[{"year":2015,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":1.915,"effective_tax_rate":1.869,"general_tax_rate_raw_line":"POINT PLEASANT BORO               1.915                1.869","general_tax_rate_parse_status":"parsed","general_tax_rate_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2015taxrates.pdf","state_equalization_personal_property_assessed_value":69129118,"state_equalization_real_property_assessed_value":86909593140,"state_equalization_real_property_percentage_change":6.34,"state_equalization_real_property_true_value":92417687303,"state_equalization_raw_line":"OCEAN 69,129,118 86,909,593,140 6.34 92,417,687 ,303","state_equalization_parse_status":"parsed_with_ocr_grouping_normalization","state_equalization_correction_note":null,"state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2015StateEq.pdf","appeals_source_url":null,"notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":null,"appeals_valuation_raw_line":null,"appeals_dispositions_parse_status":null,"appeals_valuation_parse_status":null,"appeals_assessment_revised":null,"appeals_assessment_affirmed":null,"appeals_stipulated":null,"appeals_freeze_act":null,"appeals_dismissed_with_prejudice":null,"appeals_dismissed_without_prejudice":null,"appeals_withdrawn":null,"appeals_property_tax_deduction_granted":null,"appeals_property_tax_deduction_denied":null,"appeals_farmland_assessment_granted":null,"appeals_farmland_assessment_denied":null,"appeals_classification":null,"appeals_reap":null,"appeals_disaster_relief":null,"appeals_other":null,"appeals_total_number_of_appeals":null,"appeals_class_1_vacant_land":null,"appeals_class_2_residential":null,"appeals_class_3a_farm_regular":null,"appeals_class_3b_farm_qualified":null,"appeals_class_4_commercial_industrial_apartment":null,"appeals_other_class":null,"appeals_total_appeals_by_class":null,"appeals_filing_fee_5":null,"appeals_filing_fee_25":null,"appeals_filing_fee_100":null,"appeals_filing_fee_150":null,"appeals_filing_fee_class_25":null,"appeals_filing_fee_other_25":null,"appeals_filing_fee_no_fee":null,"appeals_filing_fee_total":null,"appeals_original_assessed_valuation":null,"appeals_total_assessed_valuation_reduction":null,"appeals_total_assessed_valuation_increase":null,"appeals_adjusted_net_assessments":null,"chapter123_average_ratio":null,"chapter123_lower_limit":null,"chapter123_upper_limit":null,"chapter123_raw_line":null,"chapter123_parse_status":null,"chapter123_source_url":null},{"year":2016,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":1.938,"effective_tax_rate":1.888,"general_tax_rate_raw_line":"POINT PLEASANT BORO               1.938                1.888","general_tax_rate_parse_status":"parsed","general_tax_rate_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2016taxrates.pdf","state_equalization_personal_property_assessed_value":65003446,"state_equalization_real_property_assessed_value":87361767563,"state_equalization_real_property_percentage_change":8.23,"state_equalization_real_property_true_value":94547367492,"state_equalization_raw_line":"OCEAN 65,003,446 87,361,767 563 8.23 94,547,367,492","state_equalization_parse_status":"parsed_with_ocr_grouping_normalization","state_equalization_correction_note":null,"state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2016StateEq.pdf","appeals_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/appeals2016.pdf","notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":"OCEAN              216          232        1,480        0             266          386       254              22              4            0            3         18         0         20        0           2,901","appeals_valuation_raw_line":"OCEAN          432       2,325         5            8          123       8       2,901            642      1,573      474         127        19        0      66     2,901     1,158,822,690        (110,356,705)           2,948,600          1,051,414,585","appeals_dispositions_parse_status":"parsed","appeals_valuation_parse_status":"parsed","appeals_assessment_revised":216,"appeals_assessment_affirmed":232,"appeals_stipulated":1480,"appeals_freeze_act":0,"appeals_dismissed_with_prejudice":266,"appeals_dismissed_without_prejudice":386,"appeals_withdrawn":254,"appeals_property_tax_deduction_granted":22,"appeals_property_tax_deduction_denied":4,"appeals_farmland_assessment_granted":0,"appeals_farmland_assessment_denied":3,"appeals_classification":18,"appeals_reap":0,"appeals_disaster_relief":20,"appeals_other":0,"appeals_total_number_of_appeals":2901,"appeals_class_1_vacant_land":432,"appeals_class_2_residential":2325,"appeals_class_3a_farm_regular":5,"appeals_class_3b_farm_qualified":8,"appeals_class_4_commercial_industrial_apartment":123,"appeals_other_class":8,"appeals_total_appeals_by_class":2901,"appeals_filing_fee_5":642,"appeals_filing_fee_25":1573,"appeals_filing_fee_100":474,"appeals_filing_fee_150":127,"appeals_filing_fee_class_25":19,"appeals_filing_fee_other_25":0,"appeals_filing_fee_no_fee":66,"appeals_filing_fee_total":2901,"appeals_original_assessed_valuation":1158822690.0,"appeals_total_assessed_valuation_reduction":-110356705.0,"appeals_total_assessed_valuation_increase":2948600.0,"appeals_adjusted_net_assessments":1051414585.0,"chapter123_average_ratio":null,"chapter123_lower_limit":null,"chapter123_upper_limit":null,"chapter123_raw_line":null,"chapter123_parse_status":null,"chapter123_source_url":null},{"year":2017,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":1.953,"effective_tax_rate":1.911,"general_tax_rate_raw_line":"POINT