107 O ST
Seaside, Ocean County · Block 74.1, Lot 54
Estimated tax up $94 ($5,163 → $5,257) using 2025→2026 rates (1.735 → 1.760) × assessed net.
Assessment net change: +0.4% ($297,600 → $298,700).
Assessment
| Land | $250,000 |
|---|---|
| Improvements | $48,700 |
| Net (taxable assessed, 2026) | $298,700 |
| Town avg ratio used | 55.89% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $534,443 |
| 2025 tax (MOD-IV billed) | $5,163.36 |
| Est. 2026 tax @ general rate | $5,257 |
| Mailing address (2026) | 15 TENTH ST, MONROE TWP NJ, 08831 |
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.
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 | $298,700 | — |
| 2025 | $297,600 | $5,163.36 |
| 2024 | $297,600 | $4,868.74 |
| 2023 | $297,600 | $4,788.38 |
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 | $297,600 | 77.65% | $383,258 | — | — |
| 2024 | $297,600 | 69.41% | $428,757 | 0.0% | +11.9% |
| 2025 | $297,600 | 62.46% | $476,465 | 0.0% | +11.1% |
| 2026 | $298,700 | 55.89% | $534,443 | +0.4% | +12.2% |
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 | $297,600 | 1.609 | $4,788 | $4,788.38 | — |
| 2024 | $297,600 | 1.636 | $4,869 | $4,868.74 | +1.7% |
| 2025 | $297,600 | 1.735 | $5,163 | $5,163.36 | +6.1% |
| 2026 | $298,700 | 1.760 | $5,257 | — | +1.8% |
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 ($94): schools ≈ +29.7%, county ≈ +31.2%, municipal ≈ +39.2%.
| District school (0.051) | $151 |
|---|---|
| Regional / consolidated school (0.475) | $1,418 |
| County (0.456) | $1,361 |
| County library (0.046) | $136 |
| County health (0.027) | $82 |
| County open space (0.019) | $58 |
| Municipal purpose (0.687) | $2,051 |
Property details
| Class | 2 |
|---|---|
| Building class | 16 |
| Building | 1SF 0612 |
| Land description | 25X100 |
| Dwellings | 1 |
| Commercial units | — |
| Year built | 1935 |
| Acreage | 0.0574 |
| Zoning | R |
| Tax map page | 14 |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | $330,000 · 4/30/2010 · sale assessment $297,600 |
| Deed book / page | 14587 / 00627 |
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.