OCEAN COUNTY MALL

Toms River Twp, Ocean County · Block 578, Lot 3.3

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Assessment year 2026 · Rate year 2026 · Prior rate 2025

Estimated tax story (homeowner view)
-28.3%

Estimated tax down $585,338 ($2,068,754 → $1,483,416) using 2025→2026 rates (1.902 → 1.980) × assessed net.

Assessment net change: -31.1% ($108,767,300 → $74,920,000).

Assessment

Land$35,165,000
Improvements$39,755,000
Net (taxable assessed, 2026)$74,920,000
Town avg ratio used74.92% (Average ratio (Director’s / Chapter 123))
Implied equalized value$100,000,000
2025 tax (MOD-IV billed)$2,125,313.05
Est. 2026 tax @ general rate$1,483,416
Mailing address (2026)P O BOX 6120, INDIANAPOLIS; IN, 462076120

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 OCEAN COUNTY MALL

The New Jersey construction-permit file lists 50 permits for OCEAN COUNTY MALL in Toms River Twp. 20 are still open in the state file. Permit 22-03630, an alteration, was issued 3 Oct 2022 and closed 1 Nov 2022 with a Certificate of Occupancy. The reported cost is $4.

Permit Type Use Issued Closed Reported cost
11-2562 Alteration International Residential Code 2 Aug 2011 22 Nov 2023, Certificate of Approval $1,500
12-03007 Alteration International Residential Code 12 Sep 2012 22 Nov 2023, Certificate of Approval $323,000
13-04341 Alteration International Residential Code 15 May 2013 1 Nov 2023, Certificate of Approval $290,000
18-03685 Alteration Accessory buildings and miscellaneous structures 30 Oct 2018 15 Nov 2019, Certificate of Approval $450
18-04052 Alteration Mercantile buildings 2 Nov 2018 9 Dec 2021, Certificate of Approval $90,600
19-02412 Alteration Accessory buildings and miscellaneous structures 3 Jul 2019 9 Mar 2022, Certificate of Approval $15,000
18-04052+A Alteration Mercantile buildings 6 Nov 2019 Open in the state file $5,000
21-00401 Alteration Mercantile buildings 23 Feb 2021 29 Oct 2021, Certificate of Approval $1,250
21-01140 Alteration Business Uses 14 Apr 2021 9 Dec 2021, Certificate of Occupancy $400
21-01298 Alteration International Residential Code 4 May 2021 9 Dec 2021, Certificate of Approval $4,775
21-01500 Alteration International Residential Code 12 May 2021 9 Dec 2021, Certificate of Approval $200
21-02279 Alteration International Residential Code 19 Jul 2021 14 Sep 2021, Certificate of Approval $14,200
21-03150 Alteration Mercantile buildings 16 Sep 2021 22 Oct 2021, Certificate of Occupancy $4
21-03320 Alteration Mercantile buildings 1 Oct 2021 9 Dec 2021, Certificate of Approval $7,000
21-03420 Alteration Mercantile buildings 6 Oct 2021 9 Dec 2021, Certificate of Occupancy $4
21-03365 Alteration International Residential Code 7 Oct 2021 9 Dec 2021, Certificate of Approval $1,725
21-03330 Alteration Accessory buildings and miscellaneous structures 13 Oct 2021 10 May 2022, Certificate of Approval $6,800
21-03569 Alteration International Residential Code 25 Oct 2021 29 Oct 2021, Continued Certificate of Occupancy $4
21-03661 Alteration Business Uses 8 Nov 2021 Open in the state file $818,000
21-03661+A Alteration Business Uses 8 Nov 2021 28 Apr 2022, Certificate of Occupancy $665,000
21-03661+B Alteration Business Uses 8 Nov 2021 Open in the state file $100,000
21-03662 Alteration International Residential Code 8 Nov 2021 2 May 2022, Certificate of Approval $96,579
21-03661+C Alteration International Residential Code 8 Nov 2021 Open in the state file $25,000
21-03661+D Alteration Business Uses 8 Nov 2021 Open in the state file $6,495
21-03761 Alteration Mercantile buildings 9 Nov 2021 16 Nov 2021, Certificate of Occupancy $4
21-03727 Alteration Mercantile buildings 10 Nov 2021 6 Dec 2021, Continued Certificate of Occupancy $4
21-03716 Alteration International Residential Code 12 Nov 2021 26 Apr 2022, Certificate of Occupancy $5
22-00141 Alteration Mercantile buildings 21 Jan 2022 1 Feb 2022, Continued Certificate of Occupancy $4
22-00210 Alteration International Residential Code 25 Jan 2022 Open in the state file $29,100
22-00288 Alteration International Residential Code 9 Feb 2022 22 Feb 2022, Certificate of Approval $2,600
22-00441 Alteration International Residential Code 16 Feb 2022 Open in the state file $3,300
22-00608 Alteration Restaurants, Night Clubs, Dance Halls, and similar 22 Feb 2022 4 Nov 2022, Temporary Certificate of Occupancy $724,000
22-00608+A Alteration Restaurants, Night Clubs, Dance Halls, and similar 22 Feb 2022 Open in the state file $80,500
21-03662+A Alteration International Residential Code 2 Mar 2022 Open in the state file $4
21-03661+E Alteration Business Uses 2 Mar 2022 Open in the state file $100
22-00608+B Alteration Restaurants, Night Clubs, Dance Halls, and similar 24 Mar 2022 Open in the state file $4,675
22-00931 Alteration Mercantile buildings 29 Mar 2022 Open in the state file $400
22-01094 Alteration Mercantile buildings 29 Mar 2022 2 May 2022, Continued Certificate of Occupancy $4
22-01136 Alteration International Residential Code 11 Apr 2022 Open in the state file $101
21-03661+F Alteration Business Uses 20 Apr 2022 Open in the state file $6,495
22-01317 Alteration Mercantile buildings 25 Apr 2022 Open in the state file $1,880
22-01846 Alteration International Residential Code 6 Jun 2022 17 Jun 2022, Certificate of Approval $3,250
22-01791 Alteration International Residential Code 6 Jun 2022 17 Jun 2022, Certificate of Approval $1,650
22-01966 Alteration Mercantile buildings 8 Jun 2022 Open in the state file $4
22-00608+D Alteration Restaurants, Night Clubs, Dance Halls, and similar 13 Jun 2022 Open in the state file $5,002
22-00608+E Alteration Restaurants, Night Clubs, Dance Halls, and similar 12 Jul 2022 Open in the state file $5,000
22-00608+F Alteration Restaurants, Night Clubs, Dance Halls, and similar 26 Jul 2022 Open in the state file $2,000
22-02827 Alteration International Residential Code 26 Aug 2022 Open in the state file $101
22-03631 Alteration Mercantile buildings 3 Oct 2022 3 Nov 2022, Certificate of Occupancy $4
22-03630 Alteration Mercantile buildings 3 Oct 2022 1 Nov 2022, Certificate of Occupancy $4