PLEASANT BORO              1.953               1.911","general_tax_rate_parse_status":"parsed","general_tax_rate_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2017taxrates.pdf","state_equalization_personal_property_assessed_value":60915773,"state_equalization_real_property_assessed_value":91728191187,"state_equalization_real_property_percentage_change":5.79,"state_equalization_real_property_true_value":97036063881,"state_equalization_raw_line":"OCEAN 60,915,773 91.728,191.187 5.79 97,036,063,881","state_equalization_parse_status":"parsed_with_ocr_grouping_normalization","state_equalization_correction_note":null,"state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2017StateEq.pdf","appeals_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/appeals2017.pdf","notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":"OCEAN               357          469        1,447       0           378           161      202              27              2             5            1         13        0             1       0            3,063","appeals_valuation_raw_line":"OCEAN           517       2,305         4          0          231        6      3,063           577      1,572       629         154     43         0     88     3,063        1,377,113,070         (138,938,220)               621,600         1,238,796,450","appeals_dispositions_parse_status":"parsed","appeals_valuation_parse_status":"parsed","appeals_assessment_revised":357,"appeals_assessment_affirmed":469,"appeals_stipulated":1447,"appeals_freeze_act":0,"appeals_dismissed_with_prejudice":378,"appeals_dismissed_without_prejudice":161,"appeals_withdrawn":202,"appeals_property_tax_deduction_granted":27,"appeals_property_tax_deduction_denied":2,"appeals_farmland_assessment_granted":5,"appeals_farmland_assessment_denied":1,"appeals_classification":13,"appeals_reap":0,"appeals_disaster_relief":1,"appeals_other":0,"appeals_total_number_of_appeals":3063,"appeals_class_1_vacant_land":517,"appeals_class_2_residential":2305,"appeals_class_3a_farm_regular":4,"appeals_class_3b_farm_qualified":0,"appeals_class_4_commercial_industrial_apartment":231,"appeals_other_class":6,"appeals_total_appeals_by_class":3063,"appeals_filing_fee_5":577,"appeals_filing_fee_25":1572,"appeals_filing_fee_100":629,"appeals_filing_fee_150":154,"appeals_filing_fee_class_25":43,"appeals_filing_fee_other_25":0,"appeals_filing_fee_no_fee":88,"appeals_filing_fee_total":3063,"appeals_original_assessed_valuation":1377113070.0,"appeals_total_assessed_valuation_reduction":-138938220.0,"appeals_total_assessed_valuation_increase":621600.0,"appeals_adjusted_net_assessments":1238796450.0,"chapter123_average_ratio":null,"chapter123_lower_limit":null,"chapter123_upper_limit":null,"chapter123_raw_line":null,"chapter123_parse_status":null,"chapter123_source_url":null},{"year":2018,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":1.997,"effective_tax_rate":1.91,"general_tax_rate_raw_line":"POINT PLEASANT BORO               1.997                1.910","general_tax_rate_parse_status":"parsed","general_tax_rate_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2018taxrates.pdf","state_equalization_personal_property_assessed_value":60215150,"state_equalization_real_property_assessed_value":92751975683,"state_equalization_real_property_percentage_change":7.61,"state_equalization_real_property_true_value":99808431812,"state_equalization_raw_line":"OCEAN 60,215,150 92.751.975,683 7.61 99,808.431,812","state_equalization_parse_status":"parsed_with_ocr_grouping_normalization","state_equalization_correction_note":null,"state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2018StateEq.pdf","appeals_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/appeals2018.pdf","notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":"OCEAN              146          193        1,095        0             208          276       204              20              3            0            0         10         0             5       0           2,160","appeals_valuation_raw_line":"OCEAN          528       1,496         0            0          131       5       