A general tax rate of $1.475 per $100. An effective rate of 1.452% — below the New Jersey statewide median. A 2024 average bill of $12,123 on a 6,150-resident peninsula borough occupying just 3.17 square miles of land. A Borough Council form of government, a Mayor (Thomas J. Tvrdik) with a four-year term, and a K-8 school district feeding into Shore Regional High School in West Long Branch. And the second of the three Fort Monmouth FMERA host municipalities — following our Tinton Falls coverage at Post 21 — with the Netflix Studios Mega Parcel and its $66 million PILOT structurally reshaping the borough’s commercial ratable base alongside the historic Monmouth Park Racetrack redevelopment.
Oceanport Borough sits on the Shrewsbury River peninsula in central Monmouth County, bordered by Little Silver to the north, Long Branch to the east, Eatontown to the south, and Tinton Falls to the southwest. Originally incorporated May 11, 1920, the borough occupies 3.80 square miles of total area — just 3.17 square miles of land plus 0.62 square miles of water (16.39 percent of total area). The 2020 Census recorded 6,150 residents; 2024 estimates place the borough at 6,383, with 2026 projections near 6,503 (growing 0.93 percent annually — one of the higher growth rates among Monmouth shore-adjacent boroughs). Elevation of 20 feet reflects the borough’s waterfront geography along the Shrewsbury River and Parker’s Creek. Mayor Thomas J. Tvrdik (R, term ends December 31, 2027) leads the Borough Council form of government — six council members elected to three-year staggered terms with two seats up each year, plus the mayor elected separately to a four-year term. Municipal Clerk Jeanne Smith operates from Borough Hall.
The tax math is structurally distinctive in three ways. First: Oceanport’s 2025 effective tax rate of 1.452 percent sits below the New Jersey statewide median of 1.89%, though the 2024 average bill of $12,123 runs approximately $1,200 above the Monmouth County average of $10,930 — reflecting the borough’s premium waterfront inventory along the Shrewsbury River and Parker’s Creek. Second: Oceanport is one of three Fort Monmouth FMERA host municipalities, with the Netflix Studios Mega Parcel (approximately 292 acres approved February 21, 2024) and its $66 million PILOT arrangement structurally reshaping the borough’s long-term commercial ratable base. For the comprehensive analysis of how Netflix is reshaping Oceanport’s residential market, see our pillar coverage at Oceanport NJ: Ground Zero for the Netflix Effect. Third: the borough hosts Monmouth Park Racetrack — the historic thoroughbred horse racing facility opened in 1870 — with developer-led plans for a year-round mixed-use destination district surrounding the track that could meaningfully expand the commercial ratable base.
Three structural variables drive the 2026 Oceanport budget cycle. First: Netflix Phase 1A construction commences in 2026 within the McAfee build-out area, with the $66M PILOT arrangement beginning to deliver structured payments to the borough in lieu of full property taxes — the long-term ratable expansion comes through Phase 1B onward post-PILOT. Second: the 2026 Director’s Ratio of 98.24 means assessments are running just below market value — a healthy band that produces a +$77.6 million equalization adjustment. Third: the Oceanport School District local tax levy increases to $12,634,444 for 2025-26, up from $12,071,644 in 2024-25 — reflecting steady year-over-year levy growth of approximately 4.7 percent. For the full Monmouth ADP framework and equalization mechanics, see our complete appeal guide.
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The Oceanport Tax Snapshot
Numbers below from the NJ Treasury 2025 General Tax Rates Table, the Monmouth County 2025 County Equalization Table, the NJ DCA MOD-IV 2024 Average Residential Tax Report, and the NJ Department of Education 2025-26 User Friendly Budget Summary for the Oceanport School District.
Oceanport is the second of three Fort Monmouth FMERA host municipalities — following our Tinton Falls NJ Property Taxes 2026 deep dive at Post 21 — with structurally distinct redevelopment economics. The 1.452 percent effective rate runs below the New Jersey statewide median, the $12,123 average bill reflects the borough’s premium waterfront inventory on the Shrewsbury River peninsula, and the borough’s 6,150 population on just 3.17 square miles of land produces meaningful density (1,939/sq mi) within a compact geographic footprint hemmed in by water on three sides. The Netflix Studios Mega Parcel — with its $66 million PILOT structure — is the structural variable that distinguishes Oceanport from every other Monmouth municipality. For the complete analysis of how the Netflix arrival is reshaping the borough’s residential market, see our pillar coverage at Oceanport NJ: Ground Zero for the Netflix Effect.
