[{"report_year":2026,"municipality":"Point Pleasant borough","county":"Ocean","dca_municode":1524,"total_tax_rate_2025":2.423444993335555,"municipal_share_of_levy":0.2109578023402589,"municipal_subsidy":0.0,"pilot_value_of_assessed_value":0.0,"assessed_valuation_including_exempt_property":3589743900.0,"budget_appropriation_2025":26499400.37,"municipal_subsidy_of_2025_budget_appropriation":0.0,"row_type":"category","category":"affordable_housing","pilot_count":0.0,"pilot_assessed_value":0.0,"pilot_billing":0.0,"hypothetical_tax_at_2025_rate":0.0,"hypothetical_tax_recomputed":0.0,"hypothetical_tax_reconciliation_difference":0.0,"implied_tax_difference":0.0,"source_url":"https://www.nj.gov/dca/dlgs/misc_docs/2026/PILOT%20Database%20and%20Viewer%202026.xlsx","notes":"Category values are reported in the 2026 DCA PILOT workbook. The hypothetical tax field uses the workbook's total taxes if billed at the 2025 rate; the recomputed field is a check only.","category_total_reconciliation_status":"category_detail"},{"report_year":2026,"municipality":"Point Pleasant borough","county":"Ocean","dca_municode":1524,"total_tax_rate_2025":2.423444993335555,"municipal_share_of_levy":0.2109578023402589,"municipal_subsidy":0.0,"pilot_value_of_assessed_value":0.0,"assessed_valuation_including_exempt_property":3589743900.0,"budget_appropriation_2025":26499400.37,"municipal_subsidy_of_2025_budget_appropriation":0.0,"row_type":"category","category":"commercial_industrial","pilot_count":0.0,"pilot_assessed_value":0.0,"pilot_billing":0.0,"hypothetical_tax_at_2025_rate":0.0,"hypothetical_tax_recomputed":0.0,"hypothetical_tax_reconciliation_difference":0.0,"implied_tax_difference":0.0,"source_url":"https://www.nj.gov/dca/dlgs/misc_docs/2026/PILOT%20Database%20and%20Viewer%202026.xlsx","notes":"Category values are reported in the 2026 DCA PILOT workbook. The hypothetical tax field uses the workbook's total taxes if billed at the 2025 rate; the recomputed field is a check only.","category_total_reconciliation_status":"category_detail"},{"report_year":2026,"municipality":"Point Pleasant borough","county":"Ocean","dca_municode":1524,"total_tax_rate_2025":2.423444993335555,"municipal_share_of_levy":0.2109578023402589,"municipal_subsidy":0.0,"pilot_value_of_assessed_value":0.0,"assessed_valuation_including_exempt_property":3589743900.0,"budget_appropriation_2025":26499400.37,"municipal_subsidy_of_2025_budget_appropriation":0.0,"row_type":"category","category":"market_rate_housing","pilot_count":0.0,"pilot_assessed_value":0.0,"pilot_billing":0.0,"hypothetical_tax_at_2025_rate":0.0,"hypothetical_tax_recomputed":0.0,"hypothetical_tax_reconciliation_difference":0.0,"implied_tax_difference":0.0,"source_url":"https://www.nj.gov/dca/dlgs/misc_docs/2026/PILOT%20Database%20and%20Viewer%202026.xlsx","notes":"Category values are reported in the 2026 DCA PILOT workbook. The hypothetical tax field uses the workbook's total taxes if billed at the 2025 rate; the recomputed field is a check only.","category_total_reconciliation_status":"category_detail"},{"report_year":2026,"municipality":"Point Pleasant borough","county":"Ocean","dca_municode":1524,"total_tax_rate_2025":2.423444993335555,"municipal_share_of_levy":0.2109578023402589,"municipal_subsidy":0.0,"pilot_value_of_assessed_value":0.0,"assessed_valuation_including_exempt_property":3589743900.0,"budget_appropriation_2025":26499400.37,"municipal_subsidy_of_2025_budget_appropriation":0.0,"row_type":"category","category":"mixed_income_housing","pilot_count":0.0,"pilot_assessed_value":0.0,"pilot_billing":0.0,"hypothetical_tax_at_2025_rate":0.0,"hypothetical_tax_recomputed":0.0,"hypothetical_tax_reconciliation_difference":0.0,"implied_tax_difference":0.0,"source_url":"https://www.nj.gov/dca/dlgs/misc_docs/2026/PILOT%20Database%20and%20Viewer%202026.xlsx","notes":"Category values are reported in the 2026 DCA PILOT workbook. The hypothetical tax field uses the workbook's total taxes if billed at the 2025 rate; the recomputed field is a check