2,160            518      1,093      372           91       18        0      68     2,160       859,643,300         (73,053,350)           1,996,100            788,586,050","appeals_dispositions_parse_status":"parsed","appeals_valuation_parse_status":"parsed","appeals_assessment_revised":146,"appeals_assessment_affirmed":193,"appeals_stipulated":1095,"appeals_freeze_act":0,"appeals_dismissed_with_prejudice":208,"appeals_dismissed_without_prejudice":276,"appeals_withdrawn":204,"appeals_property_tax_deduction_granted":20,"appeals_property_tax_deduction_denied":3,"appeals_farmland_assessment_granted":0,"appeals_farmland_assessment_denied":0,"appeals_classification":10,"appeals_reap":0,"appeals_disaster_relief":5,"appeals_other":0,"appeals_total_number_of_appeals":2160,"appeals_class_1_vacant_land":528,"appeals_class_2_residential":1496,"appeals_class_3a_farm_regular":0,"appeals_class_3b_farm_qualified":0,"appeals_class_4_commercial_industrial_apartment":131,"appeals_other_class":5,"appeals_total_appeals_by_class":2160,"appeals_filing_fee_5":518,"appeals_filing_fee_25":1093,"appeals_filing_fee_100":372,"appeals_filing_fee_150":91,"appeals_filing_fee_class_25":18,"appeals_filing_fee_other_25":0,"appeals_filing_fee_no_fee":68,"appeals_filing_fee_total":2160,"appeals_original_assessed_valuation":859643300.0,"appeals_total_assessed_valuation_reduction":-73053350.0,"appeals_total_assessed_valuation_increase":1996100.0,"appeals_adjusted_net_assessments":788586050.0,"chapter123_average_ratio":null,"chapter123_lower_limit":null,"chapter123_upper_limit":null,"chapter123_raw_line":null,"chapter123_parse_status":null,"chapter123_source_url":null},{"year":2019,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":2.058,"effective_tax_rate":1.89,"general_tax_rate_raw_line":"POINT PLEASANT BORO               2.058                1.890","general_tax_rate_parse_status":"parsed","general_tax_rate_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2019taxrates.pdf","state_equalization_personal_property_assessed_value":54686890,"state_equalization_real_property_assessed_value":93867440723,"state_equalization_real_property_percentage_change":9.87,"state_equalization_real_property_true_value":103128368186,"state_equalization_raw_line":"OCEAN 54,686,890 93,867,440,723 9.87 103.128.368.186","state_equalization_parse_status":"parsed_with_ocr_grouping_normalization","state_equalization_correction_note":null,"state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2019StateEq.pdf","appeals_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/appeals2019.pdf","notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":"OCEAN              106          128          928        0             160          216      206               15              1            0            0          7         0             2      0            1,769","appeals_valuation_raw_line":"OCEAN          306       1,339         2           0           106      16       1,769            330        900      330          94        27        1      87     1,769       787,459,906         (77,815,600)             331,800            709,976,106","appeals_dispositions_parse_status":"parsed","appeals_valuation_parse_status":"parsed","appeals_assessment_revised":106,"appeals_assessment_affirmed":128,"appeals_stipulated":928,"appeals_freeze_act":0,"appeals_dismissed_with_prejudice":160,"appeals_dismissed_without_prejudice":216,"appeals_withdrawn":206,"appeals_property_tax_deduction_granted":15,"appeals_property_tax_deduction_denied":1,"appeals_farmland_assessment_granted":0,"appeals_farmland_assessment_denied":0,"appeals_classification":7,"appeals_reap":0,"appeals_disaster_relief":2,"appeals_other":0,"appeals_total_number_of_appeals":1769,"appeals_class_1_vacant_land":306,"appeals_class_2_residential":1339,"appeals_class_3a_farm_regular":2,"appeals_class_3b_farm_qualified":0,"appeals_class_4_commercial_industrial_apartment":106,"appeals_other_class":16,"appeals_total_appeals_by_class":1769,"appeals_filing_fee_5":330,"appeals_filing_fee_25":900,"appeals_filing_fee_100":330,"appeals_filing_fee_150":94,"appeals_filing_fee_class_25":27,"appeals_filing_fee_other_25":1,"appeals_filing_fee_no_fee":87,"appeals_filing_fee_total":1769,"appeals_original_assessed_valuation":787459906.0,"appeals_total_assessed_valuation_reduction":-77815600.0,"appeals_total_assessed_valuation_increase":331800.0,"appeals_adjusted_net_assessments":709976106.0,"chapter123_average_ratio":null,"chapter123_lower_limit":null,"chapter123_upper_limit":null,"chapter123_raw_line":null,"chapter123_parse_status":null,"chapter123_source_url":null},{"year":2020,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":2.086,"effective_tax_rate":1.896,"general_tax_rate_raw_line":"POINT PLEASANT BORO               2.086                