Not getting a permit does not prevent an assessment. Building inspections are necessary for safety, not a method for raising revenue for Toms River. However, if you had a fire and did not get the proper permits and inspections, the insurance company might not pay for damage. If the assessor's office discovers an improvement, an assessment is made regardless of whether there was a permit or not. The assessor will then assume that the work was done within the past two years and issue assessments for both the current and the past year.