“Oceanport is the rare borough where the PILOT structure matters as much as the underlying tax math. The Netflix Mega Parcel $66M PILOT means the borough doesn’t see full assessment value contribution from the 292-acre studio campus during the PILOT term — what they get instead is the structured PILOT payments. The long-term ratable expansion comes through the Phase 1B and beyond, post-PILOT. In the meantime, residential owners are seeing demand pressure from the new buyer cohort tied to Netflix — but they’re not yet seeing the proportional tax-base benefit. This is the structural lag that’s shaping the 2026-2030 carrying-cost trajectory.”
How Oceanport Compares: Fort Monmouth Tri-Municipality
Oceanport is one of three host municipalities for the 1,127-acre Fort Monmouth FMERA redevelopment, alongside Tinton Falls (covered at Post 21) and Eatontown (forthcoming coverage). The three FMERA municipalities have structurally distinct tax math driven by their different population scales, school district structures, and FMERA section allocations:
| FMERA Host (2025) | Oceanport | Tinton Falls | Eatontown |
|---|---|---|---|
| 2025 General Rate | $1.475 | $1.386 | (forthcoming) |
| 2025 Effective Rate | 1.452% | 1.423% | (forthcoming) |
| 2024 Avg Bill | $12,123 | $7,926 | (forthcoming) |
| Population 2020 | 6,150 | 19,181 | 13,597 |
| Land Area | 3.17 sq mi | 15.47 sq mi | 5.84 sq mi |
| Government | Borough Council | Faulkner Act mayor-council | Borough Council |
| K-8 District | Wolf Hill + Maple Place | 3 schools (Atchison/SR/TFMS) | Eatontown SD |
| HS Destination | Shore Regional (W Long Branch) | Monmouth Regional | Monmouth Regional |
| FMERA Mega Parcel | Netflix (Eatontown+Oceanport) | Not Mega Parcel | Netflix (Eatontown+Oceanport) |
| FMERA Major Tenants | Netflix, McAfee, municipal complex | RWJ Barnabas, Commvault, Patriots Square | Netflix, Suneagles Golf |
The three FMERA host municipalities have very different scale profiles. Tinton Falls is the largest at 15.47 sq mi with 19,181 residents and a $7,926 avg bill anchored by the Robert Wood Johnson Barnabas medical center and Commvault. Eatontown is the middle scale at 5.84 sq mi with 13,597 residents and shares the Netflix Studios Mega Parcel with Oceanport. Oceanport is the smallest at 3.17 sq mi land with 6,150 residents and the highest absolute avg bill ($12,123) reflecting the borough’s premium waterfront inventory along the Shrewsbury River. Each municipality has structurally distinct exposure to the FMERA redevelopment economics — with the PILOT-anchored Netflix campus straddling Oceanport and Eatontown but not extending into Tinton Falls. For the complete pillar analysis of Oceanport’s Netflix-driven market dynamics, see our Oceanport NJ: Ground Zero for the Netflix Effect pillar coverage. For the broader Monmouth County development landscape, see our major development projects transforming Monmouth County overview.
Netflix Studios and the $66M PILOT Structure
The Netflix Studios Fort Monmouth Mega Parcel is the single most consequential commercial development affecting Oceanport’s long-term tax base. The Mega Parcel covers approximately 292 acres of the former Army installation, straddling Eatontown and Oceanport. FMERA approved revised plans on February 21, 2024 under “Amendment 20” to the master reuse plan, permitting motion picture, television, and broadcast studios as principal uses plus a hotel and retail sales and service. The plan also permits public-facing retail, consumer-facing studio experiences, and hotels fronting Route 35 and Oceanport Avenue.
$55 million land purchase. Netflix completed the $55 million land purchase for the 292-acre parcel in late 2023/early 2024, clearing the way for the production campus. Construction is already underway following demolition approvals for older structures on the site.
$66 million PILOT (Payment in Lieu of Taxes). The Netflix project operates under a PILOT structure that delivers $66 million in structured payments to the host municipalities and FMERA over the agreement term, rather than full property tax assessment against the developing parcels. The PILOT mechanism is the structural reason that residential owners may not see immediate proportional tax-base relief from the Mega Parcel even as ratable value continues to grow on paper.