1.896","general_tax_rate_parse_status":"parsed","general_tax_rate_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2020taxrates.pdf","state_equalization_personal_property_assessed_value":56509167,"state_equalization_real_property_assessed_value":95951116394,"state_equalization_real_property_percentage_change":11.59,"state_equalization_real_property_true_value":107076349061,"state_equalization_raw_line":"OCEAN 56,509,167 95,951,116,394 11.59 107,076,349,061","state_equalization_parse_status":"parsed_direct","state_equalization_correction_note":null,"state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2020StateEq.pdf","appeals_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/appeals2020.pdf","notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":"OCEAN               90          138        1,373        0             158          219      274               44              1            0            5          4         0             0      3            2,309","appeals_valuation_raw_line":"OCEAN          497       1,656         0           0           139      17       2,309           606       1,236      273           84       29        0      81     2,309       823,571,866         (79,794,400)           7,125,900            750,903,366","appeals_dispositions_parse_status":"parsed","appeals_valuation_parse_status":"parsed","appeals_assessment_revised":90,"appeals_assessment_affirmed":138,"appeals_stipulated":1373,"appeals_freeze_act":0,"appeals_dismissed_with_prejudice":158,"appeals_dismissed_without_prejudice":219,"appeals_withdrawn":274,"appeals_property_tax_deduction_granted":44,"appeals_property_tax_deduction_denied":1,"appeals_farmland_assessment_granted":0,"appeals_farmland_assessment_denied":5,"appeals_classification":4,"appeals_reap":0,"appeals_disaster_relief":0,"appeals_other":3,"appeals_total_number_of_appeals":2309,"appeals_class_1_vacant_land":497,"appeals_class_2_residential":1656,"appeals_class_3a_farm_regular":0,"appeals_class_3b_farm_qualified":0,"appeals_class_4_commercial_industrial_apartment":139,"appeals_other_class":17,"appeals_total_appeals_by_class":2309,"appeals_filing_fee_5":606,"appeals_filing_fee_25":1236,"appeals_filing_fee_100":273,"appeals_filing_fee_150":84,"appeals_filing_fee_class_25":29,"appeals_filing_fee_other_25":0,"appeals_filing_fee_no_fee":81,"appeals_filing_fee_total":2309,"appeals_original_assessed_valuation":823571866.0,"appeals_total_assessed_valuation_reduction":-79794400.0,"appeals_total_assessed_valuation_increase":7125900.0,"appeals_adjusted_net_assessments":750903366.0,"chapter123_average_ratio":90.98,"chapter123_lower_limit":77.33,"chapter123_upper_limit":104.63,"chapter123_raw_line":"1525   POINT PLEASANT BORO              90.98             77.33        104.63","chapter123_parse_status":"parsed","chapter123_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/chap123/2020ch123.pdf"},{"year":2021,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":2.108,"effective_tax_rate":1.865,"general_tax_rate_raw_line":"POINT PLEASANT BORO              2.108               1.865","general_tax_rate_parse_status":"parsed","general_tax_rate_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2021taxrates.pdf","state_equalization_personal_property_assessed_value":58416202,"state_equalization_real_property_assessed_value":99085561133,"state_equalization_real_property_percentage_change":10.83,"state_equalization_real_property_true_value":109814431046,"state_equalization_raw_line":"OCEAN 58,416,202 99,085,561 ,133 10.83 109,814,431,046","state_equalization_parse_status":"parsed_with_ocr_grouping_normalization","state_equalization_correction_note":null,"state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2021StateEq.pdf","appeals_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/appeals2021.pdf","notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":"OCEAN               29           70          275        0              64          126      178                8              2            0            0          4         0             0      0              756","appeals_valuation_raw_line":"OCEAN           88         563         0           0            92      13         756             52        362      166          98        28        0      50       756       539,532,796         (32,667,700)           9,254,800            