21 LEWISBURG RD

Lafayette, Sussex County · Block 30, Lot 5

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Assessment year 2026 · Rate year 2025 · Prior rate 2024

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 story (homeowner view)
+2.5%

Estimated tax up $15 ($618 → $633) using 2024→2025 rates (2.915 → 2.987) × assessed net.

Assessment net change: 0.0% ($21,200 → $21,200).

Assessment

Land$21,200
Improvements$0
Net (taxable assessed, 2026)$21,200
Town avg ratio used62.30% (Average ratio (Director’s / Chapter 123))
Implied equalized value$34,029
2025 tax (MOD-IV billed)
Est. 2025 tax @ general rate$633
Mailing address (2026)33 MORRIS FARM RD, LAFAYETTE; NJ, 07848

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 $21,200
2025 $21,200
2024 $21,200
2023 $21,200

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 $21,200 82.94% $25,561
2024 $21,200 73.92% $28,680 0.0% +12.2%
2025 $21,200 67.68% $31,324 0.0% +9.2%
2026 $21,200 62.30% $34,029 0.0% +8.6%

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 $21,200 2.854 $605
2024 $21,200 2.915 $618 +2.1%
2025 $21,200 2.987 $633 +2.5%
2026 $21,200

Where your money goes

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

Schools
$428 67.5%
County
$136 21.5%
Municipal
$69 10.9%

Of the estimated change ($15): schools ≈ +86.1%, county ≈ +4.2%, municipal ≈ +9.7%.

District school (1.351)$286
Regional / consolidated school (0.666)$141
County (0.591)$125
County library (0.049)$10
County open space (0.003)$1
Municipal purpose (0.317)$67
Municipal open space (0.010)$2

Property details

Class15C
Building class
Building
Land description1.06 ACS
Dwellings
Commercial units
Year built
Acreage1.06
ZoningR-2
Tax map page32
Additional lots
Census tract / block
Special tax codes
MOD-IV current-year tax
Last sale$1 · 5/12/2020 · sale assessment $21,200 · SR1A 14
Deed book / page03557 / 00563

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). Estimates are not an official tax bill. Owner names are not shown. Full disclaimer.