The Warren NJ Property Tax Rate, Explained

Current bills, quartiles and the budget documents behind them are on the Warren property taxes page. This page is the mechanics.

How the rate is built

A New Jersey tax rate is arithmetic, not policy. Each government that taxes Warren property adopts a budget and certifies a levy, the dollars it needs from Warren taxpayers. The county tax board adds the levies and divides by the township's net taxable valuation, the sum of every assessment on the tax list. For 2025: a total levy of $106,988,542 over $6,107,636,600 of taxable value gives $1.752 per $100, rounded to the tenth of a cent. Change either side of the fraction and the rate moves. The rate has fallen four years running not because levies fell, they rose, but because Warren's annual reassessment lifted the valuation faster.

Schools are 65 percent of a Warren bill, the township 16 percent including open space and the county 19 percent. The K-8 district alone is 45 percent. Warren has no fire district tax and no municipal library tax, the library is the county's. The split by purpose since 2021 is in the table further down.

The rate, year by year

From the State of New Jersey's annual general tax rate tables, the Somerset County abstracts and equalization tables, and the state's average residential tax bill series. The equalization ratio column begins in 2021 because the earlier county tables are scanned images that cannot be read from here.

Read the two ends. In 2021 the rate was $2.076 and the average residential bill was $15,531. In 2025 the rate was $1.752, 16 percent lower, and the average bill was $16,999, 9 percent higher. The average residential assessment went from $782,420 in 2022 to $970,235 on the 2025 list and $1,021,947 on the 2026 list, 5.3 percent higher in a year. A falling rate on a rising assessment is a rising bill, and the rate on its own says nothing about what anyone pays. The 2026 list carries $6,570,823,700 of taxable value and a county ratio of 103.06 percent, both from the 2026 Somerset equalization table. The 2026 rate was certified late enough that the third quarter bills went out late, which is covered under the calendar below, and this page will carry it when the state posts its 2026 tables.

The split by purpose since 2021

2022 is missing because that abstract is a scanned image. Every purpose fell in rate terms from 2021 to 2025 for the same reason: the valuation grew faster than any of the levies.

General rate, effective rate, and the rate on the price you paid

Three different numbers get called the tax rate, and confusing them is how a buyer's estimate goes wrong.

The effective rate reproduces from the 2025 abstract: the $106,988,542 levy over $5,810,132,784, the net valuation on which county taxes are apportioned, is 1.841. It sits above the general rate because Warren's ratio is above 100 percent: the county's 2025 table puts Warren assessments at 105.25 percent of the sale prices in its study, so the equalized value is smaller than the taxable value and the same levy divides into a higher rate.

That ratio and this site's measure do not agree, and this page does not pretend they do. Matched to the 2025 tax list, the 131 detached homes that sold in the twelve months ending September 21, 2026 were assessed at a median 75.3 percent of the price they sold for, and the assessment the listing agent entered told the same story at 76.3 percent. Part of the difference is timing: the state's ratio rests on an earlier study period, every assessment on the 2025 list values the property as of October 1, 2024, and these homes closed one to two years after that date in a market that kept rising. This site's own lag table below points the same way, with 2023 sales sitting at about par with the 2025 list. But a gap of thirty points is wider than the lag alone accounts for, and the two figures are computed on different sales over different periods. Treat the county's ratio as the number that apportions county taxes and sets the appeal range, and the 75.3 percent as what a buyer of a Warren house in the past year actually found on the record.

The bill on those 131 listings ran a median 1.707 percent of the assessment on the 2025 list. That is below both rates because the figure on a listing is often the prior year's bill, struck on the 2024 assessment, and the 2025 list came in about nine percent higher than the 2024 list on the average residence. Divide a 2024 bill by a 2025 assessment and the rate looks low. Against the sale price the same bills ran 1.28 percent. Same house, same bill, three denominators.

The lag, measured against one tax list

Detached Warren sales by the year they closed, each compared with the assessment the same property carries on the 2025 tax list, the list this site's parcel file holds. The list catches up to prices at about a two year lag.

A home that sold in 2023 is assessed on the 2025 list at about what it sold for. A home that sold in 2021 is assessed above its 2021 price, because the list has moved on. A home that sold in 2026 is assessed on that list at about three quarters of its price. The 2026 list, valued as of October 1, 2025, is about five percent higher on the average residence, and this site's parcel file will be rematched when it arrives.

Estimating a bill, the right way and the wrong way

The wrong way is to multiply the price by the rate. A $1,300,000 house at $1.752 per $100 gives $22,776. Detached homes that sold in the past twelve months were assessed on the 2025 list at a median 75.3 percent of their price, so a house bought at that price carries an assessment near $978,900, and $1.752 on that assessment is about $17,150. The sales in the $1,000,000 to $1,499,999 band carried a median bill of $16,221 on their listings, a little under that arithmetic because some listings still carry the prior year's bill. The price based estimate overstates by about $5,600 a year.