Phase 1A construction commences 2026. The first phase of construction lands at the McAfee build-out area within the Mega Parcel. The arrival of Phase 1A activity is the trigger event that begins delivering construction jobs and creative-industry employment to the area — with downstream housing demand spillover effects already visible in Oceanport listing language referencing “minutes from Netflix Studios Campus at Fort Monmouth.”
What is NOT in Oceanport. The Robert Wood Johnson Barnabas Health/Monmouth Medical Center building (138,000 sq ft Phase 1 expected December 2026, plus Phase 2a approved August 27, 2025) is entirely within Tinton Falls — covered in detail at our Tinton Falls NJ Property Taxes 2026 deep dive. The Commvault corporate campus is also in Tinton Falls.
For the comprehensive analysis of how Netflix is reshaping Oceanport’s housing market — including Port-Au-Peck buyer demand patterns, the proximity premium being priced into listings, and the structural factors that were already in place before Netflix closed — see our pillar coverage at Oceanport NJ: Ground Zero for the Netflix Effect.
A PILOT arrangement structurally differs from full property tax assessment in three ways. First: the developer makes structured annual payments at a negotiated rate that is typically below what full assessment would produce, in exchange for development certainty and tax predictability. Second: the host municipality receives PILOT payments instead of standard property tax revenue, with the PILOT typically split between municipal, school, and county per the agreement terms (though the school share is often limited). Third: when the PILOT term expires (typically 15-30 years), the property transitions to full assessment — producing a structural step-up in tax revenue to the host municipality. The Holmdel Bell Works PILOT covered at our Holmdel NJ Property Taxes 2026 deep dive follows similar principles. The Long Branch Pier Village PILOT covered at our Long Branch Pier Village PILOT explainer is structured differently again. The Netflix Oceanport PILOT is the third major Monmouth PILOT structure shaping borough-level tax economics.
Monmouth Park Racetrack and the Shore Regional Cluster
Beyond the Netflix Mega Parcel, two additional structural features distinguish Oceanport from the other FMERA host municipalities:
Monmouth Park Racetrack. The historic thoroughbred horse racing facility opened in 1870 and continues to operate seasonal racing meetings. Developer-led plans for a year-round mixed-use destination district surrounding the racetrack are in planning phases — if completed, the project could transform the racetrack area into a vibrant year-round destination and meaningfully increase demand for nearby housing and investment properties. The Monmouth Park NJ Transit train station inside Oceanport runs only seasonally on weekends and holidays during racing season.
Shore Regional High School (West Long Branch). Oceanport students attend Shore Regional High School in West Long Branch — not Monmouth Regional (which serves Tinton Falls and Eatontown). Shore Regional is consistently among the top-ranked Monmouth high schools. The K-8 Oceanport School District (Wolf Hill PreK-4 and Maple Place 5-8) feeds directly into Shore Regional through the long-standing sending-receiving relationship. Wolf Hill is a National Blue Ribbon School of Excellence. For the West Long Branch context including the Monmouth University pillar relationship, watch for our forthcoming West Long Branch coverage.
NJ Transit rail connectivity. While the Monmouth Park station operates only seasonally, the broader NJ Transit North Jersey Coast Line runs through nearby Little Silver and Long Branch stations — both year-round commuter stops putting Penn Station roughly 80-95 minutes away. For broader analysis of NJ Transit’s impact on property values across Monmouth, see our NJ Transit rail premium analysis.
The Wolf Hill and Maple Place K-8 District
Oceanport School District operates two K-8 schools serving the borough’s ~611-student enrollment. The structural details per the NJ Department of Education 2025-26 User Friendly Budget Summary:
Wolf Hill Elementary School (PreK-4). A National Blue Ribbon School of Excellence, recognized federally for exceptional academic performance. The PreK-4 cohort feeds directly into Maple Place for grades 5-8.
Maple Place Middle School (5-8). The middle school that completes the borough’s K-8 pipeline. Maple Place students then transition to Shore Regional High School in West Long Branch under the long-standing sending-receiving relationship.
Enrollment: 611 students. Per the 2025-26 budget summary: 501 regular full-time + 110 special education full-time. The enrollment has grown moderately from 566 students in 2023-24 to 611 in 2024-25 and 2025-26.
