Somerset County NJ property tax rates by town (2025)
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.
Somerset County at a glance
21 municipalities and 121,569 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 $5,800 in Far Hills Boro to $13,292 in So Bound Brook Boro. The middle bill is $9,373 in Hillsborough Twp. Class 2 residential assessments moved from $61,929,912,679 to $65,691,086,995, up 6.1%. The median class 2 house was built in 1983.
Median school-share town (rate year 2025): Somerville Boro
Among 21 municipalities on the 2025 rate sheet. Bars are Somerville Boro’s own components — not three separate county medians.
Schools
58.5%
County
13.6%
Municipal
27.9%
School-share range in 2025: Far Hills Boro 30.1% → Bridgewater Twp 68.0%.
How to read Somerset County
On the 2025 rate sheet, the middle municipality by school share is Somerville Boro: 58.5% schools, 13.6% county, 27.9% municipal. School share on that same sheet runs from Far Hills Boro at 30.1% to Bridgewater Twp at 68.0%.
Class 2 residential net assessments in this county changed from $61,929,912,679 to $65,691,086,995, up 6.1%, on 103,706 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 $1,267,146,169 to $1,314,807,359, up 3.8%. Each of those 21 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 72.1%.
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 Somerset 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 $5,800 in Far Hills Boro (ratio 100.00%, rate 1.160) and $13,292 in So Bound Brook Boro (ratio 66.23%, rate 4.014). The middle bill is $9,373 in Hillsborough 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.
Highest estimated tax in Somerset County: $152,406
Residential
The highest residential estimate in Somerset County is $152,406 at 21 CAMPBELL RD., Bernardsville Boro, on a net assessment of $8,029,800 and a 2025 general rate of 1.898.
The highest business estimate in Somerset County is $4,355,292 at 1000 ROUTE 202, Raritan Boro, on a net assessment of $143,172,000 and a 2025 general rate of 3.042.
295 N MAPLE AVE in Bernards Twp is assessed at $208,056,300, higher than 1000 ROUTE 202 in Raritan Boro at $143,172,000. The estimated tax is still lower, $3,511,990 versus $4,355,292, because the general rates are 1.688 and 3.042.
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.
Somerset County this year
21 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 Far Hills Boro (~30% schools) to Bridgewater Twp (~68% schools). The median school-share municipality is named in the panel above (Somerville Boro on the loaded file, about 59% / 14% / 28% school/county/municipal).
Far Hills Boro sits toward the municipal-heavy end of the county (~45% municipal / ~30% schools, general rate 1.160). That contrast is why a single “Somerset 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 Somerset County, median year built 1983
On the 2026 file, class 2 houses in Somerset County with a year built have a median year of 1983, about 43 years old. Of those 102,776 houses, the largest share was built 1980–1999. This is the assessor’s year built. It is not a ranking of towns.
By parcel count, Residential 85.7%, Vacant land 8.3%, Commercial 3.1%, Farm (qualified) 1.2%, Farm (regular) 0.8%, Industrial 0.6%, Apartment 0.2%, Other / unclassified <0.1%. 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
10.2%
1940–1959
15.2%
1960–1979
21.8%
1980–1999
39.4%
2000–2009
8.8%
2010–2026
4.6%
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
63,377 74.0%
Two-family
767 0.9%
Three-family or more
85 <0.1%
Condo
1,732 2.0%
Other codes
19,683 23.0%
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
104,127
$65,725,101,095
72.1%
Vacant land 1
10,143
$6,668,708,404
7.3%
Commercial 4A
3,789
$9,209,850,950
10.1%
Industrial 4B
674
$5,629,304,300
6.2%
Apartment 4C
289
$2,410,927,208
2.6%
Farm (regular) 3A
941
$1,402,327,000
1.5%
Farm (qualified) 3B
1,496
$14,802,000
0.0%
Other / unclassified other
110
$45,645,300
0.1%
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.