Elmer Boro NJ property tax rate 2025: 4.102
Elmer Boro, Salem County. 663 parcels in the MOD-IV 2026 file. Rate shown is tax year 2025 (latest available — not yet matched to assessment year).
Assessments are tax year 2026; latest published general rate we have is 2025. Estimate uses that rate until the 2026 rate is loaded.
Elmer Boro at a glance
663 parcels are on the 2026 file. The 2025 general rate is 4.102, and the prior rate on file is 4.094 for 2024. A typical class 2 assessment is $167,165. Usable sales with a 2025 deed: 9, median $220,000. The state construction file lists 376 permits here. The median class 2 house was built in 1900. A property page adds that parcel’s permits, flood zone, mapped flood elevation, and high and low ground. Owner names are not shown.
How to read a Elmer Boro bill
Elmer Boro’s general rate of 4.102 is tax year 2025 on the 2026 assessment file. It is not a 2026 bill. The prior general rate on file is 4.094 for 2024. School, county, and municipal shares of this rate are 46.4%, 35.3%, and 18.3%. The largest slice is schools. In Salem County the middle school share for rate year 2025 is 46.2% in Quinton Twp. Class 2 net assessments changed from $80,568,200 to $80,406,400, down 0.2%, on 481 parcels. Usable sales with a 2025 deed: median $220,000 (9 sales). The largest class share of net assessed value is Residential at 57.6%. State school aid is outside these bars.
Building permits in Elmer Boro
The New Jersey construction-permit file lists 376 permits in Elmer Boro. This file is a full record from 2021 on. Older permits are mostly missing. Work from before then can be missing here and still be at the Elmer Boro construction office.
2025 general tax rate in Elmer Boro: 4.102
This general rate is tax year 2025. The assessment file is 2026. It is not a 2026 bill.
In Salem County, the median municipality’s school share (rate year 2025) is 46.2%; this town is 46.4%. The largest slice here is schools. State school aid is not in these bars — it reduces the school levy before the rate is struck. All Salem towns · How NJ taxes work.
The school percent is the local property-tax levy. The district for this municipality is Pittsgrove Twp (K-12), FY2027 K–12 aid $20,009,837. Those aid figures are not slices of these bars. Salem district table.
Prior year (2024) general rate: 4.094.
Tax on a $200,000 or $500,000 sale in Elmer Boro
These figures use Elmer Boro’s own ratio and general rate. How the same sale price is calculated for every town. This is not an appraisal and not a collector bill.
2025
A $500,000 sale at the 2025 ratio of 73.40% would be assessed at about $367,000. At the general rate of 4.102, the estimated tax is $15,054. A $200,000 sale at that same ratio and rate would be assessed at about $146,800, with an estimated tax of $6,022.
In Salem County for 2025, the $500,000 bill runs from $8,657 in Carneys Point Twp to $22,976 in Salem City. The middle bill is $13,735 in Pilesgrove Twp. All Salem towns.
See every New Jersey town on the same $200,000 and $500,000 sale for 2025.
Recent usable sales in Elmer Boro
These are the five newest usable deeds on the 2026 file for Elmer Boro. A $1 deed and a non-usable SR1A sale are left out. Each parcel stores one sale, so this is not every deed recorded in town.
| Address | Deed date | Sale price | Net assessment |
|---|---|---|---|
| 416 BROAD ST | 12/18/2025 | $480,000 | $260,500 |
| 310 N MAIN ST | 10/31/2025 | $245,000 | $132,600 |
| 215 CENTER ST | 8/15/2025 | $220,000 | $110,500 |
| 104 S MAIN ST | 6/9/2025 | $341,000 | $225,100 |
| 316 BROAD ST | 5/9/2025 | $130,000 | $113,700 |
Owner names are not shown. The rate year and the assessment file year differ, so this table does not print an estimated tax. This is not a collector’s bill.
Highest estimated tax in Elmer Boro: $17,146
Residential
The highest residential estimate in Elmer Boro is $17,146 at 326 S MAIN ST, on a net assessment of $418,000 and a 2025 general rate of 4.102.
| Address | Class | Net assessment | Rate year | Estimated tax |
|---|---|---|---|---|
| 326 S MAIN ST | 2 — Residential (four families or less) | $418,000 | 2025 | $17,146 |
| 111 OAK ST | 2 — Residential (four families or less) | $340,200 | 2025 | $13,955 |
| 620 SALEM ST | 2 — Residential (four families or less) | $328,500 | 2025 | $13,475 |
| 400 SALEM ST | 2 — Residential (four families or less) | $323,000 | 2025 | $13,249 |
| 80 SALEM ST | 2 — Residential (four families or less) | $317,100 | 2025 | $13,007 |
Business
The highest business estimate in Elmer Boro is $64,639 at 525 STATE, on a net assessment of $1,575,800 and a 2025 general rate of 4.102.
| Address | Class | Net assessment | Rate year | Estimated tax |
|---|---|---|---|---|
| 525 STATE | 4A — Commercial | $1,575,800 | 2025 | $64,639 |
| 399 FRONT ST | 4A — Commercial | $1,150,000 | 2025 | $47,173 |
| 431 FRONT ST | 4A — Commercial | $930,000 | 2025 | $38,149 |
| 201-205 FRONT ST | 4A — Commercial | $923,400 | 2025 | $37,878 |
| 10 S MAIN ST | 4A — Commercial | $863,400 | 2025 | $35,417 |
Owner names are not shown. Every parcel in this town uses the same rate, so the highest tax is the highest assessment. 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.
Ratable base in Elmer Boro, typical class 2 assessment $167,165
Class 2 residential in the MOD-IV file: 481 parcels, average net assessment $167,165.
How assessments changed
Class 2 residential net assessments changed from $80,568,200 to $80,406,400, down 0.2%, on 481 parcels that have both a prior net and a 2026 net. This is the assessment roll, not an appraisal.
Among 9 usable recorded sales whose latest deed on this file is in 2025, the median price is $220,000. A $1 deed and a non-usable SR1A sale are left out. Each parcel stores one sale, so this is not every deed recorded that year.
Share of net assessed value by property class (MOD-IV). Not a school-quality rating.
| Class | Parcels | Net assessed | % of net |
|---|---|---|---|
| Residential 2 | 481 | $80,406,400 | 57.6% |
| Vacant land 1 | 98 | $36,016,400 | 25.8% |
| Commercial 4A | 65 | $22,421,000 | 16.1% |
| Farm (regular) 3A | 4 | $709,000 | 0.5% |
| Farm (qualified) 3B | 14 | $77,800 | 0.1% |
| Other / unclassified other | 1 | $0 | 0.0% |
Housing stock in Elmer Boro, median year built 1900
On the 2026 file, class 2 houses in Elmer Boro with a year built have a median year of 1900, about 126 years old. Of those 466 houses, the largest share was built Before 1940. This is the assessor’s year built. It is not a ranking of towns.
By parcel count, Residential 72.5%, Vacant land 14.8%, Commercial 9.8%, Farm (qualified) 2.1%, Farm (regular) 0.6%, Other / unclassified 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
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.