114 WARREN RD
Sparta, Sussex County · Block 3008, Lot 1
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 $130 ($5,907 → $6,038) using 2024→2025 rates (3.589 → 3.668) × assessed net.
Assessment net change: 0.0% ($164,600 → $164,600).
Assessment
| Land | $164,600 |
|---|---|
| Improvements | $0 |
| Net (taxable assessed, 2026) | $164,600 |
| Town avg ratio used | 59.82% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $275,159 |
| 2025 tax (MOD-IV billed) | $6,037.53 |
| Est. 2025 tax @ general rate | $6,038 |
| Mailing address (2026) | 495 HENRY ST #107 7, BROOKLYN; NY, 11231 |
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 | $164,600 | — |
| 2025 | $164,600 | $6,037.53 |
| 2024 | $164,600 | $5,907.49 |
| 2023 | $164,600 | $5,737.96 |
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 | $164,600 | 78.13% | $210,675 | — | — |
| 2024 | $164,600 | 70.81% | $232,453 | 0.0% | +10.3% |
| 2025 | $164,600 | 64.08% | $256,866 | 0.0% | +10.5% |
| 2026 | $164,600 | 59.82% | $275,159 | 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 | $164,600 | 3.486 | $5,738 | $5,737.96 | — |
| 2024 | $164,600 | 3.589 | $5,907 | $5,907.49 | +3.0% |
| 2025 | $164,600 | 3.668 | $6,038 | $6,037.53 | +2.2% |
| 2026 | $164,600 | — | — | — | — |
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 ($130): schools ≈ +54.4%, county ≈ +10.1%, municipal ≈ +35.4%.
| District school (2.362) | $3,888 |
|---|---|
| County (0.622) | $1,024 |
| County open space (0.003) | $5 |
| Municipal purpose (0.618) | $1,017 |
| Municipal open space (0.011) | $18 |
| Municipal library (0.052) | $86 |
Property details
| Class | 1 |
|---|---|
| Building class | — |
| Building | — |
| Land description | 100X197 |
| Dwellings | — |
| Commercial units | — |
| Year built | — |
| Acreage | 0.4522 |
| Zoning | R-1 |
| Tax map page | 310 |
| Additional lots | L9 |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | $15,000 · 11/2/2020 · sale assessment $164,600 · SR1A 14 |
| Deed book / page | 03575 / 00111 |
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.