))
Implied equalized value$6,877,849
2025 tax (MOD-IV billed)$130,671.87
Est. 2025 tax @ general rate$130,672
Mailing address (2026)56 PICKLE ROAD, CALIFON; NJ, 07830

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 2006 sale of $2,929,500: implied equalized value $6,877,849 is $3,948,349 above that sale. This is not an appraisal.

Building permits for 1271 HIGHWAY 22

The New Jersey construction-permit file lists 25 permits for 1271 HIGHWAY 22 in Lebanon Boro. 4 are still open in the state file. Permit 26-18046, an alteration, was issued 23 Jun 2026 and closed 27 Jul 2026 with a Certificate of Approval. The reported cost is $7,000.

Permit Type Use Issued Closed Reported cost
17-18047 Alteration Accessory buildings and miscellaneous structures 15 Jun 2017 6 Sep 2024, Certificate of Approval $6,854
20-18028 Alteration Business Uses 8 May 2020 5 Jan 2024, Certificate of Approval $11,500
20-18052 Alteration Accessory buildings and miscellaneous structures 21 Aug 2020 30 Sep 2022, Certificate of Approval $1,400
21-18056 Alteration Business Uses 3 Sep 2021 Open in the state file $23,950
21-18060 Alteration Business Uses 16 Sep 2021 17 Nov 2021, Certificate of Approval $800
21-18059 Alteration Business Uses 16 Sep 2021 17 Nov 2021, Certificate of Approval $1
21-18056+A Alteration Business Uses 16 Sep 2021 Open in the state file $1,500
21-18066 Alteration Business Uses 6 Oct 2021 Open in the state file $40,000
21-18081 Alteration Business Uses 2 Dec 2021 12 Apr 2022, Certificate of Approval $2,500
22-18029 Alteration International Residential Code 12 Apr 2022 30 Sep 2022, Certificate of Approval $200
22-18050 Alteration Business Uses 9 Jun 2022 30 Sep 2022, Certificate of Approval $10,950
22-18054 Alteration Business Uses 27 Jun 2022 30 Sep 2022, Certificate of Approval $24,450
22-18055 Alteration Accessory buildings and miscellaneous structures 7 Jul 2022 30 Sep 2022, Certificate of Approval $6,250
22-18063 Alteration International Residential Code 2 Aug 2022 30 Sep 2022, Certificate of Approval $1,675
22-18088 Alteration Accessory buildings and miscellaneous structures 21 Sep 2022 20 Jan 2023, Certificate of Approval $100
23-18056 Alteration Business Uses 27 Jul 2023 5 Jan 2024, Certificate of Approval $17,100
23-18064 Alteration Business Uses 13 Sep 2023 5 Jan 2024, Certificate of Approval $1,700
24-18019 Alteration Business Uses 23 Feb 2024 6 Sep 2024, Certificate of Approval $8,000
24-18025 Alteration Business Uses 27 Mar 2024 16 Apr 2024, Certificate of Approval $1,700
24-18029 Alteration Business Uses 11 Apr 2024 Open in the state file $15,000
24-18031 Alteration Business Uses 23 Apr 2024 9 Jul 2024, Certificate of Approval $5,000
24-18032 Alteration Accessory buildings and miscellaneous structures 24 Apr 2024 6 Sep 2024, Certificate of Approval $1,200
24-18054 Alteration Business Uses 19 Jun 2024 14 Feb 2025, Certificate of Approval $14,000
26-18034 Alteration Business Uses 22 Apr 2026 5 May 2026, Certificate of Approval $150
26-18046 Alteration Business Uses 23 Jun 2026 27 Jul 2026, Certificate of Approval $7,000

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 1271 HIGHWAY 22

FEMA’s flood map places the mapped point for 1271 HIGHWAY 22 in zone X.

The state’s 10-foot ground scan puts the lowest cell on this lot at 219.3 feet and the highest at 247 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 1271 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 $4,707,200 —
2025 $4,707,200 $130,671.87
2024 $4,707,200 $127,094.40
2023 $4,707,200 $121,210.40

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 $4,707,200 96.41% $4,882,481 — —
2024 $4,707,200 85.51% $5,504,853 0.0% +12.7%
2025 $4,707,200 82.03% $5,738,388 0.0% +4.2%
2026 $4,707,200 68.44% $6,877,849 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 $4,707,200 2.575 $121,210 $121,210.40 —
2024 $4,707,200 2.700 $127,094 $127,094.40 +4.9%
2025 $4,707,200 2.776 $130,672 $130,671.87 +2.8%
2026 $4,707,200 — — — —

Where your money goes

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

Schools
$83,882 64.2%
County
$21,135 16.2%
Municipal
$25,654 19.6%

Of the estimated increase of $3,577, the school portion moved $1,506 up, the county portion $753 up, and the municipal portion $1,318 up. Those are pieces of the dollar change. They are not a change in each share of the rate.

District school (1.133)$53,333
Regional / consolidated school (0.649)$30,550
County (0.374)$17,605
County library (0.038)$1,789
County open space (0.037)$1,742
Municipal purpose (0.545)$25,654

Property details

Class4A — Commercial
Building class—
Building1SCB
Land description10.950 AC
Dwellings1
Commercial units—
Year built1955
Acreage10.95
Zoning—
Tax map page7
Additional lots—
Census tract / block—
Special tax codes—
MOD-IV current-year tax—
Last sale$2,929,500 · 10/25/2006 · sale assessment $3,141,600
Deed book / page02170 / 00756

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.