19 BLACK WALNUT MTN RD
Vernon Twp, Sussex County · Block 359, Lot 10
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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 down $421 ($10,709 → $10,288) using 2024→2025 rates (2.441 → 2.345) × assessed net.
Assessment net change: 0.0% ($438,700 → $438,700).
Assessment
| Land | $229,000 |
|---|---|
| Improvements | $209,700 |
| Net (taxable assessed, 2026) | $438,700 |
| Town avg ratio used | 91.94% (Average ratio (Director’s / Chapter 123)) |
| Implied equalized value | $477,159 |
| 2025 tax (MOD-IV billed) | $10,287.52 |
| Est. 2025 tax @ general rate | $10,288 |
| Mailing address (2026) | 19 BLACK WALNUT MTN RD, VERNON; NJ, 07461 |
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.
Change since the 2025 sale of $540,000: implied equalized value $477,159 is $62,841 below that sale. This is not an appraisal.
This class 2 — residential (four families or less) — net assessment sits above the town class-2 average of $320,750.
Building permits for 19 BLACK WALNUT MTN RD
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Flood zone for 19 BLACK WALNUT MTN RD
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Water and sewer for 19 BLACK WALNUT MTN RD
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What the state maps say about 19 BLACK WALNUT MTN RD
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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 | $438,700 | — |
| 2025 | $438,700 | $10,287.52 |
| 2024 | $382,800 | $9,344.15 |
| 2023 | $310,400 | $8,048.67 |
Mailing changed in 2024 to 19 BLACK WALNUT MT RD, SUSSEX; NJ, 07461.
Mailing changed in 2026 to 19 BLACK WALNUT MTN RD, VERNON; NJ, 07461.
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 | $310,400 | 90.41% | $343,325 | — | — |
| 2024 | $382,800 | 98.97% | $386,784 | +23.3% | +12.7% |
| 2025 | $438,700 | 88.54% | $495,482 | +14.6% | +28.1% |
| 2026 | $438,700 | 91.94% | $477,159 | 0.0% | -3.7% |
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 | $310,400 | 2.593 | $8,049 | $8,048.67 | — |
| 2024 | $382,800 | 2.441 | $9,344 | $9,344.15 | +16.1% |
| 2025 | $438,700 | 2.345 | $10,288 | $10,287.52 | +10.1% |
| 2026 | $438,700 | — | — | — | — |
Where your money goes
Component $ = net × (component rate ÷ 100). Percents are share of school + county + municipal components for rate year 2025.
Of the estimated decrease of $421, the school portion moved $184 down, the county portion $162 down, and the municipal portion $75 down. Those are pieces of the dollar change. They are not a change in each share of the rate.
| District school (1.367) | $5,997 |
|---|---|
| County (0.405) | $1,777 |
| County library (0.033) | $145 |
| County open space (0.002) | $9 |
| Municipal purpose (0.538) | $2,360 |
Property details
| Class | 2 — Residential (four families or less) |
|---|---|
| Building class | 16 — Standard quality single-family dwelling |
| Building | — |
| Land description | .397 AC |
| Dwellings | 1 |
| Commercial units | — |
| Year built | 1972 |
| Acreage | 0.397 |
| Zoning | — |
| Tax map page | 13D |
| Additional lots | — |
| Census tract / block | — |
| Special tax codes | — |
| MOD-IV current-year tax | — |
| Last sale | $540,000 · 12/23/2025 · sale assessment $438,700 |
| Deed book / page | 10428 / 01134 |
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.
Show on mapSources: 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, the soil type, the 2012 wetlands map, and the Pinelands, Highlands, and coastal-zone maps are read at that same point. A historic district is shown only when the point falls in one. Those map readings are estimates, not a survey, not a permit decision, and not a hookup record. Estimates are not an official tax bill. Owner names are not shown. Water and sewer · Soil name · Full disclaimer.