61 UPPER CREEK ROAD

Delaware, Hunterdon County · Block 19, Lot 7.4

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Assessment year 2026 · Rate year 2025 · Prior rate 2024

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 story (homeowner view)
+4.9%

Estimated tax up $508 ($10,419 → $10,927) using 2024→2025 rates (2.749 → 2.883) × assessed net.

Assessment net change: 0.0% ($379,000 → $379,000).

Assessment

Land$188,000
Improvements$191,000
Net (taxable assessed, 2026)$379,000
Town avg ratio used65.26% (Average ratio (Director’s / Chapter 123))
Implied equalized value$580,754
2025 tax (MOD-IV billed)$10,926.57
Est. 2025 tax @ general rate$10,927
Mailing address (2026)61 UPPER CREEK RD, STOCKTON NJ, 08559

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 $379,000
2025 $379,000 $10,926.57
2024 $379,000 $10,418.71
2023 $376,500 $10,082.67

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 $376,500 78.46% $479,862
2024 $379,000 74.37% $509,614 +0.7% +6.2%
2025 $379,000 67.73% $559,575 0.0% +9.8%
2026 $379,000 65.26% $580,754 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 $376,500 2.678 $10,083 $10,082.67
2024 $379,000 2.749 $10,419 $10,418.71 +3.3%
2025 $379,000 2.883 $10,927 $10,926.57 +4.9%
2026 $379,000

Where your money goes

Component $ = net × (component rate ÷ 100). Percents are share of school + county + municipal components for rate year 2025.

Schools
$6,761 61.9%
County
$2,062 18.9%
Municipal
$2,103 19.3%

Of the estimated change ($508): schools ≈ +56.0%, county ≈ +32.8%, municipal ≈ +11.2%.

District school (1.155)$4,377
Regional / consolidated school (0.629)$2,384
County (0.454)$1,721
County library (0.046)$174
County open space (0.044)$167
Municipal purpose (0.495)$1,876
Municipal open space (0.060)$227

Property details

Class2
Building class17
Building2SLC
Land description4.0000
Dwellings1
Commercial units
Year built1985
Acreage4
ZoningA-2
Tax map page5
Additional lots
Census tract / block
Special tax codes
MOD-IV current-year tax
Last sale$389,000 · 1/3/2019 · sale assessment $373,500
Deed book / page02458 / 00465

See this lot on the statewide map, then come back for the full tax story.

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Sources: 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.