2360 LAKEWOOD ROAD

Toms River Twp, Ocean County · Block 146, Lot 7

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Assessment year 2026 · Rate year 2026 · Prior rate 2025

Estimated tax story (homeowner view)
+4.1%

Estimated tax up $19,435 ($473,908 → $493,343) using 2025→2026 rates (1.902 → 1.980) × assessed net.

Assessment net change: 0.0% ($24,916,300 → $24,916,300).

Assessment

Land$9,582,000
Improvements$15,334,300
Net (taxable assessed, 2026)$24,916,300
Town avg ratio used74.92% (Average ratio (Director’s / Chapter 123))
Implied equalized value$33,257,208
2025 tax (MOD-IV billed)$487,113.67
Est. 2026 tax @ general rate$493,343
Mailing address (2026)1195 ROUTE 70, LAKEWOOD; NJ, 087015946

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.

The stored sale is not used for a change-since-sale figure. SR1A 03 — Sale between a company and its owner or a related company marks it non-usable, or the price is a nominal amount.

Building permits for 2360 LAKEWOOD ROAD

The New Jersey construction-permit file lists 37 permits for 2360 LAKEWOOD ROAD in Toms River Twp. 22 are still open in the state file. Permit 26-00910, an alteration, was issued 15 Apr 2026 and is open in the state file. The reported cost is $195,596.

Permit Type Use Issued Closed Reported cost
08-3162 Alteration International Residential Code 11 Aug 2008 25 Aug 2021, Certificate of Approval $3,001
19-02998 Alteration Mercantile buildings 25 Nov 2019 22 Apr 2025, Certificate of Approval $100
21-01176 Alteration Business Uses 19 Apr 2021 31 Aug 2021, Temporary Certificate of Occupancy $572,230
21-01176+D Alteration Business Uses 13 Jul 2021 Open in the state file $2,100
21-01176+C Alteration Business Uses 13 Jul 2021 Open in the state file $10,100
21-01176+F Alteration Business Uses 28 Jul 2021 Open in the state file $7,430
21-01176+E Alteration Business Uses 28 Jul 2021 Open in the state file $39,500
21-01176+G Alteration Business Uses 10 Aug 2021 Open in the state file $3,600
21-02890 Alteration International Residential Code 19 Aug 2021 Open in the state file $4,900
21-03708 Alteration Business Uses 8 Nov 2021 1 Jun 2022, Certificate of Occupancy $48,936
21-03708+B Alteration Restaurants, Night Clubs, Dance Halls, and similar 8 Feb 2022 Open in the state file $1
21-03708+A Alteration Business Uses 28 Feb 2022 Open in the state file $9,200
22-00781 Alteration International Residential Code 7 Mar 2022 21 Mar 2022, Certificate of Approval $3,250
21-03708+C Alteration Business Uses 28 Apr 2022 Open in the state file $1
21-03708+D Alteration Business Uses 18 May 2022 Open in the state file $1,450
22-03487 Alteration International Residential Code 7 Oct 2022 Open in the state file $12,000
23-00581 Alteration International Residential Code 3 Mar 2023 Open in the state file $16,500
23-00914 Alteration Restaurants, Night Clubs, Dance Halls, and similar 24 Mar 2023 12 Jun 2023, Certificate of Approval $344,000
23-00914+A Alteration Restaurants, Night Clubs, Dance Halls, and similar 6 Apr 2023 Open in the state file $3
21-03008 Alteration International Residential Code 13 Apr 2023 28 Mar 2024, Certificate of Approval $500
23-00914+B Alteration Restaurants, Night Clubs, Dance Halls, and similar 23 May 2023 Open in the state file $1,200
23-02045 Alteration Restaurants, Night Clubs, Dance Halls, and similar 5 Jun 2023 3 Aug 2023, Certificate of Approval $327,000
23-02151 Alteration International Residential Code 12 Jun 2023 4 Aug 2023, Certificate of Approval $20,675
23-02214 Alteration International Residential Code 19 Jun 2023 Open in the state file $8,550
23-02479 Alteration International Residential Code 12 Sep 2023 5 May 2025, Certificate of Approval $750
23-03545 Alteration Factory and industrial, moderate hazard 20 Sep 2023 Open in the state file $7,250
23-03545+A Alteration Factory and industrial, moderate hazard 31 Oct 2023 Open in the state file $6,000
24-02892 Alteration International Residential Code 21 Aug 2024 Open in the state file $10,000
25-00235 Alteration Mercantile buildings 17 Jan 2025 30 Apr 2026, Certificate of Approval $1
25-00263 Alteration Business Uses 22 Jan 2025 Open in the state file $25,100
24-03095 Alteration International Residential Code 5 Feb 2025 22 Apr 2025, Certificate of Approval $500
25-01292 Alteration Mercantile buildings 8 May 2025 Open in the state file $33,501
25-01292+A Alteration Mercantile buildings 28 Aug 2025 Open in the state file $6,320
25-02868 Alteration Business Uses 19 Sep 2025 6 Nov 2025, Certificate of Approval $750
26-00305 Alteration Business Uses 5 Feb 2026 15 Jul 2026, Certificate of Approval $8,650
26-00563 Alteration Business Uses 12 Mar 2026 15 Jul 2026, Certificate of Approval $16,566
26-00910 Alteration Outdoor Activities, Grandstands, stadiums, tents, coliseums, etc. 15 Apr 2026 Open in the state file $195,596

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 Toms River Twp construction office.

Flood zone for 2360 LAKEWOOD ROAD

FEMA’s flood map places the mapped point for 2360 LAKEWOOD ROAD in zone X.

The high and low ground elevation could not be read for this lot.

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 2360 LAKEWOOD ROAD

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 $24,916,300 —
2025 $24,916,300 $487,113.67
2024 $24,916,300 $453,974.99
2023 $24,916,300 $431,301.15

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 $24,916,300 93.87% $26,543,411 — —
2024 $24,916,300 85.07% $29,289,174 0.0% +10.3%
2025 $24,916,300 80.22% $31,059,960 0.0% +6.0%
2026 $24,916,300 74.92% $33,257,208 0.0% +7.1%

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 $24,916,300 1.681 $418,843 $431,301.15 —
2024 $24,916,300 1.770 $441,019 $453,974.99 +5.3%
2025 $24,916,300 1.902 $473,908 $487,113.67 +7.5%
2026 $24,916,300 1.980 $493,343 — +4.1%

Where your money goes

Component $ = net × (component rate ÷ 100). Percents are share of school + county + municipal components for rate year 2026.

Schools
$267,153 54.2%
County
$108,934 22.1%
Municipal
$117,256 23.8%

Of the estimated increase of $19,435, the school portion moved $10,515 up, the county portion $4,286 up, and the municipal portion $4,634 up. Those are pieces of the dollar change. They are not a change in each share of the rate.

Regional / consolidated school (1.072)$267,153
County (0.363)$90,521
County library (0.036)$9,070
County health (0.022)$5,457
County open space (0.016)$3,887
Municipal purpose (0.455)$113,369
Municipal open space (0.016)$3,887

Property details

Class4A — Commercial
Building class10 — not listed in the state appraisal manual
Building1CB 17350
Land description15.973AC
Dwellings1
Commercial units—
Year built2000
Acreage15.973
ZoningRHB — town zoning code
Tax map page10
Additional lots8
Census tract / block—
Special tax codesF02 — Fire district 2
MOD-IV current-year tax—
Last sale$1 · 11/23/1999 · sale assessment $2,874,600 · SR1A 03 — Sale between a company and its owner or a related company
Deed book / page05765 / 00223

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 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.