61 PAYNE RD
Andover, Sussex County · Block 102, Lot 5.6
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 $319 ($9,142 → $9,461) using 2024→2025 rates (4.213 → 4.360) × assessed net.
Assessment net change: 0.0% ($217,000 → $217,000).
Assessment
| Land | $101,300 |
|---|---|
| Improvements | $115,700 |
| Net (taxable assessed, 2026) | $217,000 |
| Town avg ratio used | 55.68% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $389,727 |
| 2025 tax (MOD-IV billed) | $9,461.20 |
| Est. 2025 tax @ general rate | $9,461 |
| Mailing address (2026) | 61 PAYNE RD, NEWTON; NJ, 07860 |
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 | $217,000 | — |
| 2025 | $217,000 | $9,461.20 |
| 2024 | $217,000 | $9,142.21 |
| 2023 | $217,000 | $8,812.37 |
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 | $217,000 | 74.99% | $289,372 | — | — |
| 2024 | $217,000 | 69.85% | $310,666 | 0.0% | +7.4% |
| 2025 | $217,000 | 61.50% | $352,846 | 0.0% | +13.6% |
| 2026 | $217,000 | 55.68% | $389,727 | 0.0% | +10.5% |
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 | $217,000 | 4.061 | $8,812 | $8,812.37 | — |
| 2024 | $217,000 | 4.213 | $9,142 | $9,142.21 | +3.7% |
| 2025 | $217,000 | 4.360 | $9,461 | $9,461.20 | +3.5% |
| 2026 | $217,000 | — | — | — | — |
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 ($319): schools ≈ +50.3%, county ≈ +19.0%, municipal ≈ +30.6%.
| Regional / consolidated school (2.474) | $5,369 |
|---|---|
| County (0.649) | $1,408 |
| County library (0.053) | $115 |
| County open space (0.003) | $7 |
| Municipal purpose (1.172) | $2,543 |
| Municipal open space (0.009) | $20 |
Property details
| Class | 2 |
|---|---|
| Building class | 17 |
| Building | 2SFO 2AG |
| Land description | 1.251 AC |
| Dwellings | 1 |
| Commercial units | — |
| Year built | 1978 |
| Acreage | 1.251 |
| Zoning | R1 |
| Tax map page | 44 |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | $315,000 · 3/14/2008 · sale assessment $231,300 |
| Deed book / page | 03198 / 00410 |
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.