138 PROSPECT ST

South, Middlesex County · Block 29, Lot 15

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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)
+4.8%

Estimated tax up $357 ($7,447 → $7,804) using 2024→2025 rates (2.547 → 2.669) × assessed net.

Assessment net change: 0.0% ($292,400 → $292,400).

Assessment

Land$106,300
Improvements$186,100
Net (taxable assessed, 2026)$292,400
Town avg ratio used60.61% (Average ratio (Director’s / Chapter 123))
Implied equalized value$482,429
2025 tax (MOD-IV billed)$7,804.16
Est. 2025 tax @ general rate$7,804
Mailing address (2026)190 JOHNSON PL, SOUTH RIVER; NJ, 08882

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 $292,400
2025 $292,400 $7,804.16
2024 $292,400 $7,447.43
2023 $292,400 $7,225.20

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 $292,400 81.92% $356,934
2024 $292,400 75.50% $387,285 0.0% +8.5%
2025 $292,400 67.56% $432,800 0.0% +11.8%
2026 $292,400 60.61% $482,429 0.0% +11.5%

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 $292,400 2.471 $7,225 $7,225.20
2024 $292,400 2.547 $7,447 $7,447.43 +3.1%
2025 $292,400 2.669 $7,804 $7,804.16 +4.8%
2026 $292,400

Where your money goes

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

Schools
$3,845 49.3%
County
$1,506 19.3%
Municipal
$2,453 31.4%

Of the estimated change ($357): schools ≈ +34.4%, county ≈ +29.5%, municipal ≈ +36.1%.

District school (1.315)$3,845
County (0.470)$1,374
County open space (0.045)$132
Municipal purpose (0.789)$2,307
Municipal library (0.050)$146

Property details

Class2
Building class17
Building2A-2SF-3G
Land description60X200
Dwellings2
Commercial units
Year built1960
Acreage0.2755
Zoning
Tax map page
Additional lots
Census tract / block
Special tax codes
MOD-IV current-year tax
Last sale$1 · 11/12/2007 · sale assessment $77,800 · SR1A 25
Deed book / page05894 / 00406

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.