New Jersey Property Tax Guide (2025): Rates, Bills and Appeals

The general tax rate

In New Jersey, the county, the school district and the municipality each adopt a budget, but you don't get separate bills from each. Their levies are combined into one general tax rate for each municipality, published every year by the Division of Taxation. The Division describes it as "a multiplier for use in determining the amount of tax levied upon each property."

Rates are written per $100 of assessed value. A general rate of 2.969 means $2.969 of tax for every $100 your property is assessed at. This site lists the 2025 rate for all 564 municipalities, with history back to 2021.

Charges for a special improvement district, where one applies, can appear separately on your bill.

General rate vs effective rate

The state publishes a second rate for every town, and the two are easy to mix up:

The general tax rate is the one on your bill. Multiply it by your assessed value and divide by 100.
The effective tax rate is for comparing towns. In the Division's words, it is "a statistical study that enables the comparison of one district to another district." It isn't used to work out a bill.

The two differ because towns revalue at different times, so assessed values sit at different shares of market value from town to town. In 2025, general rates range from 0.379 to 23.411. The middle effective rate is 2.141. Our New Jersey rankings use the effective rate for that reason.

Assessments and revaluations

Your municipal assessor sets your property's assessed value. The Division of Taxation notes that October 1 is "when municipalities set the value of property for tax purposes for the following tax year."

When a town revalues or reassesses, assessments are reset closer to market value, and the general rate usually drops sharply to match, because the same budget is spread over a larger total value. A falling rate in a revaluation year doesn't mean a lower bill. In 2025, 16 New Jersey towns saw their general rate move by more than 40%, usually a sign of a revaluation or reassessment. Their pages are marked "Revalued".

The Division also runs an annual study comparing sale prices to assessed values in every town. That study drives the effective rate, and the "common level range" used in appeals (below).

When bills are due

The Division of Local Government Services states that "property taxes are due in four installments during the year: February 1, May 1, August 1, and November 1." Your municipal tax collector sends the bill and takes payment.

Unpaid taxes accrue interest. The state's guidance says delinquent amounts can accrue interest "at up to 8 per cent for the first $1,500 due," and up to 18 percent on amounts above that. Your town's collector can tell you whether a grace period applies.

Relief programs

The Division of Taxation runs several statewide programs that reduce what homeowners and renters pay. Its relief page lists:

ANCHOR, for eligible homeowners and renters. The Division says it automatically filed applications for most eligible homeowners under 65 and most eligible renters.
Senior Freeze (Property Tax Reimbursement), which the Division says "reimburses eligible senior citizens and disabled persons" for increases in property tax on their main home.
Stay NJ, which "offers property tax benefits to eligible homeowners aged 65 and older." Renters aren't eligible.

Your municipality also administers a few deductions and exemptions: an annual deduction of up to $250 for eligible homeowners 65 or older or disabled, an annual deduction of up to $250 for qualified war veterans, and a full exemption on the main home of certain totally and permanently disabled war veterans. Apply through your town.

Eligibility rules and amounts change from year to year, so check the Division of Taxation's relief page for the current rules before applying.

Appealing your assessment

You can appeal your assessment, not the tax rate. Appeals go to your County Board of Taxation, which every property owner may use whatever the assessment. The Division of Taxation sets out these deadlines:

Most towns	Filed and received on or before April 1
Towns with a revaluation or reassessment that year	Filed and received by May 1
Burlington, Gloucester and Monmouth counties	These use an alternative calendar, with a deadline of January 15
Assessments over $1,000,000	May be filed directly with the Tax Court
After a County Board decision	Appeal to the Tax Court within 45 days of the judgment

The owner has to show the assessment is unreasonable against a market value standard. That means either true market value, or the "common level range" for the town, which the Division describes as "plus or minus 15% of the average ratio for that district." The Division publishes the hearing guide and forms (A-1 and others) on its appeals page.

A town's average ratio describes the town as a whole. It doesn't on its own show that any one property's assessment is right or wrong.

A worked example with real rates

Lebanon Township, in Hunterdon County, sits near the middle of New Jersey's rates. Its 2025 general tax rate is 2.969 per $100.

On an assessed value of $350,000, that is $350,000 × 2.969 ÷ 100 = $10,392 a year, before exemptions or credits.

The same home in another municipality can owe far more or less, so look up your own on the New Jersey rates page, or use the property tax calculator.

Sources

Every statement in this guide comes from one of these publications. Rates on this site are copied from the state file listed first, exactly as published.

This guide explains how the system works. It isn't legal or tax advice, and local rules and dates can change. Your assessor, tax collector or the agency linked above has the final word. Last reviewed 2026-10-26. Spotted an error? Email corrections@millrateusa.com.

New Jersey property tax guide