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2025 general tax rate · Ocean County, NJ
Ship Bottom property tax rate
Ship Bottom's 2025 general tax rate is $1.241 per $100 of assessed value. A property assessed at $300,000 owes $3,723.00 for the year. That ranks 527th highest of New Jersey's 564 municipalities, among the lowest tenth, $1.720 per $100 below the $2.960 per $100 state median.
- 1General tax rate $1.241 per $100
- 2Bill on $300,000 assessed $3,723.00
Your Ship Bottom tax bill
The bill before exemptions and credits. Compare every New Jersey rate.
General rate and effective rate in Ship Bottom
New Jersey publishes two rates for every municipality. The general tax rate, $1.241 per $100 in Ship Bottom, is the one applied to the assessed value on the bill: $300,000 assessed owes $3,723.00. The effective tax rate, $0.702 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 Ship Bottom's assessments at about 56.57% of market value, well below market value, the sign of a town that has not revalued recently; the state median is 70.02%.
The effective rate is the fairer comparison between towns. On it Ship Bottom ranks 543rd of 564, against 527th on the general rate, and sits $1.440 below the $2.140 median effective rate. At 56.57%, a $300,000 assessment corresponds to roughly $530,316 of market value.
Ship Bottom's rate in 2024 and 2025
The general tax rate rose $0.040 per $100 (2.99%) from $1.205 per $100 in 2024, and the same $300,000 assessment owes $108.00 more than at last year's rate. In 2024 Ship Bottom ranked 530th. The effective rate went from $0.741 to $0.702 per $100 (down 5.26%), and the implied ratio from 61.49% to 56.57%: market values rose faster than assessments.
Tax on common assessed values in Ship Bottom
| Assessed value | 2025 bill | At the 2024 rate | Versus NJ median rate |
|---|---|---|---|
| $200,000 | $2,482.00 | $2,410.00 | −$3,438.00 |
| $300,000 | $3,723.00 | $3,615.00 | −$5,157.00 |
| $400,000 | $4,964.00 | $4,820.00 | −$6,876.00 |
| $500,000 | $6,205.00 | $6,025.00 | −$8,595.00 |
| $750,000 | $9,307.50 | $9,037.50 | −$12,892.50 |
Each bill is the assessed value divided by 100 and multiplied by $1.241, before exemptions, credits or special charges. These are assessed values, not sale prices: at 56.57% the $300,000 row is a property worth about $530,316. The last column is the difference from the same assessment at the $2.960 per $100 state median.
How Ship Bottom compares in Ocean County and New Jersey
Among the 33 municipalities in Ocean County, Ship Bottom ranks 26th highest; the county median is $1.902 per $100, so Ship Bottom sits $0.660 per $100 below it. The next higher rate in the county is Seaside Heights at $1.284, and the next lower is Harvey Cedars at $1.112. Statewide, 6% of municipalities have a lower general tax rate than Ship Bottom.
Outside Ocean County, the closest rates are Harding Township ($1.234, Morris), West Long Branch ($1.266, Monmouth), Bedminster Township ($1.204, Somerset), Brielle ($1.203, Monmouth). 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 Ship Bottom assessment
New Jersey appeals go to the Ocean County Board of Taxation. The petition is due April 1, or May 1 in a year when Ship Bottom 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 56.57% ratio implied by the state's two rates, that range runs from about 48.08% to 65.06% of market value; the Director's official average ratio for Ship Bottom, 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.
Ship Bottom property tax questions
What is the property tax rate in Ship Bottom, NJ?
Ship Bottom's 2025 general tax rate is $1.241 per $100 of assessed value; its effective rate, on market value, is $0.702 per $100. Source: New Jersey Division of Taxation.
How much is the property tax on a $300,000 assessment in Ship Bottom?
$300,000 ÷ 100 × $1.241 = $3,723.00 a year, before exemptions and credits. At the 2024 rate the same assessment owed $3,615.00.
Is Ship Bottom's tax rate high for New Jersey?
It ranks 527th highest of 564, among the lowest tenth of New Jersey municipalities; the median is $2.960 per $100. On the effective rate, which allows for different assessment levels, it ranks 543rd.
How do I appeal a Ship Bottom 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.