160 E 1ST AVE

Roselle Boro, Union County · Block 3002, Lot 10

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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)
+5.2%

Estimated tax up $1,281 ($24,642 → $25,923) using 2024→2025 rates (8.695 → 9.147) × assessed net.

Assessment net change: 0.0% ($283,400 → $283,400).

Assessment

Land$61,000
Improvements$222,400
Net (taxable assessed, 2026)$283,400
Town avg ratio used28.06% (Average ratio (Director’s / Chapter 123))
Implied equalized value$1,009,979
2025 tax (MOD-IV billed)$25,922.60
Est. 2025 tax @ general rate$25,923
Mailing address (2026)107 WALNUT ST, ROSELLE; N.J., 07203

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.

The stored sale is not used for a change-since-sale figure. SR1A 31 — First sale after a lender foreclosure marks it non-usable, or the price is a nominal amount.

This class 2 — residential (four families or less) — net assessment sits above the town class-2 average of $122,771.

Building permits for 160 E 1ST AVE

No construction permit for 160 E 1ST AVE is in the New Jersey construction-permit file. That file is a full record from 2021 on. Work from before then can be missing here and still be at the Roselle Boro construction office.

Flood zone for 160 E 1ST AVE

FEMA’s flood map places the mapped point for 160 E 1ST AVE in zone X.

The state’s 10-foot ground scan puts the lowest cell on this lot at 73.7 feet and the highest at 76.1 feet (NAVD88).

These figures are estimates. The zone and any flood elevation come from FEMA’s flood map at a point for this address, and that point can fall in the street. The high and low come from the state’s 10-foot ground scan of the lot outline. A cell can catch a ditch, the street, or the edge of the lot. They are not a survey and not an insurance rating. A licensed surveyor measures the ground and the building. The town floodplain administrator, or a licensed engineer, confirms what the zone means for this lot. No zone at this point, or zone X, does not mean the lot will not flood.

Water and sewer for 160 E 1ST AVE

This lot is within the Linden Roselle SA sewer system. Please verify with the provider.

This lot is within the NJ American Water - Raritan water system. Please verify with the provider.

These lines come from the state’s sewer service areas and public community water areas, read at a point for this address. That point can fall in the street. Being inside a named area means the lot is inside that mapped system, not that a pipe or a meter is on the house. Being outside means the lot is outside the mapped service area, which is usually a septic system or a private well. It is not a hookup record. Please verify with the provider. How we read water and sewer.

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 $283,400 —
2025 $283,400 $25,922.60
2024 $283,400 $24,641.63
2023 $283,400 $24,023.82

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 $283,400 41.62% $680,923 — —
2024 $283,400 35.04% $808,790 0.0% +18.8%
2025 $283,400 30.86% $918,341 0.0% +13.5%
2026 $283,400 28.06% $1,009,979 0.0% +10.0%

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 $283,400 8.477 $24,024 $24,023.82 —
2024 $283,400 8.695 $24,642 $24,641.63 +2.6%
2025 $283,400 9.147 $25,923 $25,922.60 +5.2%
2026 $283,400 — — — —

Where your money goes

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

Schools
$9,344 36.0%
County
$3,333 12.9%
Municipal
$13,246 51.1%

Of the estimated increase of $1,281, the school portion moved $485 up, the county portion $235 up, and the municipal portion $561 up. Those are pieces of the dollar change. They are not a change in each share of the rate.

District school (3.297)$9,344
County (1.128)$3,197
County open space (0.048)$136
Municipal purpose (4.565)$12,937
Municipal library (0.109)$309

Property details

Class2 — Residential (four families or less)
Building class—
Building2S-F-O 2FH
Land description75X100
Dwellings2
Commercial units—
Year built1890
Acreage0.1722
Zoning—
Tax map page—
Additional lotsDEED 286073.
Census tract / block—
Special tax codes—
MOD-IV current-year tax—
Last sale$115,000 · 4/25/2017 · sale assessment $169,100 · SR1A 31 — First sale after a lender foreclosure
Deed book / page06186 / 00164

The class, building class, SR1A, and special-tax words are the state’s names for those codes. The zoning code is the town’s. A code that is not on the state list keeps the code and says so.

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). Building permits are read live from the NJ construction-permit file for this block and lot. The flood zone is read live from FEMA’s flood map at a point for this address. The high and low are read live from the state’s 10-foot ground scan. Water and sewer are read live from the state’s service-area maps at that same point. Those map readings are estimates, not a survey and not a hookup record. Estimates are not an official tax bill. Owner names are not shown. Water and sewer · Full disclaimer.