Manasquan Rejects Monmouth County's Annual Tax Reassessment Pilot

The borough is funding its own 10-year property revaluation, citing lack of transparency in the county's program.

Published on Feb. 16, 2026

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Manasquan, New Jersey is at odds with Monmouth County over the county's participation in a state pilot program that allows for annual property tax reassessments rather than the traditional 10-year revaluation process. Manasquan officials have opposed the program from the start and are currently in litigation with the county, arguing the annual reassessments lack transparency and create unpredictable "swings" in property values and taxes for residents.

Why it matters

The debate highlights the tradeoffs between the county's annual reassessment model, which aims to keep property values closer to market reality, versus Manasquan's preference for the traditional 10-year revaluation approach, which the borough says is more transparent and predictable for residents.

The details

Monmouth County was the first and only county in New Jersey to fully implement the state's 2013 Assessment Demonstration Program, which allows counties to move from 10-year revaluations to annual reassessments of 20% of properties. While most municipalities in Monmouth participate, several including Manasquan have rejected the program. Manasquan is now funding its own 10-year property revaluation, arguing the county's system is done "in a non-transparent way" and that "adjustments happen all the time and the swings can be wild."

  • Manasquan first discussed the issue at its January 2026 Borough Council meeting.
  • The Borough Council addressed an ordinance on second reading in February 2026 to authorize an emergency appropriation to fund Manasquan's upcoming 10-year property reassessment.

The players

Manasquan

A borough in New Jersey that has opposed Monmouth County's participation in the state's annual property tax reassessment pilot program since its inception and is currently in litigation with the county over the issue.

Monmouth County

The first and only county in New Jersey to fully implement the state's 2013 Assessment Demonstration Program, which allows for annual reassessments of 20% of properties rather than the traditional 10-year revaluation process.

Mike Mangan

The mayor of Manasquan who outlined the borough's position on Monmouth County's annual reassessment program at a recent Borough Council meeting.

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What they’re saying

“We fought this from day one, and we are currently in litigation because they are trying to force us to rejoin. The legislation that enabled this is no longer active. I don't know where they get their authority. The County Tax Board has no authority to compel municipalities to join or not join.”

— Mike Mangan, Mayor of Manasquan (tapinto.net)

“It is done in a non-transparent way, in a way people aren't expecting. Adjustments happen all the time and the swings can be wild. Some say behind the scenes it's great because towns get extra money they weren't planning on — but where do they think that money came from?”

— Mike Mangan, Mayor of Manasquan (tapinto.net)

What’s next

The judge in Manasquan's ongoing litigation with Monmouth County over the annual reassessment program is expected to rule on the case in the coming months.

The takeaway

This dispute highlights the tension between a county-driven model aimed at smoothing property value adjustments versus a municipality's preference for the traditional 10-year revaluation approach, which it sees as more transparent and predictable for residents.