The two official rate definitions
The New Jersey Division of Taxation's Local Property Tax statistical-data page defines the terms and links the annual tables.
General Tax Rate
The State says the general tax rate is the multiplier used to calculate the tax levied on property. It is expressed per $100 of assessed value. For example, the calculation uses the parcel's assessed value and the applicable rate; the current official record remains the figure to verify.
Effective Tax Rate
The State says the effective tax rate is a statistical study that supports comparisons as though property were assessed at full market value. It is not used to compute a tax bill.
The Division's general property-tax explanation describes how local levies, budgets and assessed values relate to the general rate. Those municipality-level mechanics do not replace the record for a particular block and lot.
Official 2025 rates and residential averages
This selected Union County research set combines two finalized State publications: 2025 General Tax Rates and 2025 Average Residential Statistics. Municipalities are alphabetical, not ranked.
| Municipality | General rate | Effective rate | Average tax bill | Reported sales | Average sales price |
|---|---|---|---|---|---|
| Clark | 2.269 | 1.899 | $11,951 | 117 | $684,576.07 |
| Cranford | 7.248 | 2.106 | $13,729 | 170 | $809,972.65 |
| Rahway | 7.584 | 2.542 | $10,435 | 120 | $497,987.50 |
| Roselle Park | 4.506 | 2.521 | $11,417 | 101 | $516,054.47 |
| Scotch Plains | 12.350 | 2.137 | $15,818 | 219 | $878,329.03 |
| Summit | 4.471 | 1.475 | $19,701 | 179 | $1,606,165.10 |
| Westfield | 2.292 | 1.810 | $18,948 | 274 | $1,305,037.09 |
How to check a particular property
- Match the parcel. Confirm the address, municipality, block and lot in the responsible municipal or county record.
- Read the current record. Verify the current parcel assessment and recorded bill rather than applying a municipal average to a listing price.
- Confirm the data date. Ask the responsible public office whether the record reflects added assessments, exemptions, appeals or other posted changes.
- Keep the measures separate. A municipal average sales price, current asking price, assessed value, appraised value and recorded bill are different fields with different uses.
- Use the current lender worksheet. For financed purchases, compare the verified tax record with the lender's current property-specific estimate and escrow treatment.
The State's Property Taxpayer Bill of Rights describes public access to assessment records. The assessment-appeal page explains filing requirements, deadlines and the taxpayer's burden of proof. Eligibility, valuation and results depend on the record and the responsible authority; no outcome is promised.
What this comparison can and cannot establish
- It can show: official 2025 municipality-level rates, published municipal averages and the data fields used in those sources.
- It cannot show: a current parcel assessment, a current bill, a pending municipal change, a current listing price or a future tax amount.
- It is not a ranking: housing price, assessment history, property type and the specific public record all matter. Select a property based on the documented factors relevant to the buyer, not a single town-wide field.
Primary sources
- NJ Division of Taxation — statistical data and rate definitions
- NJ Division of Taxation — 2025 General and Effective Tax Rates
- NJ Division of Taxation — 2025 Average Residential Statistics
- NJ Division of Taxation — general property-tax information
- NJ Division of Taxation — Property Taxpayer Bill of Rights
- NJ Division of Taxation — property-assessment appeals
Review the records for a particular property
Jorge can help organize the current property record and relevant comparable sales. The public office, lender, attorney and tax professional remain the sources for questions within their roles.