461 BRANCH AVENUE
Little, Monmouth County · Block 34, Lot 12
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 × 1.437 (rate year 2025). Year-over-year % is hidden until the 2026 general rate is available for this reval/reassess town.
Assessment net change: +7.1% ($685,100 → $733,900).
Assessment
| Land | $437,000 |
|---|---|
| Improvements | $296,900 |
| Net (taxable assessed, 2026) | $733,900 |
| Town avg ratio used | 100.00% (Revaluation year (~100% of market)) |
| Implied equalized value | $733,900 |
| 2025 tax (MOD-IV billed) | $9,844.89 |
| Est. 2025 tax @ general rate | $10,546 |
| Mailing address (2026) | 461 BRANCH AVENUE, LITTLE SILVER; NJ, 07739 |
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 101.42% (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 | $733,900 | — |
| 2025 | $685,100 | $9,844.89 |
| 2024 | $605,600 | $10,222.53 |
| 2023 | $550,300 | $9,905.40 |
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 | $550,300 | 97.39% | $565,048 | — | — |
| 2024 | $605,600 | 100.00% | $605,600 | +10.0% | +7.2% |
| 2025 | $685,100 | 92.96% | $736,984 | +13.1% | +21.7% |
| 2026 | $733,900 | 100.00% | $733,900 | +7.1% | -0.4% |
2024: Published average ratio exceeded 100%; New Jersey treats that as 100% for equalization.
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 101.42% (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 | $550,300 | 1.800 | $9,905 | $9,905.40 | — |
| 2024 | $605,600 | 1.688 | $10,223 | $10,222.53 | +3.2% |
| 2025 | $685,100 | 1.437 | $9,845 | $9,844.89 | -3.7% |
| 2026 | $733,900 | — | — | — | 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 (0.596) | $4,374 |
|---|---|
| Regional / consolidated school (0.303) | $2,224 |
| County (0.160) | $1,174 |
| County library (0.010) | $73 |
| County health (0.003) | $22 |
| County open space (0.024) | $176 |
| Municipal purpose (0.331) | $2,429 |
| Municipal open space (0.010) | $73 |
Property details
| Class | 2 |
|---|---|
| Building class | 18 |
| Building | 1.5S-AL-F-AG-1U |
| Land description | 70X110 |
| Dwellings | 1 |
| Commercial units | — |
| Year built | 1952 |
| Acreage | 0.1768 |
| Zoning | R-3 |
| Tax map page | 12 |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | $605,000 · 4/29/2022 · sale assessment $520,900 |
| Deed book / page | 09593 / 07395 |
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.