REAR OF LOT 14

Sparta, Sussex County · Block 14001, Lot 3, Qual QFARM

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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)
+2.2%

Estimated tax up $6 ($262 → $268) using 2024→2025 rates (3.589 → 3.668) × assessed net.

Assessment net change: 0.0% ($7,300 → $7,300).

Assessment

Land$7,300
Improvements$0
Net (taxable assessed, 2026)$7,300
Town avg ratio used59.82% (Average ratio (Director’s / Chapter 123))
Implied equalized value$12,203
2025 tax (MOD-IV billed)$267.76
Est. 2025 tax @ general rate$268
Mailing address (2026)30 OLD BEAVER RUN 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 $7,300
2025 $7,300 $267.76
2024 $7,100 $254.82
2023 $6,900 $240.53

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 $6,900 78.13% $8,831
2024 $7,100 70.81% $10,027 +2.9% +13.5%
2025 $7,300 64.08% $11,392 +2.8% +13.6%
2026 $7,300 59.82% $12,203 0.0% +7.1%

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 $6,900 3.486 $241 $240.53
2024 $7,100 3.589 $255 $254.82 +5.9%
2025 $7,300 3.668 $268 $267.76 +5.1%
2026 $7,300

Where your money goes

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

Schools
$172 64.4%
County
$46 17.0%
Municipal
$50 18.6%

Of the estimated change ($6): schools ≈ +54.4%, county ≈ +10.1%, municipal ≈ +35.4%.

District school (2.362)$172
County (0.622)$45
County open space (0.003)$0
Municipal purpose (0.618)$45
Municipal open space (0.011)$1
Municipal library (0.052)$4

Property details

Class3B
Building class
Building
Land description24.16 ACS
Dwellings
Commercial units
Year built
Acreage24.16
ZoningRC-2
Tax map page14
Additional lots
Census tract / block
Special tax codes
MOD-IV current-year tax
Last sale
Deed book / page01692 / 00132

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.