1301 CHURCHILL CIR
Branchburg, Somerset County · Block 5.12, Lot 13.1, Qual CONDO
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 × 1.709 (rate year 2025). Year-over-year % is hidden until the 2026 general rate is available for this reval/reassess town.
Assessment net change: 0.0% ($695,500 → $695,500).
Assessment
| Land | $100,000 |
|---|---|
| Improvements | $595,500 |
| Net (taxable assessed, 2026) | $695,500 |
| Town avg ratio used | 100.00% (Revaluation year (~100% of market)) |
| Implied equalized value | $695,500 |
| 2025 tax (MOD-IV billed) | $11,886.10 |
| Est. 2025 tax @ general rate | $11,886 |
| Mailing address (2026) | 1301 CHURCHILL CIR, BRANCHBURG; NJ, 08876 |
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 90.80% (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 | $695,500 | — |
| 2025 | $695,500 | $11,886.10 |
| 2024 | $671,800 | $12,119.27 |
| 2023 | $661,400 | $12,374.79 |
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 | $661,400 | 88.01% | $751,506 | — | — |
| 2024 | $671,800 | 100.00% | $671,800 | +1.6% | -10.6% |
| 2025 | $695,500 | 94.22% | $738,166 | +3.5% | +9.9% |
| 2026 | $695,500 | 100.00% | $695,500 | 0.0% | -5.8% |
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 90.80% (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 | $661,400 | 1.871 | $12,375 | $12,374.79 | — |
| 2024 | $671,800 | 1.804 | $12,119 | $12,119.27 | -2.1% |
| 2025 | $695,500 | 1.709 | $11,886 | $11,886.10 | -1.9% |
| 2026 | $695,500 | — | — | — | 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 (1.010) | $7,025 |
|---|---|
| County (0.277) | $1,927 |
| County library (0.037) | $257 |
| County open space (0.030) | $209 |
| Municipal purpose (0.305) | $2,121 |
| Municipal open space (0.050) | $348 |
Property details
| Class | 2 |
|---|---|
| Building class | 30 |
| Building | ARCADIA |
| Land description | — |
| Dwellings | 1 |
| Commercial units | 0 |
| Year built | 2022 |
| Acreage | — |
| Zoning | O |
| Tax map page | 1.03 |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | $685,000 · 8/30/2022 · sale assessment $120,000 · SR1A 07 |
| Deed book / page | 07469 / 02499 |
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.