93 MANALAPAN AVE

Freehold Boro, Monmouth County · Block 23, Lot 1

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Assessment year 2026 · Rate year 2025 · Prior rate 2024

2026 revaluation/reassessment town — 2026 general tax rate not in our warehouse yet. Showing 2025 rate against 2026 assessments; YoY % is withheld until the matching rate posts.

Estimated tax story (homeowner view)
$404,860

Estimated annual tax: current net × 2.005 (rate year 2025). Year-over-year % is hidden until the 2026 general rate is available for this reval/reassess town.

Assessment net change: +0.8% ($20,031,100 → $20,192,500).

Assessment

Land$2,348,400
Improvements$17,844,100
Net (taxable assessed, 2026)$20,192,500
Town avg ratio used100.00% (Revaluation year (~100% of market))
Implied equalized value$20,192,500
2025 tax (MOD-IV billed)$401,623.56
Est. 2025 tax @ general rate$404,860
Mailing address (2026)353 N CLARK ST; STE 3300, CHICAGO; IL, 60654

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 2024 sale of $20,675,000: implied equalized value $20,192,500 is $482,500 below that sale. This is not an appraisal. This is a reassessment year, so the ratio is treated as about 100% and the gap is today’s assessment minus the sale price.

This town revalued/reassessed for tax year 2026. New assessments are set near true market value, so we treat the ratio as ~100% for this year. Published Chapter 123 average ratio for appeals/statistics is still 94.54% (often still reflecting the prior assessment base).

Building permits for 93 MANALAPAN AVE

The New Jersey construction-permit file lists 26 permits for 93 MANALAPAN AVE in Freehold Boro. 10 are still open in the state file. Permit 26-0171, an alteration, was issued 1 May 2026 and is open in the state file. The reported cost is $49,500.

Permit Type Use Issued Closed Reported cost
98-0501 Demolition Accessory buildings and miscellaneous structures 16 Oct 1998 30 Oct 1998, Certificate of Approval $7,400
00-0031 Alteration International Residential Code 2 Feb 2000 7 Apr 2000, Certificate of Compliance $900
01-0074+B Alteration International Residential Code 13 Dec 2001 Open in the state file $276,000
02-0552+A Alteration International Residential Code 15 Oct 2002 Open in the state file $299
11-0096 Alteration International Residential Code 28 Mar 2011 29 May 2024, Certificate of Approval $299
12-0073 Alteration International Residential Code 15 Feb 2012 Open in the state file $80,000
12-0230 Alteration International Residential Code 7 Jun 2012 29 May 2024, Certificate of Approval $299
13-0561 Alteration International Residential Code 27 Aug 2013 29 May 2024, Certificate of Approval $275
14-0330 Alteration International Residential Code 15 Jul 2014 Open in the state file $50
15-0595+A Alteration International Residential Code 29 Dec 2015 Open in the state file $1,800
17-0027 Alteration International Residential Code 12 Jan 2017 29 May 2024, Certificate of Approval $6,853
17-0306 Alteration International Residential Code 30 May 2017 Open in the state file $2,895
17-0326 Alteration International Residential Code 8 Jun 2017 Open in the state file $500
19-0114 Alteration International Residential Code 19 Feb 2019 29 May 2024, Certificate of Approval $6,170
21-0049 Alteration International Residential Code 11 Feb 2021 29 May 2024, Certificate of Approval $9,144
21-0133 Alteration International Residential Code 6 May 2021 29 May 2024, Certificate of Approval $4,000
22-0179 Alteration Supervised residential homes for 17+ occupants 3 May 2022 16 Mar 2023, Certificate of Approval $35,000
22-0179+A Alteration Supervised residential homes for 17+ occupants 18 Jul 2022 Open in the state file $1,800
23-0639 Alteration International Residential Code 1 Dec 2023 11 Apr 2024, Certificate of Approval $1,100
24-0028 Alteration International Residential Code 18 Jan 2024 29 May 2024, Certificate of Approval $104,996
24-0060 Alteration International Residential Code 20 Feb 2024 11 Apr 2024, Certificate of Approval $1,400
24-0150 Alteration International Residential Code 16 Apr 2024 29 May 2024, Certificate of Approval $700
24-0291 Alteration Supervised residential homes for 17+ occupants 1 Jul 2024 Open in the state file $872,143
24-0585 Alteration Business Uses 23 Dec 2024 11 Jun 2025, Certificate of Approval $1,500
25-0129 Alteration Medical, nursing care, for 6+ occupants 1 Apr 2025 7 May 2025, Certificate of Approval $1,750
26-0171 Alteration Medical, nursing care, for 6+ occupants 1 May 2026 Open in the state file $49,500

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 Freehold Boro construction office.

Flood zone for 93 MANALAPAN AVE

FEMA’s flood map places the mapped point for 93 MANALAPAN AVE in zone X.

The state’s 10-foot ground scan puts the lowest cell on this lot at 147.4 feet and the highest at 173.6 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 93 MANALAPAN AVE

This lot is within the Ocean County North STP sewer system. Please verify with the provider.

This lot is within the Freehold Boro 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 $20,192,500 —
2025 $20,031,100 $401,623.56
2024 $19,958,400 $400,565.09
2023 $18,918,600 $398,564.22

Mailing changed in 2025 to 353 N CLARK ST; STE 3300, CHICAGO; IL, 60654.

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 $18,918,600 92.65% $20,419,428 — —
2024 $19,958,400 100.00% $19,958,400 +5.5% -2.3%
2025 $20,031,100 100.00% $20,031,100 +0.4% +0.4%
2026 $20,192,500 100.00% $20,192,500 +0.8% +0.8%

2024: Published average ratio exceeded 100%; New Jersey treats that as 100% for equalization.

2025: Published average ratio exceeded 100%; New Jersey treats that as 100% for equalization.

2026: This town revalued/reassessed for tax year 2026. New assessments are set near true market value, so we treat the ratio as ~100% for this year. Published Chapter 123 average ratio for appeals/statistics is still 94.54% (often still reflecting the prior assessment base).

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 $18,918,600 2.097 $396,723 $398,564.22 —
2024 $19,958,400 2.007 $400,565 $400,565.09 +1.0%
2025 $20,031,100 2.005 $401,624 $401,623.56 +0.3%
2026 $20,192,500 — — — pending rate

Where your money goes

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

Schools
$209,396 51.7%
County
$39,779 9.8%
Municipal
$155,684 38.5%
District school (0.670)$135,290
Regional / consolidated school (0.367)$74,106
County (0.171)$34,529
County open space (0.026)$5,250
Municipal purpose (0.740)$149,425
Municipal library (0.031)$6,260

Property details

Class4A — Commercial
Building class—
BuildingMATTISON CRSNG
Land description8.067 ACRES
Dwellings0
Commercial units—
Year built—
Acreage8.067
Zoning0 — town zoning code
Tax map page25
Additional lots—
Census tract / block—
Special tax codes—
MOD-IV current-year tax—
Last sale$20,675,000 · 4/30/2024 · sale assessment $19,958,400
Deed book / page09689 / 06122

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.