26 MUDCUT RD
Lafayette, Sussex County · Block 6, Lot 3.1, Qual Q0013
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 $27 ($493 → $520) using 2024→2025 rates (2.915 → 2.987) × assessed net.
Assessment net change: +3.0% ($16,900 → $17,400).
Assessment
| Land | $17,400 |
|---|---|
| Improvements | $0 |
| Net (taxable assessed, 2026) | $17,400 |
| Town avg ratio used | 62.30% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $27,929 |
| 2025 tax (MOD-IV billed) | $504.80 |
| Est. 2025 tax @ general rate | $520 |
| Mailing address (2026) | PO BOX 347, SPARTA; NJ, 07871 |
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 | $17,400 | — |
| 2025 | $16,900 | $504.80 |
| 2024 | $15,900 | $463.49 |
| 2023 | $15,900 | $453.79 |
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 | $15,900 | 82.94% | $19,170 | — | — |
| 2024 | $15,900 | 73.92% | $21,510 | 0.0% | +12.2% |
| 2025 | $16,900 | 67.68% | $24,970 | +6.3% | +16.1% |
| 2026 | $17,400 | 62.30% | $27,929 | +3.0% | +11.8% |
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 | $15,900 | 2.854 | $454 | $453.79 | — |
| 2024 | $15,900 | 2.915 | $463 | $463.49 | +2.1% |
| 2025 | $16,900 | 2.987 | $505 | $504.80 | +8.9% |
| 2026 | $17,400 | — | — | — | — |
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 ($27): schools ≈ +75.9%, county ≈ +13.7%, municipal ≈ +10.4%.
| District school (1.351) | $235 |
|---|---|
| Regional / consolidated school (0.666) | $116 |
| County (0.591) | $103 |
| County library (0.049) | $9 |
| County open space (0.003) | $1 |
| Municipal purpose (0.317) | $55 |
| Municipal open space (0.010) | $2 |
Property details
| Class | 3B |
|---|---|
| Building class | — |
| Building | — |
| Land description | 42.50 AC |
| Dwellings | — |
| Commercial units | — |
| Year built | — |
| Acreage | 42.5 |
| Zoning | R5.0 |
| Tax map page | 12 |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | $200,000 · 7/31/2001 · sale assessment $11,800 · SR1A 26 |
| Deed book / page | 02562 / 00346 |
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.