2 TREE TOP RD
Middlesex, Middlesex County · Block 209, Lot 109
2026 revaluation/reassessment town — 2026 general tax rate not in our warehouse yet. Showing 2025 rate against 2026 assessments; YoY % is withheld until the matching rate posts.
Estimated annual tax: current net × 2.120 (rate year 2025). Year-over-year % is hidden until the 2026 general rate is available for this reval/reassess town.
Assessment net change: +2.1% ($409,100 → $417,800).
Assessment
| Land | $95,400 |
|---|---|
| Improvements | $322,400 |
| Net (taxable assessed, 2026) | $417,800 |
| Town avg ratio used | 100.00% (Revaluation year (~100% of market)) |
| Implied equalized value | $417,800 |
| 2025 tax (MOD-IV billed) | $8,672.92 |
| Est. 2025 tax @ general rate | $8,857 |
| Mailing address (2026) | 200 CENTRAL AVE, MOUNTAINSIDE; NJ, 07092 |
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.
This town revalued/reassessed for tax year 2026. New assessments are set near true market value, so we treat the ratio as ~100% for this year. Published Chapter 123 average ratio for appeals/statistics is still 97.52% (often still reflecting the prior assessment base).
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 | $417,800 | — |
| 2025 | $409,100 | $8,672.92 |
| 2024 | $365,000 | $8,446.10 |
| 2023 | $365,000 | $8,040.95 |
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 | $365,000 | 23.62% | $1,545,301 | — | — |
| 2024 | $365,000 | 99.39% | $367,240 | 0.0% | -76.2% |
| 2025 | $409,100 | 94.17% | $434,427 | +12.1% | +18.3% |
| 2026 | $417,800 | 100.00% | $417,800 | +2.1% | -3.8% |
2026: This town revalued/reassessed for tax year 2026. New assessments are set near true market value, so we treat the ratio as ~100% for this year. Published Chapter 123 average ratio for appeals/statistics is still 97.52% (often still reflecting the prior assessment base).
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 | $365,000 | 2.203 | $8,041 | $8,040.95 | — |
| 2024 | $365,000 | 2.314 | $8,446 | $8,446.10 | +5.0% |
| 2025 | $409,100 | 2.120 | $8,673 | $8,672.92 | +2.7% |
| 2026 | $417,800 | — | — | — | pending rate |
Where your money goes
Component $ = net × (component rate ÷ 100). Percents are share of school + county + municipal components for rate year 2025.
| District school (1.138) | $4,755 |
|---|---|
| County (0.310) | $1,295 |
| County open space (0.029) | $121 |
| Municipal purpose (0.611) | $2,553 |
| Municipal library (0.032) | $134 |
Property details
| Class | 2 |
|---|---|
| Building class | 37 |
| Building | TOWNHOUSE |
| Land description | 25X110 |
| Dwellings | 1 |
| Commercial units | 0 |
| Year built | 1986 |
| Acreage | 0.0631 |
| Zoning | AR-2 |
| Tax map page | — |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | — |
| Deed book / page | 00000 / 00000 |
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.