260 N COUNTY LINE ROAD

Jackson Twp, Ocean County · Block 5101, 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)
-45.7%

Estimated tax down $432,160 ($944,980 → $512,820) using 2024→2025 rates (2.554 → 1.386) × assessed net.

Assessment net change: 0.0% ($37,000,000 → $37,000,000).

Assessment

Land$17,175,000
Improvements$19,825,000
Net (taxable assessed, 2026)$37,000,000
Town avg ratio used99.40% (Average ratio (Director’s / Chapter 123))
Implied equalized value$37,223,340
2025 tax (MOD-IV billed)$535,020.00
Est. 2025 tax @ general rate$512,820
Mailing address (2026)575 5TH AVE 38TH FL, NEW YORK NY, 10017

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 $37,100,000: implied equalized value $37,223,340 is $123,340 above that sale. This is not an appraisal.

Building permits for 260 N COUNTY LINE ROAD

The New Jersey construction-permit file lists 28 permits for 260 N COUNTY LINE ROAD in Jackson Twp. 20 are still open in the state file. Permit 202301680+B, a new building, was issued 20 Jul 2023 and is open in the state file. The reported cost is $18,700.

Permit Type Use Issued Closed Reported cost
200203438.0 Alteration Accessory buildings and miscellaneous structures 27 Nov 2002 Open in the state file $0
201500881 Alteration Mercantile buildings 28 Apr 2015 13 Jun 2024, Certificate of Occupancy $6,600
202100959 Alteration International Residential Code 4 Dec 2015 8 Apr 2022, Certificate of Approval $0
201702311 Alteration Accessory buildings and miscellaneous structures 13 Sep 2017 18 Aug 2021, Certificate of Approval $16,000
201802178.2 Alteration Accessory buildings and miscellaneous structures 24 Sep 2018 2 Aug 2024, Certificate of Approval $700
202203160 Alteration International Residential Code 6 Dec 2018 9 Feb 2023, Certificate of Occupancy $0
201902362.2 Alteration International Residential Code 8 Oct 2019 2 Aug 2024, Certificate of Approval $400
202101884 Alteration International Residential Code 28 Jun 2021 Open in the state file $19,700
202301466 Demolition Business Uses 22 Jun 2023 Open in the state file $10,000
202301680+C Alteration Business Uses 20 Jul 2023 Open in the state file $200,000
202301680+B New Business Uses 20 Jul 2023 Open in the state file $18,700
202301680+A Alteration Business Uses 20 Jul 2023 Open in the state file $250,000
202301680 Alteration Business Uses 20 Jul 2023 Open in the state file $682,000
202301680+D Alteration Business Uses 15 Aug 2023 Open in the state file $10,000
202301680+E Alteration Business Uses 15 Aug 2023 Open in the state file $18,700
202301680+F Alteration Business Uses 15 Aug 2023 Open in the state file $11,400
202301680+G Alteration Business Uses 29 Sep 2023 Open in the state file $78,731
202302479 Alteration Business Uses 3 Nov 2023 Open in the state file $12,125
202400814 Alteration Business Uses 30 Apr 2024 4 Sep 2024, Certificate of Approval $85,000
202400814+A Alteration Business Uses 5 Jun 2024 Open in the state file $2,200
202401267 Alteration International Residential Code 28 Jun 2024 Open in the state file $2,300
202400814+B Alteration Business Uses 30 Aug 2024 Open in the state file $100
202402249 Alteration Business Uses 1 Nov 2024 Open in the state file $7,250
202501937 Alteration Business Uses 9 Sep 2025 Open in the state file $200
202502442 Alteration Lecture halls, Art Galleries, Churches, etc. 24 Oct 2025 30 Dec 2025, Certificate of Occupancy $14,310
202502442+A Alteration Lecture halls, Art Galleries, Churches, etc. 14 Nov 2025 Open in the state file $10,000
202502681 Alteration Business Uses 12 Dec 2025 Open in the state file $7,000
202600418 Alteration Business Uses 5 Mar 2026 Open in the state file $2,904

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 Jackson Twp construction office.

Flood zone for 260 N COUNTY LINE ROAD

FEMA’s flood map places the mapped point for 260 N COUNTY LINE ROAD in zone X.

The state’s 10-foot ground scan puts the lowest cell on this lot at 78.8 feet and the highest at 107.9 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 260 N COUNTY LINE ROAD

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

This lot is within the Jackson Twp MUA 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 $37,000,000 —
2025 $37,000,000 $535,020.00
2024 $20,220,800 $536,660.03
2023 $20,220,800 $518,259.11

Mailing changed in 2025 to 575 5TH AVE 38TH FL, NEW YORK NY, 10017.

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 $20,220,800 69.25% $29,199,711 — —
2024 $20,220,800 60.56% $33,389,696 0.0% +14.3%
2025 $37,000,000 56.23% $65,801,174 +83.0% +97.1%
2026 $37,000,000 99.40% $37,223,340 0.0% -43.4%

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 $20,220,800 2.471 $499,656 $518,259.11 —
2024 $20,220,800 2.554 $516,439 $536,660.03 +3.4%
2025 $37,000,000 1.386 $512,820 $535,020.00 -0.7%
2026 $37,000,000 — — — —

Where your money goes

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

Schools
$289,340 56.4%
County
$118,400 23.1%
Municipal
$105,080 20.5%

Of the estimated decrease of $432,160, the school portion moved $252,340 down, the county portion $89,170 down, and the municipal portion $90,650 down. Those are pieces of the dollar change. They are not a change in each share of the rate.

District school (0.782)$289,340
County (0.266)$98,420
County library (0.027)$9,990
County health (0.016)$5,920
County open space (0.011)$4,070
Municipal purpose (0.254)$93,980
Municipal open space (0.030)$11,100

Property details

Class4A — Commercial
Building class10 — not listed in the state appraisal manual
Building1SCBA 114753
Land description45.80 AC
Dwellings1
Commercial units—
Year built2002
Acreage45.8
ZoningHC — town zoning code
Tax map page51
Additional lots—
Census tract / block—
Special tax codesF04 — Fire district 4
MOD-IV current-year tax—
Last sale$37,100,000 · 10/10/2024 · sale assessment $20,220,800
Deed book / page19833 / 00547

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.