40 WOODPORT RD

Sparta, Sussex County · Block 5021, Lot 4

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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 $592 ($26,914 → $27,506) using 2024→2025 rates (3.589 → 3.668) × assessed net.

Assessment net change: 0.0% ($749,900 → $749,900).

Assessment

Land$274,500
Improvements$475,400
Net (taxable assessed, 2026)$749,900
Town avg ratio used59.82% (Average ratio (Director’s / Chapter 123))
Implied equalized value$1,253,594
2025 tax (MOD-IV billed)$27,506.33
Est. 2025 tax @ general rate$27,506
Mailing address (2026)PO BOX 850, AURORA; OH, 44202

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 $749,900
2025 $749,900 $27,506.33
2024 $749,900 $26,913.91
2023 $749,900 $26,141.51

Mailing changed in 2024 to PO BOX 850, AURORA; OH, 44202.

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 $749,900 78.13% $959,811
2024 $749,900 70.81% $1,059,031 0.0% +10.3%
2025 $749,900 64.08% $1,170,256 0.0% +10.5%
2026 $749,900 59.82% $1,253,594 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 $749,900 3.486 $26,142 $26,141.51
2024 $749,900 3.589 $26,914 $26,913.91 +3.0%
2025 $749,900 3.668 $27,506 $27,506.33 +2.2%
2026 $749,900

Where your money goes

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

Schools
$17,713 64.4%
County
$4,687 17.0%
Municipal
$5,107 18.6%

Of the estimated change ($592): schools ≈ +54.4%, county ≈ +10.1%, municipal ≈ +35.4%.

District school (2.362)$17,713
County (0.622)$4,664
County open space (0.003)$22
Municipal purpose (0.618)$4,634
Municipal open space (0.011)$82
Municipal library (0.052)$390

Property details

Class4A
Building class
Building3;948 SF
Land description300X133
Dwellings
Commercial units
Year built1959
Acreage0.916
ZoningTCCO
Tax map page508
Additional lots4
Census tract / block
Special tax codes
MOD-IV current-year tax
Last sale
Deed book / page

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.