322 N 3RD ST
Surf, Ocean County · Block 99, Lot 10
Estimated tax up $217 ($6,996 → $7,213) using 2025→2026 rates (1.066 → 1.099) × assessed net.
Assessment net change: 0.0% ($656,300 → $656,300).
Assessment
| Land | $425,000 |
|---|---|
| Improvements | $231,300 |
| Net (taxable assessed, 2026) | $656,300 |
| Town avg ratio used | 55.77% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $1,176,798 |
| 2025 tax (MOD-IV billed) | $6,996.16 |
| Est. 2026 tax @ general rate | $7,213 |
| Mailing address (2026) | 322 N. 3RD STREET, SURF CITY; NJ, 08008 |
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 | $656,300 | — |
| 2025 | $656,300 | $6,996.16 |
| 2024 | $656,300 | $6,845.21 |
| 2023 | $656,300 | $6,595.82 |
Mailing changed in 2024 to 322 N. 3RD STREET, SURF CITY; NJ, 08008.
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 | $656,300 | 75.46% | $869,732 | — | — |
| 2024 | $656,300 | 65.36% | $1,004,131 | 0.0% | +15.5% |
| 2025 | $656,300 | 61.05% | $1,075,020 | 0.0% | +7.1% |
| 2026 | $656,300 | 55.77% | $1,176,798 | 0.0% | +9.5% |
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 | $656,300 | 1.005 | $6,596 | $6,595.82 | — |
| 2024 | $656,300 | 1.043 | $6,845 | $6,845.21 | +3.8% |
| 2025 | $656,300 | 1.066 | $6,996 | $6,996.16 | +2.2% |
| 2026 | $656,300 | 1.099 | $7,213 | — | +3.1% |
Where your money goes
Component $ = net × (component rate ÷ 100). Percents are share of school + county + municipal components for rate year 2026.
Of the estimated change ($217): schools ≈ +28.8%, county ≈ +49.1%, municipal ≈ +22.1%.
| Regional / consolidated school (0.265) | $1,739 |
|---|---|
| Local school (0.051) | $331 |
| County (0.473) | $3,106 |
| County library (0.047) | $311 |
| County open space (0.021) | $135 |
| Municipal purpose (0.242) | $1,590 |
Property details
| Class | 2 |
|---|---|
| Building class | 18 |
| Building | 1SF2BG 1152 |
| Land description | 50X100 |
| Dwellings | 1 |
| Commercial units | — |
| Year built | 2000 |
| Acreage | 0.1148 |
| Zoning | RA |
| Tax map page | 15 |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | $1 · 8/6/2018 · sale assessment $599,200 · SR1A 25 |
| Deed book / page | 17242 / 01035 |
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.