Property Tax in Union County, New Jersey

Property Tax in Union County

A calculator and field guide for Elizabeth-area homeowners — and for anyone considering a move to Union County — including New Jersey's General Tax Rate per $100 of assessed value, the high effective rates that produce the nation's largest property tax bills, the substantial intra-county variation between municipalities, and the Senior Freeze (PTR) reimbursement program for income-qualified 65+ homeowners.

Union County, home to Elizabeth and 575k New Jerseyans, operates within New Jersey's notoriously high property tax system. NJ has the highest effective property tax rate in the United States (approximately 2.23% statewide), and 10 of the 26 US counties with average single-family bills exceeding $10,000 are in New Jersey. Within Union County, individual municipalities can vary substantially in rate — strategic municipality selection is critical for relocation buyers.

How the bill is built

New Jersey's calculation is municipality-driven. Step 1: Assessed Value. Most NJ municipalities assess at "true value" (~100% market) but some assess at lower percentages, with the Equalization Ratio bridging stated AV and market. Step 2: General Tax Rate. The municipality publishes a General Tax Rate per $100 of assessed value, combining county, municipal, and school district levies. For the Union County average, this is approximately $2.45 per $100 AV. Step 3: Effective Rate. NJ Treasury also publishes an Effective Tax Rate = General Tax Rate × Equalization Ratio. This is the most apples-to-apples figure for relocation comparisons. Union County's average effective rate is approximately 2.45%.

Intra-county variation is dramatic. Union County's average effective rate is 2.45%, but individual municipalities within the county can range from substantially lower (industrial-only or commercial-heavy boroughs) to substantially higher (older inner-ring suburbs with high school spending). Strategic municipality selection within the same general area can change a buyer's annual tax bill by $3,000-$10,000+ on similar-priced homes.

Senior Freeze (PTR) reimburses tax growth above a base year for income-qualified 65+ homeowners — income limit ~$163,050 for 2024 (one of the most generous senior programs in the country in income terms). The program reimburses the difference between current bill and the bill in your "base year" (typically the year you turned 65 or first qualified). Combined with the ANCHOR direct rebate program ($1,000-$1,750 for income-qualified homeowners), New Jersey retirees can offset substantial annual property tax even though the underlying rates remain the highest in the nation.

100% disabled veterans receive full exemption. Given NJ's very high underlying rates, this is among the most valuable property tax benefits in the United States. File Form V.S.S. with your municipal assessor with VA documentation. Surviving spouses retain the exemption under specific conditions.

Union County rate breakdown (avg general tax rate per $100 of assessed value, Elizabeth district)

Taxing entity	Rate
Union County avg effective tax rate (per $100 of market value)	2.4500
Combined total	2.4500

Data record updated April 26, 2026. This is an editorial update date, not a tax year or a guarantee that every figure has been independently verified.

Sources and scope: Check rates and parcel details with Union County Board of Taxation. Figures may refer to different source years; a county-seat rate does not apply to every address. How we use data and estimates.

Note: Union County sits between Essex (north) and Middlesex (south) along the I-95/Turnpike corridor. Elizabeth (the county seat) is one of the largest cities in NJ and a major port-and-industrial center — the Elizabethport container terminal handles substantial Northeast freight volume. Beyond Elizabeth, the county includes the wealthy "Westfield strip" of communities (Westfield, Cranford, Mountainside, Summit) plus the substantially less-affluent Plainfield, Linden, and Roselle.

Note: Union County's effective rate of approximately 2.45% is among the highest in NJ — driven by the combination of high municipal millage in older inner-ring suburbs and the high-cost school districts of the wealthier western Union County communities. The intra-county rate spread is substantial.

Note: Westfield, Summit, Cranford, and Mountainside operate among the highest-rated public school districts in NJ — driving substantial homeowner relocation premiums into these specific municipalities. The combination of high home values AND high effective rates produces some of the largest individual property tax bills in the country in these communities ($15-25K is not unusual on a 4-bedroom home in Westfield or Summit).

Deductions, exemptions, and senior programs for 2026

New Jersey's underlying property tax rates are the highest in the nation, but the state offers several substantial relief programs — particularly for seniors and disabled veterans. Most are filed annually through different forms and agencies.

Senior Freeze (Property Tax Reimbursement)

The Senior Freeze ("PTR") reimburses property tax growth above a base year for income-qualified homeowners 65+ or disabled. Income limit is approximately $163,050 for 2024 — among the most generous senior program income limits in the country. The program reimburses the difference between current bill and your "base year" bill (typically the year you turned 65 or first qualified). You continue paying the full bill to your municipality but receive a state reimbursement check. File Form PTR-1 (first-time) or PTR-2 (subsequent years) with the New Jersey Division of Taxation.