2025-26 local tax levy: $12,634,444. Up from $12,071,644 in 2024-25 and $11,620,000 in 2023-24, reflecting steady year-over-year levy growth of approximately 4.7 percent. The Oceanport SD is consistently ranked in the top 20 percent of New Jersey districts.
“The Wolf Hill Blue Ribbon designation and the Shore Regional pipeline are the underrated structural assets of Oceanport. Buyers focused on the Netflix story sometimes miss what was already in place — a top-tier K-12 educational pipeline that consistently ranks among the best in the state. Netflix isn’t creating the demand in Oceanport; Netflix is layering a new buyer cohort on top of demand that was already there because of the schools, the waterfront geography, and the Port-Au-Peck character. The peninsula is structurally constrained — only 3.17 square miles of land with water on three sides — which means meaningful new construction is nearly impossible. That’s a price floor.”
How Your Oceanport Tax Bill Is Built
An Oceanport property tax bill combines five independently authorized levies summing to the $1.475 general rate certified for 2025:
Oceanport Borough Municipal Levy. Funds Borough government — Mayor Thomas J. Tvrdik’s administration, the six-member Borough Council, Municipal Clerk Jeanne Smith, the Oceanport Police Department, public works covering the 3.17 sq mi peninsula, recreation including Blackberry Bay Park and Wolf Hill Recreation Area (the borough’s 18-hole disc golf course and large off-leash dog park), and the borough’s park system.
Oceanport School District K-8 Levy + Shore Regional HS Tuition. The 2025-26 local tax levy of $12,634,444 funds the Wolf Hill PreK-4 + Maple Place 5-8 operation. The district then pays per-pupil tuition to Shore Regional High School in West Long Branch for the high school cohort.
Monmouth County Levy + Library + Open Space. County-level apportionment based on Oceanport’s equalized property value share of the total Monmouth County base. The +$77,598,369 equalization adjustment (Director’s Ratio 98.24%) reflects assessments running slightly below market value.
Netflix PILOT structured payment. The Netflix Studios Mega Parcel’s $66M PILOT delivers structured payments to FMERA and the host municipalities (Oceanport and Eatontown) per the agreement terms. The PILOT payments offset what would otherwise be standard property tax revenue from the development — structurally distinct from how the Robert Wood Johnson Barnabas medical center is treated in Tinton Falls (full assessment, no PILOT).
Appeal Deadlines and the 98.24 Director’s Ratio
Oceanport uses Monmouth County’s alternative appeal calendar under the ADP. For why Monmouth runs differently from the rest of New Jersey, see our complete explainer on the ADP framework, the January 15 deadline, and the seven non-ADP towns. Two deadlines apply:
January 15 — for properties assessed under $1 million in true value. Appeals are filed with the Monmouth County Board of Taxation.
April 1 — for properties assessed over $1 million in true value. These owners have the option to file directly with the New Jersey Tax Court. Given Oceanport’s waterfront premium inventory and the post-Netflix appreciation pressure, a meaningful portion of Port-Au-Peck and Shrewsbury Riverfront properties now transact above $1 million — making the Tax Court route relevant for the borough’s premium cohort.
The 98.24 Director’s Ratio is the healthy band. Unlike Wall Township’s ~64% ratio (covered at Post 20) which signals potential revaluation conditions, Oceanport’s 98.24% ratio sits firmly within the Chapter 123 acceptable band (85.03% lower limit to 115.05% upper limit). Assessments are running just below market value — a healthy assessment quality position. The Chapter 123 mechanics are most likely to favor owners whose properties have appreciated less than the borough average; those whose properties have appreciated more than the average will pay a higher proportionate share. For county-board mechanics, see the full NJ appeal playbook. For premium-market appeal economics, see our premium-market appeal playbook.
Mansion Tax and Tax Relief Programs
Given Oceanport’s premium waterfront inventory and post-Netflix appreciation pressure on Port-Au-Peck and Shrewsbury Riverfront properties, a meaningful and growing portion of Oceanport transactions now exceed the $1 million Mansion Tax threshold. The New Jersey Realty Transfer Fee changes adopted under the FY2026 Appropriations Act on July 10, 2025 apply — the legacy 1 percent Mansion Tax was replaced with a graduated rate applied to the entire sale price.
