Uniformity Index
558 NJ tax districts with current assessment-consistency dataHow consistently do New Jersey municipalities assess property?
Built from the Coefficient of Deviation published by the Division of Taxation and cross-checked against the state's verified arm's-length sales. This is municipal system context, not a finding about any one parcel.
How U — Uniformity is built
Seventy percent of each town's current index is its Coefficient of Deviation, the Division of Taxation's measure of how consistently assessment ratios cluster around the municipality's median ratio. Thirty percent is an assessment-currency component built from the drift between the town's officially published assessment ratio and the ratio implied by recent state-verified sales.
A higher result means the measured assessment system is more consistent and its ratio evidence is more current. It does not mean the town has lower taxes, is a better place to live, or that every individual parcel is correctly assessed.
O and U answer different questions. O — Overassessment Position examines an individual property against supported value and Chapter 123 context. U — Uniformity measures municipality-wide assessment consistency. A property can be strong on one and pressured on the other.
Parcel mix is context, not a score input. Residential and commercial counts are shown because property mix can help explain assessment workload and fiscal structure. A correlation does not establish causation.
Sources: NJ Division of Taxation Table of Equalized Valuations and Abstract of Ratables, including Coefficient of Deviation, plus SR-1A verified arm's-length sales. Methodology is living and versioned.