44 SHETLAND DR
Clark, Union County · Block 44, Lot 5
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 $452 ($18,184 → $18,635) using 2024→2025 rates (2.214 → 2.269) × assessed net.
Assessment net change: 0.0% ($821,300 → $821,300).
Assessment
| Land | $305,100 |
|---|---|
| Improvements | $516,200 |
| Net (taxable assessed, 2026) | $821,300 |
| Town avg ratio used | 80.01% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $1,026,497 |
| 2025 tax (MOD-IV billed) | $18,635.30 |
| Est. 2025 tax @ general rate | $18,635 |
| Mailing address (2026) | 44 SHETLAND DR, CLARK; NJ, 07066 |
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 | $821,300 | — |
| 2025 | $821,300 | $18,635.30 |
| 2024 | $821,300 | $18,183.58 |
| 2023 | $821,300 | $17,912.55 |
Mailing changed in 2026 to 44 SHETLAND DR, CLARK; NJ, 07066.
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 | $821,300 | 96.49% | $851,176 | — | — |
| 2024 | $821,300 | 89.76% | $914,996 | 0.0% | +7.5% |
| 2025 | $821,300 | 84.31% | $974,143 | 0.0% | +6.5% |
| 2026 | $821,300 | 80.01% | $1,026,497 | 0.0% | +5.4% |
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 | $821,300 | 2.181 | $17,913 | $17,912.55 | — |
| 2024 | $821,300 | 2.214 | $18,184 | $18,183.58 | +1.5% |
| 2025 | $821,300 | 2.269 | $18,635 | $18,635.30 | +2.5% |
| 2026 | $821,300 | — | — | — | — |
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 ($452): schools ≈ +76.4%, county ≈ +0.0%, municipal ≈ +23.6%.
| District school (1.167) | $9,585 |
|---|---|
| County (0.411) | $3,376 |
| County open space (0.017) | $140 |
| Municipal purpose (0.634) | $5,207 |
| Municipal library (0.040) | $329 |
Property details
| Class | 2 |
|---|---|
| Building class | 17 |
| Building | — |
| Land description | 90X122 |
| Dwellings | 1 |
| Commercial units | — |
| Year built | 1953 |
| Acreage | 0.2521 |
| Zoning | R-75 |
| Tax map page | 21 |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | $1,050,000 · 10/13/2025 · sale assessment $821,300 |
| Deed book / page | 06600 / 02606 |
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.