The full breakdown of the 2025–2026 Realty Transfer Fee structure walks through the new graduated tiers and the pricing-cliff effects near each threshold boundary. For the complete closing-process walkthrough, see the 2026 NJ real estate closing process timeline.
$250 Veteran Deduction + $250 Senior Citizen / Disabled Persons Deduction available under state income guidelines. 100% Disabled Veteran Property Tax Exemption on the primary residence for honorably discharged veterans with 100% service-connected permanent disability.
At the state level: ANCHOR, Senior Freeze, and Stay NJ apply to qualifying Oceanport homeowners. Stay NJ reimburses 50 percent of property taxes for eligible homeowners age 65+, capped at $13,000 with a 2024 cap of $6,500. Given Oceanport’s median age of 51.3 years (one of the higher medians in central Monmouth) and 1,479 senior residents out of 4,938 adults (~30% senior population share), the Stay NJ eligible population is structurally meaningful. For broader context on long-term carrying cost across NJ municipalities, see our analysis of NJ towns with the lowest property taxes.
The 2026 Budget Watch
Oceanport School District 2026-27 budget. Watch the spring 2026 Board of Education hearings for the local tax levy trajectory (2025-26: $12.6M, up $562K from 2024-25). The Shore Regional HS per-pupil tuition is the key structural variable.
Borough Council 2026 municipal budget. Mayor Tvrdik and the Borough Council adopt the 2026 budget through the spring 2026 hearings. Watch for the Monmouth Park redevelopment planning processes and any new municipal expenses tied to FMERA infrastructure coordination.
Netflix Phase 1A construction milestones. Phase 1A construction commences in 2026 within the McAfee build-out area. The first wave of construction jobs and creative-industry employment activity arrives, with downstream effects on housing demand and short-term rental dynamics. Per our Oceanport NJ: Ground Zero for the Netflix Effect pillar coverage.
$66M PILOT structured payment cycle. The first wave of PILOT payments to the host municipalities begins flowing through the 2026 budget cycle. Watch for the exact split between Oceanport, Eatontown, and the school districts under the negotiated agreement terms.
Monmouth Park redevelopment planning. Developer-led plans for a year-round mixed-use destination district surrounding the racetrack continue through planning approvals. Watch the Oceanport Planning Board calendar for major decisions affecting the project trajectory.
Annual ADP reassessment cycle. Oceanport participates in Monmouth County’s annual reassessment program. The November 2026 assessment postcards will reflect the 2027 apportionment baseline. With the borough running at a healthy 98.24 Director’s Ratio, the apportionment mechanics produce modest year-over-year adjustments rather than the dramatic shifts seen in low-ratio municipalities like Wall Township.
For the immediate FMERA-cluster sister-municipality analysis, see our Tinton Falls NJ Property Taxes 2026 deep dive at Post 21. For the central-Monmouth cluster analyses, see our Colts Neck, Holmdel, Wall Township, and Middletown deep dives. For the Rumson estate-tier comparison nearby in central Monmouth, see our Rumson deep dive. For the Fair Haven and Little Silver Rumson-Fair Haven Regional cluster comparisons, see our Fair Haven and Little Silver deep dives. For the Loch Arbour county-lowest-effective-rate context, see our Loch Arbour deep dive. For broader Monmouth new construction context including FMERA-adjacent inventory, see our 2026 Monmouth County new construction inventory. For broader Jersey Shore market dynamics, see our three new rules rewriting the New Jersey Shore real estate playbook.
“The 2026 cycle is going to be informative for Oceanport. Phase 1A Netflix construction commences. The first wave of PILOT payments arrives. The Monmouth Park redevelopment planning moves forward. And the 98.24 Director’s Ratio confirms the borough is in a healthy assessment-quality position. Owners should be watching for two things: how the PILOT payment split actually allocates between municipal, school, and county; and how the Phase 1A construction activity affects rental dynamics. The full picture won’t be visible until 2027-2028, but 2026 is the trigger year.”