ANCHOR (Affordable NJ Communities for Homeowners and Renters)

ANCHOR replaced the older Homestead Benefit program in 2022. Eligible homeowners receive a direct rebate: $1,500 for households earning under $150,000, $1,000 for households earning $150,000-$250,000. Senior homeowners (65+) receive an additional $250. ANCHOR is filed annually with the NJ Division of Taxation, typically with a fall deadline.

$250 Veteran and Senior Deductions

Honorably-discharged veterans (any rating, any age) receive a $250 annual deduction. Senior homeowners 65+ or disabled receive a separate $250 annual deduction. These are filed with your municipal tax assessor (form V.S.S.-Q for veterans, P.T.D. for seniors).

100% Disabled Veterans — Full Exemption

Veterans with 100% service-connected total/permanent disability receive full property tax exemption — among the most valuable property tax benefits in the United States given NJ's very high underlying rates. File Form V.S.S. with your municipal assessor with VA documentation. Surviving spouses retain the exemption under specific conditions.

Appealing your assessment

New Jersey's appeal deadline is April 1 in most counties (Monmouth has alternative timing under the Assessment Demonstration Program). Appeals are filed with the Union County Board of Taxation. NJ uses a 15% "common level range" rule — your assessment must be more than 15% higher than the county equalization ratio applied to your true market value to qualify for adjustment, providing a buffer that protects assessors from minor disputes. Strong appeals require comparable sales data within the prior 12 months. Tax appeal data shows 10-25% reductions are common when supported by quality comps.

Cities and towns in Union County

This guide lists 10 selected communities in or associated with Union County. It is not a complete municipal directory. Local taxing districts can differ between communities and individual addresses.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Union County is subject to Union County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Elizabeth County seat	city	137,298
Union	township	59,728
Plainfield	city	54,586
Linden	city	43,293
Westfield	town	31,064
Rahway	city	31,064
Cranford	township	25,033
Roselle	borough	23,046
Summit	city	22,719
Hillside	township	21,808

About city-level property tax rates: The rate breakdown and calculator on this page use a representative district around Elizabeth. Other cities in Union County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Union County Board of Taxation before relying on any estimate.

Frequently asked questions

When are Union County property taxes due?

New Jersey property taxes are paid in quarterly installments: February 1, May 1, August 1, and November 1. Each municipality bills separately (NJ has no county-level billing). A 10-day grace period applies after each due date; late payments incur 8% interest on the first $1,500 of delinquency and 18% on amounts above.

Why are New Jersey property taxes so high?

New Jersey funds a substantial portion of public school costs through property tax rather than state income or sales tax. Combined with NJ's 564 separate municipalities (each maintaining its own government, police, and services), per-capita government costs are among the highest in the country — and property tax is the primary funding mechanism. School portion alone typically accounts for 50-65% of the total bill.

How can I qualify for Senior Freeze (PTR)?

You must be 65+ or disabled, have lived in NJ for at least the last 10 years, owned and lived in your current home for at least the last 3 years, and have household income under approximately $163,050 (2024). The program reimburses growth above your "base year" bill — you continue paying the full bill to your municipality and receive a state reimbursement check. File Form PTR-1 (first-time) or PTR-2 (subsequent years).

How do I appeal my assessment?

NJ's appeal deadline is April 1 in most counties (Monmouth has alternative timing under the Assessment Demonstration Program). File with the Union County Board of Taxation. NJ uses a 15% common level range rule — your assessment must be more than 15% higher than the county equalization ratio applied to your true market value to qualify for adjustment. Strong appeals require comparable sales data within the prior 12 months.

About Union County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Cranford, NJ (Union County) was one of the original "model suburbs" planned in the late 19th century around the Cranford railroad station. The town was the basis for the fictional "Cranford" in numerous early-20th-century American suburban-life novels and is widely cited as one of the earliest examples of intentional suburban planning in the United States.

Hometown hero

Meryl Streep

The actress (b. 1949) was born in Summit (Union County) and grew up in Bernardsville (Somerset, immediately adjacent to Union). Streep graduated from Bernards High School and later attended Vassar and Yale Drama School. Her Summit/Bernardsville roots have featured in occasional career retrospectives.

Biggest annual event

Westfield Spring Fling

The Westfield Spring Fling (early June) and Cranford Street Fair (late September) are two of the largest community events in Union County, each drawing 30,000+ visitors. Both events center on each town's well-preserved 1890s-1910s downtown architecture.

Property Tax in Union County