Essex County New Jersey Tax Board

What is equalization?

Equalization seeks to insure that each municipality, as a whole, is treated equitably.

“Equalization is the leveling process by which aggregate assessed values of real property in a taxing district are brought to true value for the purposes of:

  • Equitable apportionment of monies used for state school aid.
  • Equitable distribution of the cost of county government and shared budgets.

Thus, equalization in property taxation can mean either ensuring a just assessed value is placed on individual properties as compared to other properties within a taxing district, or that the true value assigned to an entire municipality is fair and just.  In both cases equalization is based on assessment sales ratio studies.”

SOURCE: Handbook for County Board’s of Taxation., 2005

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Equalization tables

2017 Equalization Tables
2016 Equalization Tables
2015 Equalization Tables
2015 Equalization Tables
2014 Equalization Tables
2013 Equalization Tables
2012 Equalization Tables
2011 Equalization Tables
2010 Equalization Tables
2009 Equalization Tables
2008 Equalization Tables