42 HEWITT ROAD
Delaware, Hunterdon County · Block 19, Lot 42
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 $291 ($5,963 → $6,253) using 2024→2025 rates (2.749 → 2.883) × assessed net.
Assessment net change: 0.0% ($216,900 → $216,900).
Assessment
| Land | $175,000 |
|---|---|
| Improvements | $41,900 |
| Net (taxable assessed, 2026) | $216,900 |
| Town avg ratio used | 65.26% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $332,363 |
| 2025 tax (MOD-IV billed) | $6,253.23 |
| Est. 2025 tax @ general rate | $6,253 |
| Mailing address (2026) | 12 SCHOOLHOUSE LANE, LEBANON NJ, 088334405 |
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 | $216,900 | — |
| 2025 | $216,900 | $6,253.23 |
| 2024 | $216,900 | $5,962.58 |
| 2023 | $216,900 | $5,808.58 |
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 | $216,900 | 78.46% | $276,447 | — | — |
| 2024 | $216,900 | 74.37% | $291,650 | 0.0% | +5.5% |
| 2025 | $216,900 | 67.73% | $320,242 | 0.0% | +9.8% |
| 2026 | $216,900 | 65.26% | $332,363 | 0.0% | +3.8% |
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 | $216,900 | 2.678 | $5,809 | $5,808.58 | — |
| 2024 | $216,900 | 2.749 | $5,963 | $5,962.58 | +2.7% |
| 2025 | $216,900 | 2.883 | $6,253 | $6,253.23 | +4.9% |
| 2026 | $216,900 | — | — | — | — |
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 ($291): schools ≈ +56.0%, county ≈ +32.8%, municipal ≈ +11.2%.
| District school (1.155) | $2,505 |
|---|---|
| Regional / consolidated school (0.629) | $1,364 |
| County (0.454) | $985 |
| County library (0.046) | $100 |
| County open space (0.044) | $95 |
| Municipal purpose (0.495) | $1,074 |
| Municipal open space (0.060) | $130 |
Property details
| Class | 2 |
|---|---|
| Building class | 15 |
| Building | 1SF |
| Land description | 2.1400 |
| Dwellings | 1 |
| Commercial units | — |
| Year built | 1957 |
| Acreage | 2.14 |
| Zoning | A-2 |
| Tax map page | 5 |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | $150,000 · 3/30/2001 · sale assessment $164,200 |
| Deed book / page | 02006 / 00425 |
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.