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2025 general tax rate · Hunterdon County, NJ
Lebanon Borough property tax rate
Lebanon Borough's 2025 general tax rate is $2.776 per $100 of assessed value. A property assessed at $300,000 owes $8,328.00 for the year. That ranks 309th highest of New Jersey's 564 municipalities, below the middle, $0.180 per $100 below the $2.960 per $100 state median.
- 1General tax rate $2.776 per $100
- 2Bill on $300,000 assessed $8,328.00
Your Lebanon Borough tax bill
The bill before exemptions and credits. Compare every New Jersey rate.
General rate and effective rate in Lebanon Borough
New Jersey publishes two rates for every municipality. The general tax rate, $2.776 per $100 in Lebanon Borough, is the one applied to the assessed value on the bill: $300,000 assessed owes $8,328.00. The effective tax rate, $2.273 per $100, is "the general property tax adjusted by the municipality's equalization ratio", the rate on market value. Dividing one by the other puts Lebanon Borough's assessments at about 81.88% of market value; the state median is 70.02%.
The effective rate is the fairer comparison between towns. On it Lebanon Borough ranks 220th of 564, against 309th on the general rate, and sits $0.130 above the $2.140 median effective rate. At 81.88%, a $300,000 assessment corresponds to roughly $366,390 of market value.
Lebanon Borough's rate in 2024 and 2025
The general tax rate rose $0.080 per $100 (2.81%) from $2.700 per $100 in 2024, and the same $300,000 assessment owes $228.00 more than at last year's rate. In 2024 Lebanon Borough ranked 328th. The effective rate went from $2.305 to $2.273 per $100 (down 1.39%), and the implied ratio from 85.37% to 81.88%: market values rose faster than assessments.
Tax on common assessed values in Lebanon Borough
| Assessed value | 2025 bill | At the 2024 rate | Versus NJ median rate |
|---|---|---|---|
| $200,000 | $5,552.00 | $5,400.00 | −$368.00 |
| $300,000 | $8,328.00 | $8,100.00 | −$552.00 |
| $400,000 | $11,104.00 | $10,800.00 | −$736.00 |
| $500,000 | $13,880.00 | $13,500.00 | −$920.00 |
| $750,000 | $20,820.00 | $20,250.00 | −$1,380.00 |
Each bill is the assessed value divided by 100 and multiplied by $2.776, before exemptions, credits or special charges. These are assessed values, not sale prices: at 81.88% the $300,000 row is a property worth about $366,390. The last column is the difference from the same assessment at the $2.960 per $100 state median.
How Lebanon Borough compares in Hunterdon County and New Jersey
Among the 26 municipalities in Hunterdon County, Lebanon Borough ranks 15th highest; the county median is $2.840 per $100, so Lebanon Borough sits $0.060 per $100 below it. The next higher rate in the county is Readington Township at $2.798, and the next lower is Flemington at $2.736. Statewide, 45% of municipalities have a lower general tax rate than Lebanon Borough.
Outside Hunterdon County, the closest rates are Plainsboro Township ($2.766, Middlesex), Denville Township ($2.789, Morris), Florence Township ($2.790, Burlington), Commercial Township ($2.758, Cumberland). Because towns assess at different shares of market value, the effective rate is the better guide to what a house of a given price pays.
Appealing a Lebanon Borough assessment
New Jersey appeals go to the Hunterdon County Board of Taxation. The petition is due April 1, or May 1 in a year when Lebanon Borough implemented a municipal-wide revaluation or reassessment (NJ Division of Taxation). Property assessed above $1,000,000 may go directly to the Tax Court, and a County Board judgment can be appealed to the Tax Court within 45 days. The Board tests the assessment against the common level range: the average ratio plus or minus 15%. Using the 81.88% ratio implied by the state's two rates, that range runs from about 69.6% to 94.16% of market value; the Director's official average ratio for Lebanon Borough, which the County Board applies, can differ slightly.
The New Jersey appeal page sets out each step with its source and the ratio arithmetic. This is a summary of the published procedure, not legal advice.
Lebanon Borough property tax questions
What is the property tax rate in Lebanon Borough, NJ?
Lebanon Borough's 2025 general tax rate is $2.776 per $100 of assessed value; its effective rate, on market value, is $2.273 per $100. Source: New Jersey Division of Taxation.
How much is the property tax on a $300,000 assessment in Lebanon Borough?
$300,000 ÷ 100 × $2.776 = $8,328.00 a year, before exemptions and credits. At the 2024 rate the same assessment owed $8,100.00.
Is Lebanon Borough's tax rate high for New Jersey?
It ranks 309th highest of 564, below the middle of New Jersey municipalities; the median is $2.960 per $100. On the effective rate, which allows for different assessment levels, it ranks 220th.
How do I appeal a Lebanon Borough property assessment?
Petition to the County Board of Taxation: by April 1 (May 1 after a municipal-wide revaluation) (NJ Division of Taxation; Guide to Tax Appeal Hearings). Then: county board hearing and judgment (Set by the County Board); appeal to the tax court (Within 45 days of the County Board's judgment).
Source: New Jersey Division of Taxation, 2025 General Tax Rates (general and effective tax rates by county and municipality); prior year from the 2024 General Tax Rates. Appeal steps: NJ Division of Taxation, Assessment and Appeals (updated August 15, 2025); NJ Division of Taxation, A Guide to Tax Appeal Hearings (revised 2022). Last checked October 21, 2026. This page explains published figures; it is not tax or legal advice.