The borough had the 20th-highest property tax rate in New Jersey with an equalized rate of 4.442% in 2020, compared to 3.470% in the county as a whole and a statewide average of 2.279%.[20]
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Elk Township was formed as a township by an act of the New Jersey Legislature on April 17, 1891, from portions of Clayton Township, Glassboro Township and South Harrison Township.[19] The township was named for elk hunted in the area.[20]
Garwood was incorporated as a borough on March 19, 1903, from portions of Cranford and Westfield Town.[20]
Originally a planned community, the borough was named for a pair of lakes which served to distinguish Mountain Lakes as “the first year-round residential lake community in northwestern New Jersey.”[23] Mountain Lakes was incorporated as a borough by an act of the New Jersey Legislature on March 3, 1924, from portions of Boonton Township and Hanover Township, subject to the results of a referendum passed on April 29, 1924.[24][25][26]
Charles K. Landis was a land developer who was the driving force behind the creation of Hammonton and Vineland. Landis also had a hand in establishing other small communities, including Landisville, in Buena Borough. He planned to make it county seat of a new county called Landis County, which would incorporate land from the surrounding counties. However, the locals were against this, and began calling him “King Landis”.[25]
The historic community of Sergeantsville is located within Delaware Township, as well as the unincorporated community of Raven Rock.
White Township was incorporated as a township by an act of the New Jersey Legislature on April 9, 1913, from portions of Oxford Township, based on the results of a referendum held on May 1, 1913, making it the second-youngest township in the county.[19][20] The township was named after Alexander White, who came to the area sometime before 1760 and built a stone mansion called “The White House” near a place called Roxburg.[21][22]
Highlands was incorporated as a borough by an act of the New Jersey Legislature on March 22, 1900, from parts of Middletown Township. Additional parts of Middletown Township were annexed in 1914.[22]
The Borough of Neptune City was incorporated on October 4, 1881, based on a referendum held on March 19, 1881. The boundaries included all of present-day Neptune City, along with what is now Avon-by-the-Sea and the southern portion of Bradley Beach. On March 23, 1900, a bill approved in the New Jersey Legislature created the Borough of Avon-by-the-Sea. On March 13, 1907, the eastern portion of Neptune City was annexed to the Borough of Bradley Beach.[21] The borough was named for Neptune, the Roman water deity, and its location on the Atlantic Ocean.[22][23]
Commercial Township was incorporated as a township by an act of the New Jersey Legislature on February 27, 1874, from portions of Downe Township.[19] The township was named for its shellfish industry.[20]