Oceanport is the central Monmouth FMERA host municipality with the most distinctive structural redevelopment profile. The 1.452 percent effective rate runs below the New Jersey statewide median, the $12,123 average bill reflects premium Shrewsbury River peninsula waterfront inventory, and the K-8 Wolf Hill (National Blue Ribbon) and Maple Place pipeline feeds into Shore Regional High School. The Netflix Studios Mega Parcel and its $66 million PILOT structure — together with the historic Monmouth Park Racetrack and the planned year-round mixed-use destination district — create commercial buildout dynamics that no other Monmouth borough can match. The 98.24 Director’s Ratio confirms the borough is operating within a healthy assessment-quality band heading into 2026. For sophisticated buyers prioritizing waterfront character, top-tier educational pipeline, and exposure to the Netflix-anchored economic development cycle, Oceanport delivers a position that no other Monmouth municipality can replicate.
Frequently Asked Questions
What is the 2025 property tax rate in Oceanport, NJ?
The 2025 general tax rate in Oceanport is $1.475 per $100 of assessed value, certified by the Monmouth County Board of Taxation and published in the NJ Treasury 2025 General Tax Rates Table. The 2025 effective tax rate is 1.452%, below the New Jersey statewide median of 1.89%.
What is the average property tax bill in Oceanport?
The 2024 average residential property tax bill in Oceanport was $12,123 per the NJ DCA MOD-IV Average Residential Tax Report — approximately $1,200 above the Monmouth County average of $10,930, reflecting the borough’s premium waterfront inventory along the Shrewsbury River peninsula.
Where do Oceanport kids go to school?
PreK-4 students attend Wolf Hill Elementary School (a National Blue Ribbon School of Excellence). Grades 5-8 attend Maple Place Middle School. Both schools are part of the Oceanport School District with approximately 611 students total. For grades 9-12, students attend Shore Regional High School in West Long Branch under a long-standing sending-receiving relationship.
How does the Netflix Studios PILOT affect Oceanport property taxes?
The Netflix Studios Mega Parcel covers approximately 292 acres straddling Eatontown and Oceanport. The $66 million PILOT structure delivers structured payments to host municipalities over the agreement term rather than full property tax assessment. The PILOT payments are typically split between municipal, school, and county shares per agreement terms. The full ratable-base expansion comes through Phase 1B and beyond, post-PILOT. For comprehensive analysis of Netflix’s impact on the residential market, see our Oceanport NJ: Ground Zero for the Netflix Effect pillar.
What is Oceanport’s 98.24 Director’s Ratio about?
The 2025 Director’s Ratio of 98.24% means Oceanport’s borough-wide assessments are running just below current market value on average — well within the Chapter 123 acceptable band (85.03% lower limit to 115.05% upper limit). This is a healthy assessment-quality position. Compare to Wall Township’s ~64% ratio, which signals potential revaluation conditions. Oceanport’s healthy ratio means the annual reassessment process produces modest year-over-year adjustments.
Does Oceanport have Monmouth Park Racetrack development plans?
Yes — developer-led plans for a year-round mixed-use destination district surrounding the historic 1870-opened Monmouth Park Racetrack are in planning phases. If completed, the project would transform the racetrack area into a vibrant year-round destination, increasing demand for nearby housing and potentially expanding the commercial ratable base. The Monmouth Park NJ Transit train station inside Oceanport currently runs only seasonally on weekends and holidays during racing season.
When is the Oceanport tax appeal deadline?
January 15 of the tax year for properties assessed under $1 million in true value, filed with the Monmouth County Board of Taxation. April 1 of the tax year for properties assessed over $1 million in true value, filed directly with the New Jersey Tax Court. For complete mechanics, see our Monmouth County property tax appeal guide 2026.
Does Oceanport have any other PILOT properties or tax abatements?
The Netflix Mega Parcel $66M PILOT is the major active structure. No active residential PILOT structures currently affect typical homeowners. Every residential property pays the standard general tax rate against its full assessed value.
Find Out Where Your 2026 Oceanport Assessment Should Actually Land
With the Netflix Phase 1A construction commencing in 2026, the $66 million PILOT payment cycle beginning to flow, and the 98.24 Director’s Ratio confirming assessments running just below market, every Oceanport homeowner should verify their November 2025 postcard reflects accurate market value. Owners on Port-Au-Peck and Shrewsbury Riverfront premium properties whose values have appreciated faster than the borough average have a particular reason to review the apportionment math. We’ll pull the peninsula-specific comparable sales, model the appeal economics including the Netflix-proximity premium effects, and tell you whether the case is worth bringing before the January 15, 2026 county-board deadline.
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