46 EMERALD RD
Plumsted, Ocean County · Block 40.10, Lot 46
Estimated tax down $570 ($9,671 → $9,100) using 2025→2026 rates (3.150 → 1.740) × assessed net.
Assessment net change: +70.4% ($307,000 → $523,000).
Assessment
| Land | $140,900 |
|---|---|
| Improvements | $382,100 |
| Net (taxable assessed, 2026) | $523,000 |
| Town avg ratio used | 100.00% (Revaluation year (~100% of market)) |
| Implied equalized value | $523,000 |
| 2025 tax (MOD-IV billed) | — |
| Est. 2026 tax @ general rate | $9,100 |
| Mailing address (2026) | 46 EMERALD RD, NEW EGYPT NJ, 08533 |
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.
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 57.87% (often still reflecting the prior assessment base).
Year-by-year assessed value & tax
From NJ MOD-IV files (2024, 2025, 2026). Tax is the MOD-IV billed amount when present; otherwise —. Current mailing is in Assessment above.
| Year | Assessed net | Tax |
|---|---|---|
| 2026 | $523,000 | — |
| 2025 | $307,000 | — |
| 2024 | $500 | $15.56 |
Mailing changed in 2025 to 46 EMERALD RD, NEW EGYPT NJ, 08533.
Assessed value & ratio history
Parcel assessed nets come from MOD-IV year files (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 | — | 72.07% | — | — | — |
| 2024 | $500 | 67.02% | $746 | — | — |
| 2025 | $307,000 | 62.10% | $494,364 | +61,300.0% | +66,164.5% |
| 2026 | $523,000 | 100.00% | $523,000 | +70.4% | +5.8% |
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 57.87% (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 | — | 2.595 | — | — | — |
| 2024 | $500 | 2.765 | $14 | $15.56 | — |
| 2025 | $307,000 | 3.150 | $9,671 | — | +69,849.4% |
| 2026 | $523,000 | 1.740 | $9,100 | — | -5.9% |
Where your money goes
Component $ = net × (component rate ÷ 100). Percents are share of school + county + municipal components for rate year 2026.
Of the estimated change ($-570): schools ≈ +71.6%, county ≈ +17.3%, municipal ≈ +11.1%.
| District school (1.246) | $6,514 |
|---|---|
| County (0.250) | $1,306 |
| County library (0.025) | $130 |
| County health (0.015) | $78 |
| County open space (0.011) | $58 |
| Municipal purpose (0.183) | $957 |
| Municipal open space (0.011) | $58 |
Property details
| Class | 15F |
|---|---|
| Building class | 17 |
| Building | MONTAUK |
| Land description | 55X110 |
| Dwellings | 0 |
| Commercial units | 0 |
| Year built | 2024 |
| Acreage | 0.1389 |
| Zoning | PRRC |
| Tax map page | 4.03 |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | F01 |
| MOD-IV current-year tax | — |
| Last sale | $1 · 5/8/2025 · sale assessment $307,000 · SR1A 25 |
| Deed book / page | 20011 / 01381 |
See this lot on the statewide map, then come back for the full tax story.
Show on mapSources: NJ Division of Taxation MOD-IV (current parcel file) and tax rates for 2026 (Abstract of Ratables). Estimates are not an official tax bill. Owner names are not shown. Full disclaimer.