12 SMOKE RISE RD
Kinnelon, Morris County · Block 11207, Lot 105
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 up $1,077 ($35,442 → $36,518) using 2024→2025 rates (2.897 → 2.985) × assessed net.
Assessment net change: 0.0% ($1,223,400 → $1,223,400).
Assessment
| Land | $269,100 |
|---|---|
| Improvements | $954,300 |
| Net (taxable assessed, 2026) | $1,223,400 |
| Town avg ratio used | 74.42% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $1,643,913 |
| 2025 tax (MOD-IV billed) | $36,518.49 |
| Est. 2025 tax @ general rate | $36,518 |
| Mailing address (2026) | 12 SMOKE RISE RD, KINNELON; 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.
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 | $1,223,400 | — |
| 2025 | $1,223,400 | $36,518.49 |
| 2024 | $1,223,400 | $35,441.90 |
| 2023 | $1,223,400 | $34,707.86 |
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 | $1,223,400 | 93.58% | $1,307,331 | — | — |
| 2024 | $1,223,400 | 85.70% | $1,427,538 | 0.0% | +9.2% |
| 2025 | $1,223,400 | 81.06% | $1,509,252 | 0.0% | +5.7% |
| 2026 | $1,223,400 | 74.42% | $1,643,913 | 0.0% | +8.9% |
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 | $1,223,400 | 2.837 | $34,708 | $34,707.86 | — |
| 2024 | $1,223,400 | 2.897 | $35,442 | $35,441.90 | +2.1% |
| 2025 | $1,223,400 | 2.985 | $36,518 | $36,518.49 | +3.0% |
| 2026 | $1,223,400 | — | — | — | — |
Where your money goes
Component $ = net × (component rate ÷ 100). Percents are share of school + county + municipal components for rate year 2025.
Of the estimated change ($1,077): schools ≈ +78.4%, county ≈ +8.0%, municipal ≈ +13.6%.
| District school (2.058) | $25,178 |
|---|---|
| County (0.287) | $3,511 |
| County open space (0.008) | $98 |
| Municipal purpose (0.586) | $7,169 |
| Municipal open space (0.005) | $61 |
| Municipal library (0.041) | $502 |
Property details
| Class | 2 |
|---|---|
| Building class | 20 |
| Building | 2SF G3 P |
| Land description | 3.271 AC |
| Dwellings | 1 |
| Commercial units | — |
| Year built | 1978 |
| Acreage | 3.271 |
| Zoning | R |
| Tax map page | 12 |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | $999,999 · 10/21/2021 · sale assessment $1,223,400 · SR1A 26 |
| Deed book / page | 24304 / 01695 |
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.