1 SO MAIN ST
South Toms River Boro, Ocean County · Block 1, Lot 1
Estimated tax up $9,723 ($120,085 → $129,808) using 2025→2026 rates (3.520 → 3.805) × assessed net.
Assessment net change: 0.0% ($3,411,500 → $3,411,500).
Assessment
| Land | $850,000 |
|---|---|
| Improvements | $2,561,500 |
| Net (taxable assessed, 2026) | $3,411,500 |
| Town avg ratio used | 54.89% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $6,215,158 |
| 2025 tax (MOD-IV billed) | $120,084.80 |
| Est. 2026 tax @ general rate | $129,808 |
| Mailing address (2026) | 1 SOUTH MAIN ST STE 3, TOMS RIVER NJ, 08757 |
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.
Building permits for 1 SO MAIN ST
The New Jersey construction-permit file lists 5 permits for 1 SO MAIN ST in South Toms River Boro. 1 is still open in the state file. Permit 2600025, an alteration, was issued 19 May 2026 and closed 1 Jul 2026 with a Certificate of Occupancy. The reported cost is $400.
| Permit | Type | Use | Issued | Closed | Reported cost |
|---|---|---|---|---|---|
| 2400089 | Alteration | Business Uses | 2 Jan 2025 | 9 Jan 2025, Continued Certificate of Occupancy | $4 |
| 2500044 | Alteration | International Residential Code | 14 Jul 2025 | Open in the state file | $2,400 |
| 2600002 | Alteration | Storage building, low hazard | 14 Jan 2026 | 7 Jul 2026, Certificate of Approval | $72,000 |
| 2600023 | Alteration | International Residential Code | 7 May 2026 | 5 Jun 2026, Certificate of Approval | $5,700 |
| 2600025 | Alteration | International Residential Code | 19 May 2026 | 1 Jul 2026, Certificate of Occupancy | $400 |
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 South Toms River Boro construction office.
Flood zone for 1 SO MAIN ST
FEMA’s flood map places the mapped point for 1 SO MAIN ST in zone X (0.2 percent annual chance).
The state’s 10-foot ground scan puts the lowest cell on this lot at -0.9 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 1 SO MAIN ST
This lot is within the OCUA Central sewer system. Please verify with the provider.
This lot is within the Veolia Water NJ Toms River 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 | $3,411,500 | — |
| 2025 | $3,411,500 | $120,084.80 |
| 2024 | $3,411,500 | $112,101.89 |
| 2023 | $3,411,500 | $108,144.55 |
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 | $3,411,500 | 76.06% | $4,485,275 | — | — |
| 2024 | $3,411,500 | 66.56% | $5,125,451 | 0.0% | +14.3% |
| 2025 | $3,411,500 | 60.47% | $5,641,640 | 0.0% | +10.1% |
| 2026 | $3,411,500 | 54.89% | $6,215,158 | 0.0% | +10.2% |
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 | $3,411,500 | 3.170 | $108,145 | $108,144.55 | — |
| 2024 | $3,411,500 | 3.286 | $112,102 | $112,101.89 | +3.7% |
| 2025 | $3,411,500 | 3.520 | $120,085 | $120,084.80 | +7.1% |
| 2026 | $3,411,500 | 3.805 | $129,808 | — | +8.1% |
Where your money goes
Component $ = net × (component rate ÷ 100). Percents are share of school + county + municipal components for rate year 2026.
Of the estimated increase of $9,723, the school portion moved $3,514 up, the county portion $1,542 up, and the municipal portion $4,667 up. Those are pieces of the dollar change. They are not a change in each share of the rate.
| Regional / consolidated school (1.375) | $46,908 |
|---|---|
| County (0.503) | $17,146 |
| County library (0.050) | $1,696 |
| County health (0.030) | $1,034 |
| County open space (0.022) | $737 |
| Municipal purpose (1.826) | $62,287 |
Property details
| Class | 4A — Commercial |
|---|---|
| Building class | 10 — not listed in the state appraisal manual |
| Building | — |
| Land description | 4.25 |
| Dwellings | 1 |
| Commercial units | — |
| Year built | — |
| Acreage | 4.25 |
| Zoning | MU — town zoning code |
| Tax map page | 05 |
| Additional lots | L 2 |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | — |
| Deed book / page | 17131 / 01408 |
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.
Show on mapSources: NJ Division of Taxation MOD-IV (current parcel file) and tax rates for 2026 (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.