340 MANALAPAN ROAD

Spotswood Boro, Middlesex County · Block 1.1, Lot 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)
+4.1%

Estimated tax up $20,788 ($501,256 → $522,045) using 2024→2025 rates (3.641 → 3.792) × assessed net.

Assessment net change: 0.0% ($13,767,000 → $13,767,000).

Assessment

Land$10,769,300
Improvements$2,997,700
Net (taxable assessed, 2026)$13,767,000
Town avg ratio used54.51% (Average ratio (Director’s / Chapter 123))
Implied equalized value$25,255,916
2025 tax (MOD-IV billed)$522,044.64
Est. 2025 tax @ general rate$522,045
Mailing address (2026)110 N WACKER DR; STE#4500, CHICAGO; IL, 60606

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 23 — Commercial or industrial sale that includes equipment or goodwill that cannot be separated marks it non-usable, or the price is a nominal amount.

Building permits for 340 MANALAPAN ROAD

The New Jersey construction-permit file lists 50 permits for 340 MANALAPAN ROAD in Spotswood Boro. 14 are still open in the state file. Permit 23-0096, an alteration, was issued 10 May 2023 and closed 16 May 2023 with a Certificate of Approval. The reported cost is $1.

Permit Type Use Issued Closed Reported cost
040114 Addition One and two family units, 5 lodgers or less each 11 May 2004 22 Feb 2024, Certificate of Approval $27,000
120014 Alteration International Residential Code 17 Jan 2012 13 Jul 2021, Certificate of Approval $4,550
2020-242 Alteration International Residential Code 23 Oct 2020 28 Sep 2021, Certificate of Approval $13,600
21-0049 Alteration International Residential Code 22 Mar 2021 13 Jul 2021, Certificate of Approval $1,722
21-0097 Alteration International Residential Code 7 May 2021 7 Jul 2021, Certificate of Approval $3,000
21-0108 Alteration International Residential Code 20 May 2021 26 Oct 2021, Certificate of Approval $1,500
21-0131 Alteration International Residential Code 9 Jun 2021 27 Aug 2021, Certificate of Approval $9,000
21-0139 Alteration International Residential Code 18 Jun 2021 20 Aug 2021, Certificate of Approval $500
21-0153 Alteration International Residential Code 29 Jun 2021 9 Sep 2021, Certificate of Approval $2,800
21-0160 Alteration International Residential Code 2 Jul 2021 1 Oct 2021, Certificate of Approval $1,000
21-0165 Alteration International Residential Code 12 Jul 2021 9 Sep 2021, Certificate of Approval $2,300
21-0200 Alteration International Residential Code 20 Aug 2021 27 Dec 2021, Certificate of Approval $2,400
21-0202 Alteration International Residential Code 27 Aug 2021 21 Sep 2021, Certificate of Approval $4,000
21-0210 Alteration International Residential Code 1 Sep 2021 5 Nov 2021, Certificate of Approval $275
21-0211 Alteration International Residential Code 3 Sep 2021 13 Oct 2021, Certificate of Approval $5,250
21-0240 Alteration International Residential Code 12 Oct 2021 28 Oct 2021, Certificate of Approval $4,600
21-0233 Alteration International Residential Code 12 Oct 2021 6 Jan 2022, Certificate of Approval $1,700
21-0278 Alteration International Residential Code 16 Nov 2021 9 Feb 2022, Certificate of Approval $1,500
22-0023 Alteration International Residential Code 27 Jan 2022 4 Feb 2022, Certificate of Approval $1,650
22-0038 Alteration International Residential Code 15 Feb 2022 Open in the state file $4,300
22-0046 Alteration International Residential Code 23 Feb 2022 29 Mar 2022, Certificate of Approval $3,900
22-0050 Alteration International Residential Code 1 Mar 2022 12 Apr 2022, Certificate of Approval $1,900
22-0070 Alteration International Residential Code 23 Mar 2022 Open in the state file $2,500
22-0073 Alteration International Residential Code 29 Mar 2022 Open in the state file $14,100
22-0097 Alteration International Residential Code 19 Apr 2022 26 May 2022, Certificate of Approval $750
22-0102 Alteration International Residential Code 2 May 2022 1 Jul 2022, Certificate of Approval $6,000
22-0130 Alteration International Residential Code 19 May 2022 Open in the state file $5,089
22-0129 Alteration International Residential Code 19 May 2022 23 Aug 2022, Certificate of Approval $3,800
22-0142 Alteration International Residential Code 2 Jun 2022 28 Jul 2022, Certificate of Approval $4,700
22-0144 Alteration International Residential Code 2 Jun 2022 19 Jul 2022, Certificate of Approval $15,400
22-0156 Alteration International Residential Code 20 Jun 2022 Open in the state file $2,200
22-0162 Alteration International Residential Code 1 Jul 2022 2 Sep 2022, Certificate of Approval $4,774
22-0174 Alteration International Residential Code 12 Jul 2022 Open in the state file $3,200
22-0185 Alteration International Residential Code 26 Jul 2022 28 Sep 2022, Certificate of Approval $4,500
22-0182 Alteration International Residential Code 26 Jul 2022 28 Oct 2022, Certificate of Approval $14,000
22-0192 Alteration International Residential Code 2 Aug 2022 Open in the state file $9,999
22-0185+A Alteration International Residential Code 22 Aug 2022 28 Sep 2022, Certificate of Approval $0
22-0222 Alteration International Residential Code 12 Sep 2022 Open in the state file $6,600
22-0234 Alteration International Residential Code 19 Sep 2022 25 Apr 2024, Certificate of Approval $500
22-0242 Alteration International Residential Code 22 Sep 2022 Open in the state file $1,084
22-0244 Alteration International Residential Code 27 Sep 2022 Open in the state file $7,150
22-0249 Alteration International Residential Code 3 Oct 2022 Open in the state file $7,150
22-0250 Alteration International Residential Code 3 Oct 2022 28 Oct 2022, Certificate of Approval $11,900
22-0293 Alteration International Residential Code 10 Nov 2022 Open in the state file $2,300
22-0292 Alteration International Residential Code 10 Nov 2022 Open in the state file $3,000
22-0298 Alteration International Residential Code 18 Nov 2022 Open in the state file $4,000
23-0078 Alteration International Residential Code 17 Apr 2023 26 May 2023, Certificate of Approval $7,000
23-0077 Alteration International Residential Code 17 Apr 2023 26 May 2023, Certificate of Approval $7,000
23-0083 Alteration International Residential Code 20 Apr 2023 12 Jun 2023, Certificate of Approval $7,400
23-0096 Alteration International Residential Code 10 May 2023 16 May 2023, Certificate of Approval $1

