1 UNIVERSITY SQUARE DR

West Windsor Twp, Mercer County · Block 6, Lot 92.1

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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)
+3.2%

Estimated tax up $46,560 ($1,471,200 → $1,517,760) using 2024→2025 rates (3.065 → 3.162) × assessed net.

Assessment net change: 0.0% ($48,000,000 → $48,000,000).

Assessment

Land$10,649,000
Improvements$37,351,000
Net (taxable assessed, 2026)$48,000,000
Town avg ratio used63.45% (Average ratio (Director’s / Chapter 123))
Implied equalized value$75,650,118
2025 tax (MOD-IV billed)$1,517,760.00
Est. 2025 tax @ general rate$1,517,760
Mailing address (2026)1 UNIVERSITY SQUARE DRIVE, WEST WINDSOR; NJ, 08540

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.

The stored sale is not used for a change-since-sale figure. SR1A 30 — Several parcels sold as a package, with the price split arbitrarily marks it non-usable, or the price is a nominal amount.

Building permits for 1 UNIVERSITY SQUARE DR

The New Jersey construction-permit file lists 27 permits for 1 UNIVERSITY SQUARE DR in West Windsor Twp. 24 are still open in the state file. Permit 20260338, an alteration, was issued 5 Mar 2026 and is open in the state file. The reported cost is $26,000.

Permit Type Use Issued Closed Reported cost
20220648 Alteration Business Uses 28 Apr 2022 Open in the state file $25,000
20221056 Alteration Business Uses 19 Jul 2022 8 Jan 2024, Certificate of Approval $79,000
20221075 Alteration Business Uses 25 Jul 2022 Open in the state file $485,000
20221075+A Alteration Business Uses 25 Jul 2022 Open in the state file $26,000
20231946 Alteration Business Uses 10 Oct 2023 Open in the state file $170,000
20221056+C Alteration Business Uses 17 Oct 2023 Open in the state file $5,000
20221056+B Alteration Business Uses 17 Oct 2023 Open in the state file $1,000
20250438+B Alteration Business Uses 26 Feb 2025 Open in the state file $50,000
20250438 Alteration Business Uses 26 Feb 2025 29 Jul 2025, Certificate of Approval $1,195,000
20250438+A Alteration Business Uses 27 Mar 2025 Open in the state file $20,000
20250438+C Alteration Business Uses 8 Apr 2025 Open in the state file $21,000
20250438+C Alteration Business Uses 8 Apr 2025 Open in the state file $21,000
20250733+A Alteration Business Uses 9 Apr 2025 Open in the state file $250,000
20250733 Alteration Business Uses 9 Apr 2025 Open in the state file $10,000
20250785+B Alteration Business Uses 25 Apr 2025 Open in the state file $20,000
20250785+A Alteration Business Uses 25 Apr 2025 Open in the state file $40,000
20250785 Alteration Business Uses 25 Apr 2025 Open in the state file $3,025,000
20250785+C Alteration Business Uses 22 May 2025 Open in the state file $25,000
20251010 Alteration Business Uses 29 May 2025 Open in the state file $870,000
20251010+B Alteration Business Uses 20 Jun 2025 Open in the state file $1,000
20251146 Alteration Business Uses 20 Jun 2025 26 Aug 2025, Certificate of Approval $162,500
20251010+C Alteration Business Uses 14 Jul 2025 Open in the state file $15,000
20251297 Alteration Business Uses 17 Jul 2025 Open in the state file $57,794
20251010+D Alteration Business Uses 7 Aug 2025 Open in the state file $22,000
20251664+A Alteration Accessory buildings and miscellaneous structures 8 Sep 2025 Open in the state file $1,475
20251664 Alteration Business Uses 8 Sep 2025 Open in the state file $2,550
20260338 Alteration Business Uses 5 Mar 2026 Open in the state file $26,000

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 West Windsor Twp construction office.

Flood zone for 1 UNIVERSITY SQUARE DR

FEMA’s flood map places the mapped point for 1 UNIVERSITY SQUARE DR in zone X.

The state’s 10-foot ground scan puts the lowest cell on this lot at 83.6 feet and the highest at 120.1 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 1 UNIVERSITY SQUARE DR

This lot is within the SBRSA River Road STP sewer system. Please verify with the provider.

This lot is within the NJ American Water - Raritan water system. Please verify with the provider.

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 $48,000,000 —
2025 $48,000,000 $1,517,760.00
2024 $51,000,000 $1,563,150.00
2023 $61,995,000 $1,820,793.15

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 $61,995,000 81.05% $76,489,821 — —
2024 $51,000,000 72.90% $69,958,848 -17.7% -8.5%
2025 $48,000,000 65.83% $72,915,084 -5.9% +4.2%
2026 $48,000,000 63.45% $75,650,118 0.0% +3.8%

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 $61,995,000 2.937 $1,820,793 $1,820,793.15 —
2024 $51,000,000 3.065 $1,563,150 $1,563,150.00 -14.2%
2025 $48,000,000 3.162 $1,517,760 $1,517,760.00 -2.9%
2026 $48,000,000 — — — —

Where your money goes

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

Schools
$869,760 57.3%
County
$433,440 28.6%
Municipal
$214,560 14.1%

Of the estimated increase of $46,560, the school portion moved $33,120 up, the county portion $13,440 up, and the municipal portion $0 up. Those are pieces of the dollar change. They are not a change in each share of the rate.

Regional / consolidated school (1.812)$869,760
County (0.784)$376,320
County library (0.073)$35,040
County open space (0.046)$22,080
Municipal purpose (0.427)$204,960
Municipal open space (0.020)$9,600

Property details

Class4A — Commercial
Building class10 — not listed in the state appraisal manual
Building5STY-OFFICE BLD
Land description18.515 ACRES
Dwellings1
Commercial units0
Year built—
Acreage18.515
ZoningROM2 — town zoning code
Tax map page4.02
Additional lots303;798 SQ. FT.
Census tract / block—
Special tax codes—
MOD-IV current-year tax—
Last sale$95,800,000 · 6/26/2019 · sale assessment $68,500,000 · SR1A 30 — Several parcels sold as a package, with the price split arbitrarily
Deed book / page06374 / 00489

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.