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New Jersey property-tax definition

Common level range

The Chapter 123 corridor around a municipality's certified ratio, generally 15% above and below the average ratio.

Worked New Jersey example

Gloucester Township's 56.95% ratio produces a certified range approximately 48.41% to 65.49% for tax year 2026.

Why it matters

Watchdog keeps the definition beside the property data so users can distinguish an observed public record from an interpretation or derived screening signal.

Official source

https://www.nj.gov/treasury/taxation/pdf/lpt/chap123/2026CH123.pdf

For homeowners

Use the term to understand what a tax or assessment record is actually saying before assuming it represents market value or a future bill.

For professionals

Keep the source and observation date with the number, verify the authoritative record, and document any calculation or professional conclusion separately.