516,119,896","appeals_dispositions_parse_status":"parsed","appeals_valuation_parse_status":"parsed","appeals_assessment_revised":29,"appeals_assessment_affirmed":70,"appeals_stipulated":275,"appeals_freeze_act":0,"appeals_dismissed_with_prejudice":64,"appeals_dismissed_without_prejudice":126,"appeals_withdrawn":178,"appeals_property_tax_deduction_granted":8,"appeals_property_tax_deduction_denied":2,"appeals_farmland_assessment_granted":0,"appeals_farmland_assessment_denied":0,"appeals_classification":4,"appeals_reap":0,"appeals_disaster_relief":0,"appeals_other":0,"appeals_total_number_of_appeals":756,"appeals_class_1_vacant_land":88,"appeals_class_2_residential":563,"appeals_class_3a_farm_regular":0,"appeals_class_3b_farm_qualified":0,"appeals_class_4_commercial_industrial_apartment":92,"appeals_other_class":13,"appeals_total_appeals_by_class":756,"appeals_filing_fee_5":52,"appeals_filing_fee_25":362,"appeals_filing_fee_100":166,"appeals_filing_fee_150":98,"appeals_filing_fee_class_25":28,"appeals_filing_fee_other_25":0,"appeals_filing_fee_no_fee":50,"appeals_filing_fee_total":756,"appeals_original_assessed_valuation":539532796.0,"appeals_total_assessed_valuation_reduction":-32667700.0,"appeals_total_assessed_valuation_increase":9254800.0,"appeals_adjusted_net_assessments":516119896.0,"chapter123_average_ratio":88.56,"chapter123_lower_limit":75.28,"chapter123_upper_limit":101.84,"chapter123_raw_line":"1525   POINT PLEASANT BORO               88.56                75.28        101.84","chapter123_parse_status":"parsed","chapter123_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/chap123/2021ch123.pdf"},{"year":2022,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":2.141,"effective_tax_rate":1.758,"general_tax_rate_raw_line":"POINT PLEASANT BORO              2.141               1.758","general_tax_rate_parse_status":"parsed","general_tax_rate_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2022taxrates.pdf","state_equalization_personal_property_assessed_value":62704306,"state_equalization_real_property_assessed_value":107213049228,"state_equalization_real_property_percentage_change":12.07,"state_equalization_real_property_true_value":120153590976,"state_equalization_raw_line":"OCEAN 62,704,306 107.213,049,228 12.07 420, 153,590,976","state_equalization_parse_status":"source_visual_correction","state_equalization_correction_note":"One or more OCR digits were corrected against the rendered official source table; the raw OCR line is retained.","state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2022StateEq.pdf","appeals_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/appeals2022.pdf","notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":"OCEAN              200          139          191        0            59         121       182               8              0            0            0           1        0             0      0               901","appeals_valuation_raw_line":"OCEAN            94         684        0            0          111      12         901             48        272      270          120    16         0    175       901        839,465,196        (50,646,700)           2,501,900            791,320,396","appeals_dispositions_parse_status":"parsed","appeals_valuation_parse_status":"parsed","appeals_assessment_revised":200,"appeals_assessment_affirmed":139,"appeals_stipulated":191,"appeals_freeze_act":0,"appeals_dismissed_with_prejudice":59,"appeals_dismissed_without_prejudice":121,"appeals_withdrawn":182,"appeals_property_tax_deduction_granted":8,"appeals_property_tax_deduction_denied":0,"appeals_farmland_assessment_granted":0,"appeals_farmland_assessment_denied":0,"appeals_classification":1,"appeals_reap":0,"appeals_disaster_relief":0,"appeals_other":0,"appeals_total_number_of_appeals":901,"appeals_class_1_vacant_land":94,"appeals_class_2_residential":684,"appeals_class_3a_farm_regular":0,"appeals_class_3b_farm_qualified":0,"appeals_class_4_commercial_industrial_apartment":111,"appeals_other_class":12,"appeals_total_appeals_by_class":901,"appeals_filing_fee_5":48,"appeals_filing_fee_25":272,"appeals_filing_fee_100":270,"appeals_filing_fee_150":120,"appeals_filing_fee_class_25":16,"appeals_filing_fee_other_25":0,"appeals_filing_fee_no_fee":175,"appeals_filing_fee_total":901,"appeals_original_assessed_valuation":839465196.0,"appeals_total_assessed_valuation_reduction":-50646700.0,"appeals_total_assessed_valuation_increase":2501900.0,"appeals_adjusted_net_assessments":791320396.0,"chapter123_average_ratio":82.19,"chapter123_lower_limit":69.86,"chapter123_upper_limit":94.52,"chapter123_raw_line":"1525   POINT PLEASANT BORO                   82.19            69.86         94.52","chapter123_parse_status":"parsed","chapter123_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/chap123/2022ch123.pdf"},{"year":2023,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":2.186,"effective_tax_rate":1.606,"general_tax_rate_raw_line":"POINT PLEASANT BORO              2.186               1.606","general_tax_rate_parse_status":"parsed","general_tax_rate_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2023taxrates.pdf","state_equalization_personal_property_assessed_value":50624100,"state_equalization_real_property_assessed_value":108555475998,"state_equalization_real_property_percentage_change":30.6,"state_equalization_real_property_true_value":141772856207,"state_equalization_raw_line":"*   