1210 ROUTE 23

Butler Boro, Morris County · Block 80, Lot 124

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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)
$382,370

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: +7.2% ($14,200,000 → $15,227,800).

Assessment

Land$1,862,000
Improvements$13,365,800
Net (taxable assessed, 2026)$15,227,800
Town avg ratio used100.00% (Revaluation year (~100% of market))
Implied equalized value$15,227,800
2025 tax (MOD-IV billed)$356,562.00
Est. 2025 tax @ general rate$382,370
Mailing address (2026)30 S MERIDIAN ST STE 1100, INDIANAPOLIS; IN, 46204

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.

The stored sale is not used for a change-since-sale figure. SR1A 7 — Substantially improved after the assessment and before the sale marks it non-usable, or the price is a nominal amount.

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 1210 ROUTE 23

The New Jersey construction-permit file lists 8 permits for 1210 ROUTE 23 in Butler Boro. 1 is still open in the state file. Permit 04-271+F, a new building, was issued 13 Jul 2005 and closed 20 Apr 2010 with a Certificate of Approval. The reported cost is $63,000.

Permit Type Use Issued Closed Reported cost
04-271+A New International Residential Code 2 Dec 2004 20 Apr 2010, Certificate of Approval $11,700
04-271+B New International Residential Code 24 May 2005 20 Apr 2010, Certificate of Approval $350,000
04-271+C New International Residential Code 7 Jun 2005 20 Apr 2010, Certificate of Approval $350,000
04-271+D New International Residential Code 21 Jun 2005 20 Apr 2010, Certificate of Approval $120,000
04-271+E New International Residential Code 27 Jun 2005 20 Apr 2010, Certificate of Approval $120,000
04-271+F New International Residential Code 13 Jul 2005 20 Apr 2010, Certificate of Approval $63,000
21-239 Alteration One and two family units, 5 lodgers or less each 9 Aug 2021 Open in the state file $758,000
22-249 Alteration Business Uses 22 Aug 2022 1 Sep 2022, Certificate of Approval $96,500

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 1210 ROUTE 23

FEMA’s flood map places the mapped point for 1210 ROUTE 23 in zone X.

The state’s 10-foot ground scan puts the lowest cell on this lot at 438.5 feet and the highest at 574.1 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 1210 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 $15,227,800 —
2025 $14,200,000 $356,562.00
2024 $14,200,000 $354,574.00
2023 $16,200,000 $429,948.00

Mailing changed in 2025 to 30 S MERIDIAN ST STE 1100, INDIANAPOLIS; IN, 46204.

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 $16,200,000 91.36% $17,732,049 — —
2024 $14,200,000 96.30% $14,745,587 -12.3% -16.8%
2025 $14,200,000 88.32% $16,077,899 0.0% +9.0%
2026 $15,227,800 100.00% $15,227,800 +7.2% -5.3%

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 $16,200,000 2.654 $429,948 $429,948.00 —
2024 $14,200,000 2.497 $354,574 $354,574.00 -17.5%
2025 $14,200,000 2.511 $356,562 $356,562.00 +0.6%
2026 $15,227,800 — — — pending rate

Where your money goes

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

Schools
$236,945 62.0%
County
$38,526 10.1%
Municipal
$106,899 28.0%
District school (1.556)$236,945
County (0.246)$37,460
County open space (0.007)$1,066
Municipal purpose (0.668)$101,722
Municipal library (0.034)$5,177

Property details

Class4A — Commercial
Building class—
BuildingLOWES
Land description13.72 ACRES
Dwellings1
Commercial units—
Year built—
Acreage13.72
ZoningRO — town zoning code
Tax map page15
Additional lots—
Census tract / block—
Special tax codes—
MOD-IV current-year tax—
Last sale$23,333,000 · 8/31/2005 · sale assessment $13,455,000 · SR1A 7 — Substantially improved after the assessment and before the sale
Deed book / page06427 / 00140

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.