As a local tax, property taxes are locally assessed and collected for the support of municipal and county governments and local school districts. No part of it supports State government, but a large part of it supports functions that the State has imposed on local units. All taxable property is assigned a value assessed by a local assessor in each municipality. An assessment is given as “taxable value,” except in the case of qualified farmland, which is specially valued. The amount of the tax is annually determined each year, in every municipality, to provide sufficient revenues to meet the budgeted expenditures of municipalities, counties and school districts.

Please be advised, collection of payments for property taxes in the State of New Jersey occurs at the municipal level. Middlesex County then receives a portion of the taxes collected from the municipalities. For further information please contact your local municipal tax division. Visit our Municipal Directory, in which you will be redirected to the appropriate Municipality's website.