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 OCEAN COUNTY MALL

The flood map could not be checked for OCEAN COUNTY MALL, because the address did not place a point on the map. Assessment and tax figures on this page are from our own records.

The state’s 10-foot ground scan puts the lowest cell on this lot at 30 feet and the highest at 65.4 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 OCEAN COUNTY MALL

The water and sewer maps could not be checked for OCEAN COUNTY MALL, because the address did not place a point on the map.

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 $74,920,000 —
2025 $108,767,300 $2,125,313.05
2024 $108,767,300 $1,980,652.53
2023 $108,767,300 $1,882,761.96

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 $108,767,300 93.87% $115,870,140 — —
2024 $108,767,300 85.07% $127,856,236 0.0% +10.3%
2025 $108,767,300 80.22% $135,586,263 0.0% +6.0%
2026 $74,920,000 74.92% $100,000,000 -31.1% -26.2%

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 $108,767,300 1.681 $1,828,378 $1,882,761.96 —
2024 $108,767,300 1.770 $1,925,181 $1,980,652.53 +5.3%
2025 $108,767,300 1.902 $2,068,754 $2,125,313.05 +7.5%
2026 $74,920,000 1.980 $1,483,416 — -28.3%

Where your money goes

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

Schools
$803,292 54.2%
County
$327,550 22.1%
Municipal
$352,574 23.8%

Of the estimated decrease of $585,338, the school portion moved $317,011 down, the county portion $129,272 down, and the municipal portion $139,055 down. Those are pieces of the dollar change. They are not a change in each share of the rate.

Regional / consolidated school (1.072)$803,292
County (0.363)$272,184
County library (0.036)$27,271
County health (0.022)$16,407
County open space (0.016)$11,688
Municipal purpose (0.455)$340,886
Municipal open space (0.016)$11,688

Property details

Class4A — Commercial
Building class10 — not listed in the state appraisal manual
Building2CB
Land description70.326AC
Dwellings1
Commercial units—
Year built1970
Acreage70.326
ZoningRC — town zoning code
Tax map page67
Additional lots14
Census tract / block—
Special tax codesF01 — Fire district 1
MOD-IV current-year tax—
Last sale$16,355,020 · 12/21/1976
Deed book / page—

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.