Each town sets its own general rate. The bars below are one named municipality’s school / county / municipal split of that rate — not a single county-wide bill. State school aid is outside this bar; it reduces the school levy before the rate is struck. How NJ taxes work.
Salem County at a glance
14 municipalities and 32,001 parcels are on the 2026 file. 0 of those towns have a 2026 general rate loaded. On a $500,000 sale in 2025, the estimated tax runs from $8,657 in Carneys Point Twp to $22,976 in Salem City. The middle bill is $13,735 in Pilesgrove Twp. Class 2 residential assessments moved from $3,506,816,663 to $3,525,269,863, up 0.5%. The median class 2 house was built in 1956.
Median school-share town (rate year 2025): Quinton Twp
Among 14 municipalities on the 2025 rate sheet. Bars are Quinton Twp’s own components — not three separate county medians.
Schools
46.2%
County
39.8%
Municipal
14.0%
School-share range in 2025: Penns Grove Boro 25.4% → Mannington Twp 56.2%.
How to read Salem County
On the 2025 rate sheet, the middle municipality by school share is Quinton Twp: 46.2% schools, 39.8% county, 14.0% municipal. School share on that same sheet runs from Penns Grove Boro at 25.4% to Mannington Twp at 56.2%.
Class 2 residential net assessments in this county changed from $3,506,816,663 to $3,525,269,863, up 0.5%, on 19,649 parcels with both a prior net and a 2026 net. That is the assessment roll for this county. It is not a list of which towns rose the most, and it is not an appraisal.
Estimated class 2 tax on the towns with both a prior rate and a current rate moved from $143,623,535 to $138,870,972, down 3.3%. Each of those 14 towns uses its own two rate years. The prior rate is as early as 2024 and the current rate is as late as 2025. This is not one calendar-year county levy. When a town reassesses, the assessment percent and this bill percent are different stories, because the rate falls as the assessments reset.
The largest class share of net assessed value in the 2026 file is Residential at 51.3%.
These are this county’s own figures. The general rate is not comparable across towns until each town’s assessment ratio is applied. The sale-price section states the tax on the same $200,000 sale and the same $500,000 sale after that ratio. Towns stay in legal-name order. State school aid is outside the rate bars.
Tax on a $200,000 or $500,000 sale, 2025
A sale price is not the assessment. In Salem County for 2025, each town’s average ratio turns that price into an assessment, and that town’s general rate is applied to the assessment. On a $500,000 sale, the bill is $8,657 in Carneys Point Twp (ratio 71.84%, rate 2.410) and $22,976 in Salem City (ratio 53.26%, rate 8.628). The middle bill is $13,735 in Pilesgrove Twp. A $200,000 sale uses the same ratio and rate in that town. This is an Abstract of Ratables estimate, not a collector bill, and the ratio is the town average, not an appraisal of one house.
The highest residential estimate in Salem County is $113,605 at 86 MULLER RD, Pittsgrove Twp, on a net assessment of $2,755,400 and a 2025 general rate of 4.123.
300 RASTELLI LN in Pilesgrove Twp is assessed at $1,099,900, higher than 46 W PITTSFIELD ST in Pennsville Twp at $870,000. The estimated tax is still lower, $41,202 versus $45,231, because the general rates are 3.746 and 5.199.
The highest business estimate in Salem County is $4,159,200 at 67 CANAL RD, Pennsville Twp, on a net assessment of $80,000,000 and a 2025 general rate of 5.199.
742 COURSES LANDING ROAD in Carneys Point Twp is assessed at $40,863,900, higher than 75-95 MANNINGTON MILLS RD in Mannington Twp at $28,720,500. The estimated tax is still lower, $984,820 versus $1,035,087, because the general rates are 2.410 and 3.604.
Owner names are not shown. Each town’s own rate is used, so a higher assessment in a low-rate town can still be a lower tax. Commercial and industrial parcels (class 4A and 4B) are the business list. Apartment buildings are class 4C and are not in that list. This is not a collector’s bill.
Salem County this year
14 municipalities sit on the 2026 assessment file. Loaded general rates in this warehouse are predominantly 2025 — check each town’s rate-year note before reading a YoY percent as final.
On the 2025 sheet, school share of the local rate runs from Penns Grove Boro (25.4% schools) to Mannington Twp (56.2% schools). The median school-share municipality is Quinton Twp, about 46.2% / 39.8% / 14.0% school/county/municipal.
Salem City sits toward the municipal-heavy end of the county (~50% municipal / ~27% schools, general rate 8.628). That contrast is why a single “Salem County tax rate” headline fails — the table is the story.
Sources: NJ Division of Taxation MOD-IV and Abstract of Ratables. Estimates are not collector bills. State school aid is outside these bars. How NJ taxes work · Disclaimer.
Housing stock in Salem County, median year built 1956
On the 2026 file, class 2 houses in Salem County with a year built have a median year of 1956, about 70 years old. Of those 19,250 houses, the largest share was built 1940–1959. This is the assessor’s year built. It is not a ranking of towns.
By parcel count, Residential 61.5%, Vacant land 18.5%, Farm (qualified) 10.9%, Farm (regular) 4.9%, Commercial 3.5%, Industrial 0.2%, Other / unclassified 0.2%, Apartment 0.2%. Those percentages are a count of parcels, not a share of tax dollars. The class table uses the tax-base share.
Year built
Before 1940
25.9%
1940–1959
27.1%
1960–1979
23.3%
1980–1999
13.5%
2000–2009
7.1%
2010–2026
3.2%
Assessor building line
Grouped from the assessor’s building abbreviation. One-family, two-family, and condo are the codes that read clearly. Other codes stay in their own group. This is not a bedroom count, and square feet are left off because most records do not include them.
One-family
10,075 67.4%
Two-family
438 2.9%
Three-family or more
65 0.4%
Other codes
4,360 29.2%
Ratable base by property class
Share of net assessed value in the MOD-IV parcel file (not the Abstract value columns). Class 15 exempt parcels may be under-counted when net value is zero. This is the tax base mix, not a school rating.
Class
Parcels
Net assessed
% of net
Residential 2
19,684
$3,526,365,703
51.3%
Vacant land 1
5,913
$1,718,365,830
25.0%
Commercial 4A
1,134
$548,194,120
8.0%
Industrial 4B
71
$561,526,600
8.2%
Apartment 4C
58
$95,576,160
1.4%
Farm (regular) 3A
1,578
$378,116,800
5.5%
Farm (qualified) 3B
3,498
$50,054,100
0.7%
Other / unclassified other
65
$903,700
0.0%
Municipalities
Default order is legal name. The general rate is not comparable across towns with different equalized ratios and is not a ranking of tax burden. Percents are shares of school + county + municipal cents on the rate sheet.