OCEAN                               50,624,100               108,555,475,998           30.60                141,772,856,207","state_equalization_parse_status":"parsed_direct","state_equalization_correction_note":null,"state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2023StateEq.pdf","appeals_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/Appeals2023.pdf","notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":"OCEAN               30           42          114        0           24          123       84                5              0            0            1         10         0             0      0              433","appeals_valuation_raw_line":"OCEAN           58         258         0            7         102        8         433            46         154      108          56     26        0      43       433       328,745,000         (21,934,800)           3,671,000           310,481,200","appeals_dispositions_parse_status":"parsed","appeals_valuation_parse_status":"parsed","appeals_assessment_revised":30,"appeals_assessment_affirmed":42,"appeals_stipulated":114,"appeals_freeze_act":0,"appeals_dismissed_with_prejudice":24,"appeals_dismissed_without_prejudice":123,"appeals_withdrawn":84,"appeals_property_tax_deduction_granted":5,"appeals_property_tax_deduction_denied":0,"appeals_farmland_assessment_granted":0,"appeals_farmland_assessment_denied":1,"appeals_classification":10,"appeals_reap":0,"appeals_disaster_relief":0,"appeals_other":0,"appeals_total_number_of_appeals":433,"appeals_class_1_vacant_land":58,"appeals_class_2_residential":258,"appeals_class_3a_farm_regular":0,"appeals_class_3b_farm_qualified":7,"appeals_class_4_commercial_industrial_apartment":102,"appeals_other_class":8,"appeals_total_appeals_by_class":433,"appeals_filing_fee_5":46,"appeals_filing_fee_25":154,"appeals_filing_fee_100":108,"appeals_filing_fee_150":56,"appeals_filing_fee_class_25":26,"appeals_filing_fee_other_25":0,"appeals_filing_fee_no_fee":43,"appeals_filing_fee_total":433,"appeals_original_assessed_valuation":328745000.0,"appeals_total_assessed_valuation_reduction":-21934800.0,"appeals_total_assessed_valuation_increase":3671000.0,"appeals_adjusted_net_assessments":310481200.0,"chapter123_average_ratio":73.53,"chapter123_lower_limit":62.5,"chapter123_upper_limit":84.56,"chapter123_raw_line":"   1525   POINT PLEASANT BORO                          73.53        62.50       84.56","chapter123_parse_status":"parsed","chapter123_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/chap123/2023ch123.pdf"},{"year":2024,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":2.287,"effective_tax_rate":1.501,"general_tax_rate_raw_line":"POINT PLEASANT BORO              2.287               1.501","general_tax_rate_parse_status":"parsed","general_tax_rate_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2024taxrates.pdf","state_equalization_personal_property_assessed_value":0,"state_equalization_real_property_assessed_value":110926945200,"state_equalization_real_property_percentage_change":45.45,"state_equalization_real_property_true_value":161348283927,"state_equalization_raw_line":"OCEAN 0 410.926.945.200 45.45 161,348 283,927","state_equalization_parse_status":"source_visual_correction","state_equalization_correction_note":"One or more OCR digits were corrected against the rendered official source table; the raw OCR line is retained.","state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2024StateEq.pdf","appeals_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/appeals2024.pdf","notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":"OCEAN                8           47           87        0               27           86       67                 4              0            0              0          8        0              0      0               334","appeals_valuation_raw_line":"OCEAN           49           185           3           0            88        9        334            31         150        78          25     26        0      24       334         251,050,900           (16,372,400)          2,320,700            236,999,200","appeals_dispositions_parse_status":"parsed","appeals_valuation_parse_status":"parsed","appeals_assessment_revised":8,"appeals_assessment_affirmed":47,"appeals_stipulated":87,"appeals_freeze_act":0,"appeals_dismissed_with_prejudice":27,"appeals_dismissed_without_prejudice":86,"appeals_withdrawn":67,"appeals_property_tax_deduction_granted":4,"appeals_property_tax_deduction_denied":0,"appeals_farmland_assessment_granted":0,"appeals_farmland_assessment_denied":0,"appeals_classification":8,"appeals_reap":0,"appeals_disaster_relief":0,"appeals_other":0,"appeals_total_number_of_appeals":334,"appeals_class_1_vacant_land":49,"appeals_class_2_residential":185,"appeals_class_3a_farm_regular":3,"appeals_class_3b_farm_qualified":0,"appeals_class_4_commercial_industrial_apartment":88,"appeals_other_class":9,"appeals_total_appeals_by_class":334,"appeals_filing_fee_5":31,"appeals_filing_fee_25":150,"appeals_filing_fee_100":78,"appeals_filing_fee_150":25,"appeals_filing_fee_class_25":26,"appeals_filing_fee_other_25":0,"appeals_filing_fee_no_fee":24,"appeals_filing_fee_total":334,"appeals_original_assessed_valuation":251050900.0,"appeals_total_assessed_valuation_reduction":-16372400.0,"appeals_total_assessed_valuation_increase":2320700.0,"appeals_adjusted_net_assessments":236999200.0,"chapter123_average_ratio":65.74,"chapter123_lower_limit":55.88,"chapter123_upper_limit":75.6,"chapter123_raw_line":"1525   