It’s a lot for a lot.

A pricey piece of dirt listed Thursday for $99 million in Manalapan, a ritzy enclave for billionaires like Larry Ellison in South Florida.

As an added bonus, Ellison lives next door. 

And while $99 million may sound really high, it’s still a bit less than the $105 million that someone paid for some dirt in the same neighborhood last month. 

The listing, at the tip of Manalapan, is from Margit Brandt, of Premier Estate Properties. It comes as billionaires like Mark Zuckerberg, Sergey Brin, Larry Page, Alex Karp and others continue to leave California — or at least hedge their bets — by purchasing land in South Florida ahead of the state’s proposed 5% billionaire tax. 

The current property is at 4000 and 4020 South Ocean Blvd. It comes with 236 feet on the ocean, and sits on 3.1 acres. 

The land is about a 2-minute car ride from the $105 million lot, which Brandt also listed, at 1120 South Ocean Blvd. That 3.5-acre lot came with 342 feet on the ocean, and sold in 120 days after originally listing for $125 million.   

While Brandt declined to comment on this new lot’s seller, she did say the area is experiencing a renaissance — and that ocean-to-lake lots are ideal for wealthy buyers who build their main homes on the Intracoastal and their secondary “beach houses” on the ocean. 

“Manalapan over time has become the go-to landing spot for ultra-high-net-worth buyers seeking an ocean-to-lake lifestyle, where you can walk on a quiet beach at sunrise and take your boat out from your intracoastal parcel for sunset,” Brandt said, adding that this piece of land is ideal to build a “custom, secured and secluded dream compound.”