Equalization Tables

The purpose of the County Equalization Table is to develop the true value of real property within each municipality. Each municipality is commanded by statue to assess all real property at 100 percent of true value to meet the burden of local taxes. Equalization is the procedure recognized by the legislature that assessments in every municipality are not a 100 percent of true value and attempts to balance those differences through a prescribed mathematical process. The County Tax Administrator is charged with the responsibility of ascertaining the ratio or percentage of true value of the assessments in each municipality in the county and preparing the county equalization table. The equalized values for each municipality are used in the calculation of tax rates for shared taxing districts, specifically the County Tax Rate, the County Open Space Tax Rate and Regional School Districts Tax Rate.

Abstract of Ratables

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Main County Offices:
110 Fifth Street
Salem, NJ 08079
856.935.7510 (Main)

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