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 Spotswood Boro construction office.

Flood zone for 340 MANALAPAN ROAD

FEMA’s flood map places the mapped point for 340 MANALAPAN ROAD in zone X.

The state’s 10-foot ground scan puts the lowest cell on this lot at 24.8 feet and the highest at 39.8 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 340 MANALAPAN ROAD

This lot is within the Middlesex County UA sewer system. Please verify with the provider.

This lot is within the Spotswood WD 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 $13,767,000 —
2025 $13,767,000 $522,044.64
2024 $13,767,000 $501,256.47
2023 $13,767,000 $492,996.27

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 $13,767,000 72.95% $18,871,830 — —
2024 $13,767,000 67.53% $20,386,495 0.0% +8.0%
2025 $13,767,000 60.50% $22,755,372 0.0% +11.6%
2026 $13,767,000 54.51% $25,255,916 0.0% +11.0%

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 $13,767,000 3.581 $492,996 $492,996.27 —
2024 $13,767,000 3.641 $501,256 $501,256.47 +1.7%
2025 $13,767,000 3.792 $522,045 $522,044.64 +4.1%
2026 $13,767,000 — — — —

Where your money goes

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

Schools
$281,260 53.9%
County
$80,124 15.3%
Municipal
$160,661 30.8%

Of the estimated increase of $20,788, the school portion moved $1,101 up, the county portion $6,057 up, and the municipal portion $13,629 up. Those are pieces of the dollar change. They are not a change in each share of the rate.

District school (2.043)$281,260
County (0.532)$73,240
County open space (0.050)$6,884
Municipal purpose (1.112)$153,089
Municipal library (0.055)$7,572

Property details

Class4A — Commercial
Building class—
BuildingCLEARWATER VLGE
Land description65.36 AC
Dwellings—
Commercial units—
Year built—
Acreage65.36
ZoningMH — town zoning code
Tax map page2
Additional lots—
Census tract / block—
Special tax codes—
MOD-IV current-year tax—
Last sale$26,360,000 · 6/1/2017 · sale assessment $9,533,700 · SR1A 23 — Commercial or industrial sale that includes equipment or goodwill that cannot be separated
Deed book / page06990 / 00387

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.