1414 ROUTE 23

Butler Boro, Morris County · Block 51, Lot 9

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Assessment year 2026 · Rate year 2025 · Prior rate 2024

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 tax story (homeowner view)
$210,600

Estimated annual tax: current net × 2.511 (rate year 2025). Year-over-year % is hidden until the 2026 general rate is available for this reval/reassess town.

Assessment net change: +340.7% ($1,903,300 → $8,387,100).

Assessment

Land$2,019,200
Improvements$6,367,900
Net (taxable assessed, 2026)$8,387,100
Town avg ratio used100.00% (Revaluation year (~100% of market))
Implied equalized value$8,387,100
2025 tax (MOD-IV billed)$208,413.00
Est. 2025 tax @ general rate$210,600
Mailing address (2026)1414 ROUTE 23, BUTLER; NJ, 07405

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 2023 sale of $1,840,000: implied equalized value $8,387,100 is $6,547,100 above that sale. This is not an appraisal. This is a reassessment year, so the ratio is treated as about 100% and the gap is today’s assessment minus the sale price.

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 87.00% (often still reflecting the prior assessment base).

Building permits for 1414 ROUTE 23

The New Jersey construction-permit file lists 13 permits for 1414 ROUTE 23 in Butler Boro. 2 are still open in the state file. Permit 23-253, a new building, was issued 27 Sep 2023 and is open in the state file. The reported cost is $6,593,164. The reported size is 89,631 square feet.

Permit Type Use Issued Closed Reported cost
23-221 Demolition Accessory buildings and miscellaneous structures 22 Aug 2023 18 Jan 2024, Certificate of Approval $65,000
23-253+A New Business Uses 27 Sep 2023 Open in the state file $38,855
23-253+A Alteration Storage building, moderate hazard 27 Sep 2023 13 Feb 2025, Certificate of Approval $38,855
23-253 New Storage building, moderate hazard 27 Sep 2023 13 Feb 2025, Temporary Certificate of Occupancy $6,250,164
23-253 New Business Uses 27 Sep 2023 Open in the state file $6,593,164
23-253+B Alteration Storage building, moderate hazard 1 May 2024 13 Feb 2025, Certificate of Approval $4,000
24-210 Alteration Storage building, moderate hazard 5 Sep 2024 12 Feb 2025, Certificate of Approval $6,841
23-253+C Alteration Storage building, moderate hazard 4 Dec 2024 13 Feb 2025, Certificate of Approval $47,500
23-253+D Alteration Storage building, moderate hazard 6 Jan 2025 12 Feb 2025, Certificate of Approval $28,000
23-253+F Alteration Storage building, moderate hazard 17 Jan 2025 12 Feb 2025, Certificate of Approval $3,500
23-253+E Alteration Storage building, moderate hazard 17 Jan 2025 13 Feb 2025, Certificate of Approval $43,000
23-253+G Alteration Storage building, moderate hazard 17 Jan 2025 13 Feb 2025, Certificate of Approval $10,300
23-253+H Alteration Storage building, moderate hazard 3 Mar 2025 26 Mar 2025, Certificate of Approval $5,500

The file does not name the work. This file is a full record from 2021 on. Older permits are mostly missing. A repair from before then can be absent here and still be at the Butler Boro construction office.

Flood zone for 1414 ROUTE 23

FEMA’s flood map returned no flood zone at the mapped point for 1414 ROUTE 23.

The state’s 10-foot ground scan puts the lowest cell on this lot at 521.8 feet and the highest at 571.1 feet (NAVD88).

These figures are estimates. The zone and any flood elevation come from FEMA’s flood map at a point for this address, and that point can fall in the street. The high and low come from the state’s 10-foot ground scan of the lot outline. A cell can catch a ditch, the street, or the edge of the lot. They are not a survey and not an insurance rating. A licensed surveyor measures the ground and the building. The town floodplain administrator, or a licensed engineer, confirms what the zone means for this lot. No zone at this point, or zone X, does not mean the lot will not flood.

Water and sewer for 1414 ROUTE 23

This lot is within the Two Bridges SA sewer system. Please verify with the provider.

This lot is within the Butler WD water system. Please verify with the provider.

These lines come from the state’s sewer service areas and public community water areas, read at a point for this address. That point can fall in the street. Being inside a named area means the lot is inside that mapped system, not that a pipe or a meter is on the house. Being outside means the lot is outside the mapped service area, which is usually a septic system or a private well. It is not a hookup record. Please verify with the provider. How we read water and sewer.

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 $8,387,100 —
2025 $1,903,300 $208,413.00
2024 $1,964,300 $49,048.57
2023 $1,897,500 $50,359.65

Mailing changed in 2024 to 1414 ROUTE 23, BUTLER; NJ, 07405.

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 $1,897,500 91.36% $2,076,948 — —
2024 $1,964,300 96.30% $2,039,772 +3.5% -1.8%
2025 $1,903,300 88.32% $2,155,005 -3.1% +5.6%
2026 $8,387,100 100.00% $8,387,100 +340.7% +289.2%

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 87.00% (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 $1,897,500 2.654 $50,360 $50,359.65 —
2024 $1,964,300 2.497 $49,049 $49,048.57 -2.6%
2025 $1,903,300 2.511 $47,792 $208,413.00 -2.6%
2026 $8,387,100 — — — pending rate

Where your money goes

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

Schools
$130,503 62.0%
County
$21,219 10.1%
Municipal
$58,877 28.0%
District school (1.556)$130,503
County (0.246)$20,632
County open space (0.007)$587
Municipal purpose (0.668)$56,026
Municipal library (0.034)$2,852

Property details

Class4A — Commercial
Building class—
BuildingNEW SELF STOR
Land description4.812 AC
Dwellings—
Commercial units—
Year built2025
Acreage4.812
ZoningHC-2 — town zoning code
Tax map page9
Additional lots—
Census tract / block—
Special tax codes—
MOD-IV current-year tax—
Last sale$1,840,000 · 6/5/2023 · sale assessment $1,897,500
Deed book / page24611 / 01405

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.

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Sources: 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.