POINT PLEASANT BORO                          65.74       55.88       75.60","chapter123_parse_status":"parsed","chapter123_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/chap123/2024ch123.pdf"},{"year":2025,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":2.424,"effective_tax_rate":1.437,"general_tax_rate_raw_line":"POINT PLEASANT BORO              2.424               1.437","general_tax_rate_parse_status":"parsed","general_tax_rate_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/gtr/2025taxrates.pdf","state_equalization_personal_property_assessed_value":0,"state_equalization_real_property_assessed_value":123596871650,"state_equalization_real_property_percentage_change":42.67,"state_equalization_real_property_true_value":176340236339,"state_equalization_raw_line":"* OCEAN                                       0               123,596,871,650             42.67              176,340,236,339","state_equalization_parse_status":"parsed_direct","state_equalization_correction_note":null,"state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2025StateEq.pdf","appeals_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/appeals2025.pdf","notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":"OCEAN               40          115         291         0               40            74       99                 8              0            0              1         16         0             0      0              684","appeals_valuation_raw_line":"OCEAN          186           373           2            2          109       12       684             135           170       190         105        36       1      47      684         844,929,700            (98,273,030)           3,617,400           750,274,070","appeals_dispositions_parse_status":"parsed","appeals_valuation_parse_status":"parsed","appeals_assessment_revised":40,"appeals_assessment_affirmed":115,"appeals_stipulated":291,"appeals_freeze_act":0,"appeals_dismissed_with_prejudice":40,"appeals_dismissed_without_prejudice":74,"appeals_withdrawn":99,"appeals_property_tax_deduction_granted":8,"appeals_property_tax_deduction_denied":0,"appeals_farmland_assessment_granted":0,"appeals_farmland_assessment_denied":1,"appeals_classification":16,"appeals_reap":0,"appeals_disaster_relief":0,"appeals_other":0,"appeals_total_number_of_appeals":684,"appeals_class_1_vacant_land":186,"appeals_class_2_residential":373,"appeals_class_3a_farm_regular":2,"appeals_class_3b_farm_qualified":2,"appeals_class_4_commercial_industrial_apartment":109,"appeals_other_class":12,"appeals_total_appeals_by_class":684,"appeals_filing_fee_5":135,"appeals_filing_fee_25":170,"appeals_filing_fee_100":190,"appeals_filing_fee_150":105,"appeals_filing_fee_class_25":36,"appeals_filing_fee_other_25":1,"appeals_filing_fee_no_fee":47,"appeals_filing_fee_total":684,"appeals_original_assessed_valuation":844929700.0,"appeals_total_assessed_valuation_reduction":-98273030.0,"appeals_total_assessed_valuation_increase":3617400.0,"appeals_adjusted_net_assessments":750274070.0,"chapter123_average_ratio":59.35,"chapter123_lower_limit":50.45,"chapter123_upper_limit":68.25,"chapter123_raw_line":"1525   POINT PLEASANT BORO                         59.35        50.45       68.25","chapter123_parse_status":"parsed","chapter123_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/chap123/2025CH123.pdf"},{"year":2026,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":null,"effective_tax_rate":null,"general_tax_rate_raw_line":null,"general_tax_rate_parse_status":null,"general_tax_rate_source_url":null,"state_equalization_personal_property_assessed_value":0,"state_equalization_real_property_assessed_value":132209592050,"state_equalization_real_property_percentage_change":45.71,"state_equalization_real_property_true_value":192641107460,"state_equalization_raw_line":"OCEAN 0 132,209,592,050 45.71 192,641,107,460","state_equalization_parse_status":"parsed_direct","state_equalization_correction_note":null,"state_equalization_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/2026StateEq.pdf","appeals_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/Appeals2026.pdf","notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":"OCEAN               