45 SAMPSON AVE UNIT 11

Seaside Heights Boro, Ocean County · Block 36, Lot 57.1, Qual C0011

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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)
-54.7%

Estimated tax down $3,494 ($6,388 → $2,894) using 2024→2025 rates (2.834 → 1.284) × assessed net.

Assessment net change: 0.0% ($225,400 → $225,400).

Assessment

Land$130,000
Improvements$95,400
Net (taxable assessed, 2026)$225,400
Town avg ratio used100.00% (Average ratio (Director’s / Chapter 123))
Implied equalized value$225,400
2025 tax (MOD-IV billed)$2,894.14
Est. 2025 tax @ general rate$2,894
Mailing address (2026)45 SAMPSON AVE #11, SEASIDE HEIGHTS NJ, 08751

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 2025 sale of $260,000: implied equalized value $225,400 is $34,600 below that sale. This is not an appraisal.

This class 2 — residential (four families or less) — net assessment sits below the town class-2 average of $598,952.

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

Building permits for 45 SAMPSON AVE UNIT 11

No construction permit for 45 SAMPSON AVE UNIT 11 is in the New Jersey construction-permit file. That file is a full record from 2021 on. Work from before then can be missing here and still be at the Seaside Heights Boro construction office.

Flood zone for 45 SAMPSON AVE UNIT 11

FEMA’s flood map places the mapped point for 45 SAMPSON AVE UNIT 11 in zone AE. The mapped base flood elevation is 8 feet (NAVD88).

The state’s 10-foot ground scan puts the lowest cell on this lot at 4.9 feet and the highest at 5.1 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 45 SAMPSON AVE UNIT 11

This lot is within the OCUA Central sewer system. Please verify with the provider.

This lot is within the Seaside Heights 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 $225,400 —
2025 $225,400 $2,894.14
2024 $99,200 $2,811.33
2023 $99,200 $2,608.96

Mailing changed in 2026 to 45 SAMPSON AVE #11, SEASIDE HEIGHTS NJ, 08751.

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 $99,200 72.21% $137,377 — —
2024 $99,200 61.17% $162,171 0.0% +18.0%
2025 $225,400 53.03% $425,042 +127.2% +162.1%
2026 $225,400 100.00% $225,400 0.0% -47.0%

2026: Published average ratio exceeded 100%; New Jersey treats that as 100% for equalization.

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 $99,200 2.630 $2,609 $2,608.96 —
2024 $99,200 2.834 $2,811 $2,811.33 +7.8%
2025 $225,400 1.284 $2,894 $2,894.14 +2.9%
2026 $225,400 — — — —

Where your money goes

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

Schools
$1,141 39.4%
County
$676 23.4%
Municipal
$1,077 37.2%

Of the estimated decrease of $3,494, the school portion moved $1,447 down, the county portion $577 down, and the municipal portion $1,470 down. Those are pieces of the dollar change. They are not a change in each share of the rate.

District school (0.264)$595
Regional / consolidated school (0.242)$545
County (0.250)$564
County library (0.025)$56
County health (0.015)$34
County open space (0.010)$23
Municipal purpose (0.478)$1,077

Property details

Class2 — Residential (four families or less)
Building class37 — Above average quality row house or townhouse
BuildingCONDO 0476
Land description60X100
Dwellings1
Commercial units—
Year built1974
Acreage0.1377
ZoningR — town zoning code
Tax map page3
Additional lots—
Census tract / block—
Special tax codes—
MOD-IV current-year tax—
Last sale$260,000 · 11/19/2025 · sale assessment $225,400 · SR1A 00 — Usable for the sales study
Deed book / page20207 / 01832

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.