8 PONDEROSA TRL

Sparta, Sussex County · Block 16001, Lot 48

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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 $346 ($15,720 → $16,066) using 2024→2025 rates (3.589 → 3.668) × assessed net.

Assessment net change: 0.0% ($438,000 → $438,000).

Assessment

Land$163,800
Improvements$274,200
Net (taxable assessed, 2026)$438,000
Town avg ratio used59.82% (Average ratio (Director’s / Chapter 123))
Implied equalized value$732,197
2025 tax (MOD-IV billed)$15,815.84
Est. 2025 tax @ general rate$16,066
Mailing address (2026)8 PONDEROSA TRL, 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 $438,000
2025 $438,000 $15,815.84
2024 $438,000 $15,469.82
2023 $438,000 $15,268.68

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 $438,000 78.13% $560,604
2024 $438,000 70.81% $618,557 0.0% +10.3%
2025 $438,000 64.08% $683,521 0.0% +10.5%
2026 $438,000 59.82% $732,197 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 $438,000 3.486 $15,269 $15,268.68
2024 $438,000 3.589 $15,720 $15,469.82 +3.0%
2025 $438,000 3.668 $16,066 $15,815.84 +2.2%
2026 $438,000

Where your money goes

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

Schools
$10,346 64.4%
County
$2,738 17.0%
Municipal
$2,983 18.6%

Of the estimated change ($346): schools ≈ +54.4%, county ≈ +10.1%, municipal ≈ +35.4%.

District school (2.362)$10,346
County (0.622)$2,724
County open space (0.003)$13
Municipal purpose (0.618)$2,707
Municipal open space (0.011)$48
Municipal library (0.052)$228

Property details

Class2
Building class17
BuildingSYCAMORE
Land description.966 AC
Dwellings1
Commercial units
Year built2002
Acreage0.966
ZoningRC-2
Tax map page1602
Additional lots
Census tract / block
Special tax codes
MOD-IV current-year tax
Last sale$526,000 · 11/23/2020 · sale assessment $438,000
Deed book / page03585 / 00159

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.