1. Find the property's current assessment. It is on the tax bill, on the assessment postcard the township mails each year, and in the county tax records by block and lot.
2. Multiply by the current general rate and divide by 100. For 2025 that is the assessment times 0.01752. The 2026 bills carry the 2026 rate, which the township sets on the bills in July.
3. Remember that Warren reassesses every year. The assessment on a home bought well above its list value is revisited at the next October 1 valuation. This page does not predict where it lands.
4. For a new house, use the assessment on a comparable finished house, not the figure on the listing, which is often the land alone.

What recent buyers were actually billed

The 174 sales of the past twelve months, grouped two ways. The bill is the figure on the listing record. The ratio is the 2025 list assessment over the sale price. One sale carried no year built, so the second table holds 173.

Two things to read off those tables. First, the share of price is flat at 1.27 to 1.31 percent through the middle of the market and lower at both ends: under $750,000 because that band holds the new townhouses billed on partial assessments, and above $2,000,000 because the most expensive sales carried a 66.1 percent assessment ratio, the lowest of the four bands above $750,000. Second, the 2020 and later row is not a tax rate. 26 of its 44 sales carried a bill under $5,000, the land or a partial assessment, because the house did not exist on the prior October 1. That row is the reason to never budget a new home from its listing.

Eleven years of bills against prices

Median bill on record and its share of the sale price, by the year the home sold, detached houses only. The bill has drifted up slowly. The share of price has fallen by a third because prices rose faster than any list caught up.

The calendar and the rules

• Due dates. February 1, May 1, August 1 and November 1, N.J.S.A. 54:4-66. Warren allows a ten day grace period each quarter, after which interest is charged back to the first, at 8 percent on the first $1,500 of a delinquency and 18 percent above it, with a 6 percent year end penalty on delinquencies over $10,000. In 2026 the county certified the rate late and the bills went out late, so under N.J.S.A. 54:4-64 the third quarter carried no interest until August 24, with interest charged back to August 1 after that. The township recorded the date in Resolution 2026-200.
• Valuation date. October 1 of the year before the tax year, N.J.S.A. 54:4-35. Warren's annual reassessment values every property as of that date.
• New construction. A house completed after the valuation date is billed by added assessment: the value the finished structure adds over the assessment already on the list, times the whole months left in the year, divided by twelve, N.J.S.A. 54:4-63.3. Warren's added assessment bills go out in October, are due in November, and carry into the first two quarters of the following year. The full value then goes on the next regular list.
• Appeals. Filed on Form A-1 with the Somerset County Board of Taxation, 27 Warren Street, Somerville, by April 1, or 45 days after the township's assessment notices are mailed if that is later, N.J.S.A. 54:3-21. In a year with a township wide revaluation or reassessment the deadline is May 1, which applied to Warren in 2026. An assessment over $1,000,000 can go directly to the Tax Court, and Warren's average residential assessment crossed that line on the 2026 list. The 2026 Chapter 123 ratio for Warren is 100.91 percent, with a common level range of 85.77 to 116.05 percent, but in a year with a district wide reassessment the range does not apply and the assessment is judged against true value, N.J.S.A. 54:51A-6, so it did not apply to Warren in 2026.

Relief programs and the federal deduction, 2026

Verified against the state's pages on the dates in the sources. Programs change with each state budget, so treat the figures as a starting point and read the current instructions before filing.

Homeowners 65 or older, and those receiving Social Security disability benefits, claim all three on one form, the PAS-1, due November 2, 2026 for the 2025 benefit year. For most eligible homeowners under 65 the state filed the ANCHOR application itself and mailed a confirmation letter on August 10, 2026. Anyone eligible who did not get a letter files on their own by the same date.

On the federal side, the July 4, 2025 tax law raised the state and local tax deduction cap from $10,000 to $40,000 for 2025 and $40,400 for 2026, with the cap shrinking by 30 percent of modified adjusted gross income above $500,000 in 2025 and $505,000 in 2026, down to a $10,000 floor. Under the law as written the cap returns to $10,000 in 2030. Whether the deduction is worth anything to a given household depends on itemizing, which is a question for a tax preparer, not this page.

What this page does not do

• It does not estimate anyone's bill. The assessment on the record does that.
• It does not chain the three rates into each other, and it does not reconcile the county's equalization ratio with this site's assessment to price ratio. They rest on different samples and different dates, and the text above says which is which.
• It does not print a 2026 rate. The county certified one in July 2026 and it is on the third quarter bills, but the state had not posted its 2026 tables on the update date, and this page prints rates from the state's tables.

Updated September 23, 2026. The rate history is refreshed when the state posts each year's tables, the sales figures with the monthly market update. If a figure here disagrees with a county or state document, the document governs and this page is wrong.