only.","category_total_reconciliation_status":"category_detail"},{"report_year":2026,"municipality":"Point Pleasant borough","county":"Ocean","dca_municode":1524,"total_tax_rate_2025":2.423444993335555,"municipal_share_of_levy":0.2109578023402589,"municipal_subsidy":0.0,"pilot_value_of_assessed_value":0.0,"assessed_valuation_including_exempt_property":3589743900.0,"budget_appropriation_2025":26499400.37,"municipal_subsidy_of_2025_budget_appropriation":0.0,"row_type":"category","category":"non_profit_charitable","pilot_count":0.0,"pilot_assessed_value":0.0,"pilot_billing":0.0,"hypothetical_tax_at_2025_rate":0.0,"hypothetical_tax_recomputed":0.0,"hypothetical_tax_reconciliation_difference":0.0,"implied_tax_difference":0.0,"source_url":"https://www.nj.gov/dca/dlgs/misc_docs/2026/PILOT%20Database%20and%20Viewer%202026.xlsx","notes":"Category values are reported in the 2026 DCA PILOT workbook. The hypothetical tax field uses the workbook's total taxes if billed at the 2025 rate; the recomputed field is a check only.","category_total_reconciliation_status":"category_detail"},{"report_year":2026,"municipality":"Point Pleasant borough","county":"Ocean","dca_municode":1524,"total_tax_rate_2025":2.423444993335555,"municipal_share_of_levy":0.2109578023402589,"municipal_subsidy":0.0,"pilot_value_of_assessed_value":0.0,"assessed_valuation_including_exempt_property":3589743900.0,"budget_appropriation_2025":26499400.37,"municipal_subsidy_of_2025_budget_appropriation":0.0,"row_type":"category","category":"other_housing","pilot_count":0.0,"pilot_assessed_value":0.0,"pilot_billing":0.0,"hypothetical_tax_at_2025_rate":0.0,"hypothetical_tax_recomputed":0.0,"hypothetical_tax_reconciliation_difference":0.0,"implied_tax_difference":0.0,"source_url":"https://www.nj.gov/dca/dlgs/misc_docs/2026/PILOT%20Database%20and%20Viewer%202026.xlsx","notes":"Category values are reported in the 2026 DCA PILOT workbook. The hypothetical tax field uses the workbook's total taxes if billed at the 2025 rate; the recomputed field is a check only.","category_total_reconciliation_status":"category_detail"},{"report_year":2026,"municipality":"Point Pleasant borough","county":"Ocean","dca_municode":1524,"total_tax_rate_2025":2.423444993335555,"municipal_share_of_levy":0.2109578023402589,"municipal_subsidy":0.0,"pilot_value_of_assessed_value":0.0,"assessed_valuation_including_exempt_property":3589743900.0,"budget_appropriation_2025":26499400.37,"municipal_subsidy_of_2025_budget_appropriation":0.0,"row_type":"category","category":"other","pilot_count":0.0,"pilot_assessed_value":0.0,"pilot_billing":0.0,"hypothetical_tax_at_2025_rate":0.0,"hypothetical_tax_recomputed":0.0,"hypothetical_tax_reconciliation_difference":0.0,"implied_tax_difference":0.0,"source_url":"https://www.nj.gov/dca/dlgs/misc_docs/2026/PILOT%20Database%20and%20Viewer%202026.xlsx","notes":"Category values are reported in the 2026 DCA PILOT workbook. The hypothetical tax field uses the workbook's total taxes if billed at the 2025 rate; the recomputed field is a check only.","category_total_reconciliation_status":"category_detail"},{"report_year":2026,"municipality":"Point Pleasant borough","county":"Ocean","dca_municode":1524,"total_tax_rate_2025":2.423444993335555,"municipal_share_of_levy":0.2109578023402589,"municipal_subsidy":0.0,"pilot_value_of_assessed_value":0.0,"assessed_valuation_including_exempt_property":3589743900.0,"budget_appropriation_2025":26499400.37,"municipal_subsidy_of_2025_budget_appropriation":0.0,"row_type":"total","category":"total","pilot_count":0.0,"pilot_assessed_value":0.0,"pilot_billing":0.0,"hypothetical_tax_at_2025_rate":0.0,"hypothetical_tax_recomputed":0.0,"hypothetical_tax_reconciliation_difference":0.0,"implied_tax_difference":0.0,"source_url":"https://www.nj.gov/dca/dlgs/misc_docs/2026/PILOT%20Database%20and%20Viewer%202026.xlsx","notes":"This is a 2026 DCA PILOT snapshot, not a historical series. Zero is retained as a reported value and is not converted to unavailable.","category_total_reconciliation_status":"reported_total_reconciles"}]