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Updated 2025 Tax Year

Salem County
Property Tax Guide

Everything you need to know about property taxes in Salem County, NJ. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
County average 1.04%, municipal rates vary 2.41%-4.10% depending on location and special districts
Exemptions
5+ Available
Section 1

How Property Tax Works

Salem County, New Jersey operates under a property tax system that funds essential local services including schools, municipal operations, county services, and special districts. Property taxes are the primary source of revenue for these services, with the tax burden distributed among property owners based on assessed values and applicable tax rates.

Property tax rates in Salem County vary significantly by municipality and special taxing districts, ranging from approximately 2.41% in Carneys Point Township to over 4.10% in Elmer Borough for the 2025 tax year. The county-wide average effective tax rate is approximately 1.04%, though individual property owners may pay substantially different rates depending on their specific location and any special district assessments such as fire districts or library taxes. These rates reflect the combined burden of county taxes, school district taxes, municipal taxes, and various special assessments that fund specific services within each community.

Section 2

What Makes Up Your Tax Bill

Salem County 2025 Tax Rate Components by Municipality:

MunicipalityCounty TaxCounty Open SpaceSchool TaxMunicipal TaxMunicipal Open SpaceFire DistrictsLibrary TaxTotal Rate
Alloway Township$1.463$0.029$1.845$0.285$0.005Varies by districtAvailable$3.627+
Carneys Point Township$1.007$0.020$0.870$0.512$0.001Varies by districtN/A$2.410+
Elmer Borough$1.421$0.028$1.903$0.750N/AN/AN/A$4.102

Note: Tax rates are expressed per $100 of assessed value for FY 2025-2026. Additional fire district taxes (F1, F2, F3) and local library taxes apply in specific areas within municipalities. Total effective rates vary by exact location within each municipality based on special district boundaries.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Salem County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Salem County are triggered when there are changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. These supplemental assessments ensure that tax obligations are properly allocated between previous and new property owners, and that new taxable value is captured for the current fiscal year.

When a property changes hands or improvements are completed, the tax assessor calculates the difference between the previous assessment and the new assessed value, then applies the applicable tax rate to determine the supplemental tax amount. For example, if a property's assessed value increases from $250,000 to $300,000 due to renovations completed mid-year, and the local tax rate is 3.50 per $100, the supplemental tax would be calculated on the $50,000 increase, resulting in an additional $1,750 in taxes prorated for the remaining portion of the tax year. Property owners typically receive supplemental tax bills separately from their regular quarterly payments.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000 (100% assessment ratio)
  • Less: Homestead Credit (application required): -$1,200
  • Net Taxable Value: $298,800
  • Tax Rate (using Carneys Point example): 2.41%
  • Annual Tax: $7,201
  • Monthly Escrow: $600

Property Value: $600,000

  • Assessed Value: $600,000 (100% assessment ratio)
  • Less: Homestead Credit (application required): -$1,200
  • Less: Senior Citizens Credit (if applicable, application required): -$1,000
  • Net Taxable Value: $597,800
  • Tax Rate (using county average): 3.20%
  • Annual Tax: $19,130
  • Monthly Escrow: $1,594

Property Value: $1,000,000

  • Assessed Value: $1,000,000 (100% assessment ratio)
  • Less: Homestead Credit (application required): -$1,200
  • Net Taxable Value: $998,800
  • Tax Rate (using Elmer Borough example): 4.10%
  • Annual Tax: $40,951
  • Monthly Escrow: $3,413

Note: All tax credits require annual application and are not automatically applied. Homestead credits cap assessment increases rather than reducing market value.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Salem County require property tax escrow accounts for borrowers with less than 20% down payment or upon borrower request. Lenders collect monthly escrow payments equal to approximately 1/12th of the annual tax bill, plus a small cushion to ensure adequate funds are available for quarterly payments. Salem County property taxes are due quarterly on February 1, May 1, August 1, and November 1 each year.

Lenders typically pay property taxes directly to the Salem County Tax Collector before each due date, drawing from the accumulated escrow balance. Property owners should verify that their lender has current tax information and is making timely payments, as failure to receive a tax bill does not exempt the property owner from tax obligations or penalty charges. Annual escrow analyses adjust monthly payment amounts based on actual tax bills and account balance requirements, with any shortage or surplus addressed through adjusted payments or refunds to the borrower.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Salem County for FY 2025-2026? A: Property taxes are due quarterly on February 1, May 1, August 1, and November 1. The next due date is February 1, 2026.

Q: What tax credits are available and do they require application? A: Available tax credits include the Homestead Credit, Senior Citizens Credit, Veterans Credit, and Disabled Persons Credit. ALL credits require annual application and are not automatically applied to your tax bill.

Q: How does the Homestead Credit work? A: The Homestead Credit caps annual assessment increases rather than reducing your property's market value. You must apply annually to receive this credit, which limits how much your assessed value can increase year-over-year, providing tax stability for eligible homeowners.

Q: How often are properties reassessed in Salem County? A: Reassessment schedules vary by municipality. Alloway Township last reassessed in 2010, while Carneys Point Township completed reassessment in 2025. Contact your local tax assessor for your municipality's specific schedule.

Q: What are the penalties for late property tax payments? A: Late payments incur interest charges and penalties. Contact the Salem County Tax Collector for current penalty rates and payment options if you've missed a due date.

Q: Can I pay property taxes online? A: Most Salem County municipalities offer online payment options. Check with your specific municipality's tax collector office for available online payment systems and accepted payment methods.

Q: Why do tax rates vary within Salem County? A: Tax rates vary due to different municipal tax rates, school district rates, and special district assessments like fire districts and library taxes. Your exact rate depends on your specific location and which special districts serve your property.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with your local tax assessor within specific deadlines, typically by April 1st for the current tax year. Contact your municipal assessor's office for appeal forms and procedures specific to your municipality.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
SALEM COUNTY 2025 TAX RATE BREAKDOWNnj.gov
02
County
COUNTY BUDGETsalemcountynj.gov
03
City of Salem 2025 Transitional Aid Application. ...nj.gov
04
Tax Doc
Tax Department | City of Salem New Jerseycityofsalemnj.gov
05
Frequently Asked Questions | City of Salem New Jerseycityofsalemnj.gov
06
Tax Doc
New Jersey Tax Calendar January 1, 2022nj.gov
07
2018 Homestead Benefit Applicationnj.gov
08
Been vertea Byrne NJDEP and is nar srare-aurnarea.salemcountynj.gov
09
Bill A4706njleg.state.nj.us
10
Bill A2126njleg.state.nj.us
All sources verified as of 2025 Tax Year

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