23 UPPER KINGTOWN ROAD
Franklin Twp, Hunterdon County · Block 24, Lot 31.1
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 $144 ($5,067 → $5,211) using 2024→2025 rates (2.922 → 3.005) × assessed net.
Assessment net change: 0.0% ($173,400 → $173,400).
Assessment
| Land | $173,400 |
|---|---|
| Improvements | $0 |
| Net (taxable assessed, 2026) | $173,400 |
| Town avg ratio used | 77.50% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $223,742 |
| 2025 tax (MOD-IV billed) | $5,358.06 |
| Est. 2025 tax @ general rate | $5,211 |
| Mailing address (2026) | 101 REYNARD DR, MILFORD; NJ, 088481854 |
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.
Change since the 2025 sale of $250,000: implied equalized value $223,742 is $26,258 below that sale. This is not an appraisal.
Building permits for 23 UPPER KINGTOWN ROAD
No construction permit for 23 UPPER KINGTOWN ROAD is in the New Jersey construction-permit file. That file is a full record from 2021 on. Work from before then can be missing here and still be at the Franklin Twp construction office.
Flood zone for 23 UPPER KINGTOWN ROAD
The flood map could not be checked for 23 UPPER KINGTOWN ROAD, because the address did not place a point on the map. Assessment and tax figures on this page are from our own records.
The high and low ground elevation could not be read for this lot.
Water and sewer for 23 UPPER KINGTOWN ROAD
The water and sewer maps could not be checked for 23 UPPER KINGTOWN ROAD, because the address did not place a point on the map.
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 | $173,400 | — |
| 2025 | $173,400 | $5,358.06 |
| 2024 | $173,400 | $5,212.41 |
| 2023 | $173,400 | $4,928.02 |
Mailing changed in 2026 to 101 REYNARD DR, MILFORD; NJ, 088481854.
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 | $173,400 | 95.23% | $182,085 | — | — |
| 2024 | $173,400 | 90.59% | $191,412 | 0.0% | +5.1% |
| 2025 | $173,400 | 88.95% | $194,941 | 0.0% | +1.8% |
| 2026 | $173,400 | 77.50% | $223,742 | 0.0% | +14.8% |
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 | $173,400 | 2.761 | $4,788 | $4,928.02 | — |
| 2024 | $173,400 | 2.922 | $5,067 | $5,212.41 | +5.8% |
| 2025 | $173,400 | 3.005 | $5,211 | $5,358.06 | +2.8% |
| 2026 | $173,400 | — | — | — | — |
Where your money goes
Component $ = net × (component rate ÷ 100). Percents are share of school + county + municipal components for rate year 2025.
Of the estimated increase of $144, the school portion moved $52 up, the county portion $7 up, and the municipal portion $85 up. Those are pieces of the dollar change. They are not a change in each share of the rate.
| District school (1.369) | $2,374 |
|---|---|
| Regional / consolidated school (0.668) | $1,158 |
| County (0.345) | $598 |
| County library (0.035) | $61 |
| County open space (0.034) | $59 |
| Municipal purpose (0.549) | $952 |
| Municipal open space (0.005) | $9 |
Property details
| Class | 1 — Vacant land |
|---|---|
| Building class | 10 — not listed in the state appraisal manual |
| Building | — |
| Land description | 17.10 AC. |
| Dwellings | 1 |
| Commercial units | — |
| Year built | — |
| Acreage | 17.1 |
| Zoning | AR70 — town zoning code |
| Tax map page | 4 |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | F01 — Fire district 1 |
| MOD-IV current-year tax | — |
| Last sale | $250,000 · 9/5/2025 · sale assessment $173,400 |
| Deed book / page | 02646 / 00371 |
The class, building class, SR1A, and special-tax words are the state’s names for those codes. The zoning code is the town’s. A code that is not on the state list keeps the code and says so.
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). Building permits are read live from the NJ construction-permit file for this block and lot. The flood zone is read live from FEMA’s flood map at a point for this address. The high and low are read live from the state’s 10-foot ground scan. Water and sewer are read live from the state’s service-area maps at that same point. Those map readings are estimates, not a survey and not a hookup record. Estimates are not an official tax bill. Owner names are not shown. Water and sewer · Full disclaimer.