WILLOWBROOK MALL

Wayne Twp, Passaic County · Block 212, Lot 5

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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)
-4.0%

Estimated tax down $77,902 ($1,923,787 → $1,845,885) using 2024→2025 rates (5.946 → 5.998) × assessed net.

Assessment net change: -4.9% ($32,354,300 → $30,775,000).

Assessment

Land$7,698,800
Improvements$23,076,200
Net (taxable assessed, 2026)$30,775,000
Town avg ratio used35.82% (Average ratio (Director’s / Chapter 123))
Implied equalized value$85,915,690
2025 tax (MOD-IV billed)$1,940,610.91
Est. 2025 tax @ general rate$1,845,885
Mailing address (2026)350 NORTH ORLEANS S-300, CHICAGO IL, 60654

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 4 — Transfer of convenience, such as a deed to correct the title marks it non-usable, or the price is a nominal amount.

Building permits for WILLOWBROOK MALL

The New Jersey construction-permit file lists 14 permits for WILLOWBROOK MALL in Wayne Twp. 10 are still open in the state file. Permit 1908, a new building, was issued 7 Sep 2022 and is open in the state file. The reported cost is $272,751. The reported size is 160 square feet.

Permit Type Use Issued Closed Reported cost
20190005 New Theatres 2 Jan 2019 21 Jul 2021, Certificate of Occupancy $12,522,103
20192179 Alteration Lecture halls, Art Galleries, Churches, etc. 18 Oct 2019 8 Jun 2021, Certificate of Occupancy $3,385,000
20192179+A Alteration Lecture halls, Art Galleries, Churches, etc. 18 Oct 2019 Open in the state file $66,350
20192179+B Alteration Restaurants, Night Clubs, Dance Halls, and similar 18 Oct 2019 Open in the state file $54,086
42 Alteration International Residential Code 8 Jul 2022 17 Nov 2022, Temporary Certificate of Occupancy $8,772,518
1759 Alteration International Residential Code 26 Aug 2022 Open in the state file $450,000
1814 New Mercantile buildings 7 Sep 2022 Open in the state file $202,500
1908+A New Business Uses 7 Sep 2022 Open in the state file $10,000
1908+A New Business Uses 7 Sep 2022 Open in the state file $16,000
1908 New Business Uses 7 Sep 2022 Open in the state file $272,751
2266 Alteration Business Uses 17 Nov 2022 Open in the state file $52,750
1914 Alteration Business Uses 17 Nov 2022 4 Oct 2023, Certificate of Approval $324,989
4352 Alteration Restaurants, Night Clubs, Dance Halls, and similar 29 Aug 2023 Open in the state file $32,200
4352+A Alteration Business Uses 29 Aug 2023 Open in the state file $0

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 Wayne Twp construction office.

Flood zone for WILLOWBROOK MALL

The flood map could not be checked for WILLOWBROOK 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 166.1 feet and the highest at 174.2 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 WILLOWBROOK MALL

The water and sewer maps could not be checked for WILLOWBROOK 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 $30,775,000 —
2025 $32,354,300 $1,940,610.91
2024 $32,354,300 $1,923,786.68
2023 $31,830,400 $1,850,018.87

Mailing changed in 2025 to 350 NORTH ORLEANS S-300, CHICAGO IL, 60654.

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 $31,830,400 44.88% $70,923,351 — —
2024 $32,354,300 37.91% $85,345,028 +1.6% +20.3%
2025 $32,354,300 37.66% $85,911,577 0.0% +0.7%
2026 $30,775,000 35.82% $85,915,690 -4.9% +0.0%

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 $31,830,400 5.718 $1,820,062 $1,850,018.87 —
2024 $32,354,300 5.946 $1,923,787 $1,923,786.68 +5.7%
2025 $32,354,300 5.998 $1,940,611 $1,940,610.91 +0.9%
2026 $30,775,000 — — — —

Where your money goes

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

Schools
$1,027,270 55.7%
County
$384,995 20.9%
Municipal
$433,620 23.5%

Of the estimated decrease of $77,902, the school portion moved $26,510 down, the county portion $47,905 down, and the municipal portion $3,487 down. Those are pieces of the dollar change. They are not a change in each share of the rate.

District school (3.338)$1,027,270
County (1.225)$376,994
County open space (0.026)$8,002
Municipal purpose (1.300)$400,075
Municipal open space (0.020)$6,155
Municipal library (0.089)$27,390

Property details

Class4A — Commercial
Building class—
BuildingBJ'S - MOVIE T
Land description20.530 AC
Dwellings—
Commercial units—
Year built—
Acreage20.53
Zoning—
Tax map pageCH91
Additional lots—
Census tract / block—
Special tax codes—
MOD-IV current-year tax—
Last sale$1 · 9/1/2023 · sale assessment $32,354,300 · SR1A 4 — Transfer of convenience, such as a deed to correct the title
Deed book / page04648 / 00132

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.