36          137          185        0            60          44      136                3              0            0               0         22         0             0      0               623","appeals_valuation_raw_line":"OCEAN           66         431         3            0         117        6        623             32          156       210         144     53        0      28       623        614,465,200        (37,875,100)              35,000             576,625,100","appeals_dispositions_parse_status":"parsed","appeals_valuation_parse_status":"parsed","appeals_assessment_revised":36,"appeals_assessment_affirmed":137,"appeals_stipulated":185,"appeals_freeze_act":0,"appeals_dismissed_with_prejudice":60,"appeals_dismissed_without_prejudice":44,"appeals_withdrawn":136,"appeals_property_tax_deduction_granted":3,"appeals_property_tax_deduction_denied":0,"appeals_farmland_assessment_granted":0,"appeals_farmland_assessment_denied":0,"appeals_classification":22,"appeals_reap":0,"appeals_disaster_relief":0,"appeals_other":0,"appeals_total_number_of_appeals":623,"appeals_class_1_vacant_land":66,"appeals_class_2_residential":431,"appeals_class_3a_farm_regular":3,"appeals_class_3b_farm_qualified":0,"appeals_class_4_commercial_industrial_apartment":117,"appeals_other_class":6,"appeals_total_appeals_by_class":623,"appeals_filing_fee_5":32,"appeals_filing_fee_25":156,"appeals_filing_fee_100":210,"appeals_filing_fee_150":144,"appeals_filing_fee_class_25":53,"appeals_filing_fee_other_25":0,"appeals_filing_fee_no_fee":28,"appeals_filing_fee_total":623,"appeals_original_assessed_valuation":614465200.0,"appeals_total_assessed_valuation_reduction":-37875100.0,"appeals_total_assessed_valuation_increase":35000.0,"appeals_adjusted_net_assessments":576625100.0,"chapter123_average_ratio":53.53,"chapter123_lower_limit":45.5,"chapter123_upper_limit":61.56,"chapter123_raw_line":"1525   POINT PLEASANT BORO                          53.53       45.50       61.56","chapter123_parse_status":"parsed","chapter123_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/chap123/2026CH123.pdf"},{"year":2027,"entity":"Point Pleasant Borough / Ocean County context","general_tax_rate":null,"effective_tax_rate":null,"general_tax_rate_raw_line":null,"general_tax_rate_parse_status":null,"general_tax_rate_source_url":null,"state_equalization_personal_property_assessed_value":null,"state_equalization_real_property_assessed_value":null,"state_equalization_real_property_percentage_change":null,"state_equalization_real_property_true_value":null,"state_equalization_raw_line":null,"state_equalization_parse_status":"not_available","state_equalization_correction_note":null,"state_equalization_source_url":null,"appeals_source_url":null,"notes":"Chapter 123 and general-tax-rate rows are municipality-level Point Pleasant observations. State equalization and property-tax appeals are Ocean County-level context and must not be interpreted as Point Pleasant-only values. OCR-normalized state-equalization grouping retains the raw line and parse status.","appeals_dispositions_raw_line":null,"appeals_valuation_raw_line":null,"appeals_dispositions_parse_status":null,"appeals_valuation_parse_status":null,"appeals_assessment_revised":null,"appeals_assessment_affirmed":null,"appeals_stipulated":null,"appeals_freeze_act":null,"appeals_dismissed_with_prejudice":null,"appeals_dismissed_without_prejudice":null,"appeals_withdrawn":null,"appeals_property_tax_deduction_granted":null,"appeals_property_tax_deduction_denied":null,"appeals_farmland_assessment_granted":null,"appeals_farmland_assessment_denied":null,"appeals_classification":null,"appeals_reap":null,"appeals_disaster_relief":null,"appeals_other":null,"appeals_total_number_of_appeals":null,"appeals_class_1_vacant_land":null,"appeals_class_2_residential":null,"appeals_class_3a_farm_regular":null,"appeals_class_3b_farm_qualified":null,"appeals_class_4_commercial_industrial_apartment":null,"appeals_other_class":null,"appeals_total_appeals_by_class":null,"appeals_filing_fee_5":null,"appeals_filing_fee_25":null,"appeals_filing_fee_100":null,"appeals_filing_fee_150":null,"appeals_filing_fee_class_25":null,"appeals_filing_fee_other_25":null,"appeals_filing_fee_no_fee":null,"appeals_filing_fee_total":null,"appeals_original_assessed_valuation":null,"appeals_total_assessed_valuation_reduction":null,"appeals_total_assessed_valuation_increase":null,"appeals_adjusted_net_assessments":null,"chapter123_average_ratio":48.52,"chapter123_lower_limit":41.24,"chapter123_upper_limit":55.8,"chapter123_raw_line":"1525   POINT PLEASANT BORO                          48.52       41.24       55.80","chapter123_parse_status":"parsed","chapter123_source_url":"https://www.nj.gov/treasury/taxation/pdf/lpt/chap123/2027CH123.pdf"}]