20 W VIRGINIA AVENUE
Lower, Cape May County · Block 163, Lot 20
Assessments are tax year 2026; latest published general rate we have is 2025. Estimate uses that rate until the 2026 rate is loaded.
Estimated tax up $95 ($3,279 → $3,374) using 2024→2025 rates (1.961 → 2.018) × assessed net.
Assessment net change: 0.0% ($167,200 → $167,200).
Assessment
| Land | $82,600 |
|---|---|
| Improvements | $84,600 |
| Net (taxable assessed, 2026) | $167,200 |
| Town avg ratio used | 47.17% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $354,463 |
| 2025 tax (MOD-IV billed) | — |
| Est. 2025 tax @ general rate | $3,374 |
| Mailing address (2026) | 20 W VIRGINIA AVE, VILLAS; NJ, 08251 |
How the ratio works: New Jersey towns often assess below full market value. The average ratio (Director’s / Chapter 123) estimates what percent of true market value the town’s assessments represent. Implied equalized value ≈ assessed net ÷ (ratio ÷ 100). Example: assessed $187,600 at 55.89% ≈ $335,700 equalized. Tax bills still use assessed value × the general tax rate — not the equalized figure.
Year-by-year assessed value & tax
From NJ MOD-IV files (2023, 2024, 2025, 2026). Tax is the MOD-IV billed amount when present; otherwise —. Current mailing is in Assessment above.
| Year | Assessed net | Tax |
|---|---|---|
| 2026 | $167,200 | — |
| 2025 | $167,200 | — |
| 2024 | $167,200 | — |
| 2023 | $167,200 | — |
Assessed value & ratio history
Parcel assessed nets come from MOD-IV year files (2023, 2024, 2025, 2026). Town average ratios are from Abstract / Chapter 123 when available — implied equalized = assessed ÷ (ratio ÷ 100).
| Tax year | Assessed net | Avg ratio | Implied equalized | Assessed Δ | Equalized Δ |
|---|---|---|---|---|---|
| 2023 | $167,200 | 65.15% | $256,639 | — | — |
| 2024 | $167,200 | 57.81% | $289,223 | 0.0% | +12.7% |
| 2025 | $167,200 | 50.32% | $332,273 | 0.0% | +14.9% |
| 2026 | $167,200 | 47.17% | $354,463 | 0.0% | +6.7% |
Tax year history
Assessed net is from that year’s MOD-IV file. Est. tax = assessed × that year’s general rate when we have the rate sheet. Billed tax is the MOD-IV tax field when present (often empty for the newest file year).
| Tax year | Assessment net | General rate | Est. tax (that year) | Billed tax | Est. vs prior |
|---|---|---|---|---|---|
| 2023 | $167,200 | 1.931 | $3,229 | — | — |
| 2024 | $167,200 | 1.961 | $3,279 | — | +1.6% |
| 2025 | $167,200 | 2.018 | $3,374 | — | +2.9% |
| 2026 | $167,200 | — | — | — | — |
Where your money goes
Component $ = net × (component rate ÷ 100). Percents are share of school + county + municipal components for rate year 2025.
Of the estimated change ($95): schools ≈ +38.6%, county ≈ +35.1%, municipal ≈ +26.3%.
| District school (0.550) | $920 |
|---|---|
| Regional / consolidated school (0.424) | $709 |
| County (0.337) | $563 |
| County library (0.054) | $90 |
| County open space (0.020) | $33 |
| Municipal purpose (0.633) | $1,058 |
Property details
| Class | 15F |
|---|---|
| Building class | 15 |
| Building | 2S-F-F-1UG |
| Land description | 60X89 |
| Dwellings | 1 |
| Commercial units | — |
| Year built | 1938 |
| Acreage | 0.1226 |
| Zoning | R-3 |
| Tax map page | 1.05 |
| Additional lots | L21 |
| Census tract / block | — |
| Special tax codes | F01 |
| MOD-IV current-year tax | — |
| Last sale | $235,501 · 3/3/2006 · sale assessment $79,300 |
| Deed book / page | 03219 / 00550 |
See this lot on the statewide map, then come back for the full tax story.
Show on mapSources: NJ Division of Taxation MOD-IV (current parcel file) and tax rates for 2025 (Abstract of Ratables). Estimates are not an official tax bill. Owner names are not shown. Full disclaimer.