Atlantic County Tax Rate Falls, but Property Tax Levy Has Risen Millions, Records Show

County Chairman John Risley points to repeated tax-rate reductions, but a South Jersey NewsBeat review finds the county collected $9 million more in property taxes in 2025 than in 2024, with another increase projected for 2026.

ATLANTIC COUNTY, N.J. — Atlantic County officials have repeatedly highlighted reductions in the county property tax rate as evidence of responsible financial management. But a review of official county budget and audit records reveals another side of the financial picture: The total amount of property taxes raised to support county government has continued to increase.

The county's general-purpose property tax levy rose from $179.46 million in 2024 to $188.47 million in 2025, an increase of more than $9 million, or approximately 5%.

For 2026, County Executive Dennis Levinson introduced a budget projecting a levy of approximately $198.5 million, which would represent an increase of roughly $19 million over the 2024 level.

The figures illustrate an important distinction that can be confusing for property owners: A lower tax rate does not necessarily mean the government is collecting less money in taxes.

The issue resurfaced during an October 22 interview with Atlantic County Board of Commissioners Chairman John Risley on Off The Press with Scott Cronick on News Talk 1400 & 92.3 WOND.

Risley emphasized the county's record of reducing its tax rate.

"And we did lower the rate, and we've been lowering the rate, the tax rate," Risley said. "And I think that's important because many of us who serve on the board have been boards of education members or city council members. And we know how tough it is for the municipal governments to hold the line."

His statement about the tax rate is supported by county records.

However, the total tax levy tells a different, though not contradictory, story.

What the County's Financial Records Show

South Jersey NewsBeat reviewed Atlantic County's adopted budget figures and the county's published audit records for 2024 and 2025.

The records show:

• 2024: The county raised $179,457,659 through its general-purpose property tax levy.

• 2025: The levy increased to $188,474,439.81.

• 2026: Levinson's introduced budget projected approximately $198.5 million in property taxes for general county purposes.

The 2024-to-2025 increase was $9,016,780.81, approximately 5%.

Using the county's original 2026 projection, the increase from 2024 would be approximately $19 million, or 10.6%.

The final 2026 adopted levy was not independently confirmed in this review, so the 2026 amount should be understood as the county's published budget projection rather than a verified final figure.

The 2024 and 2025 figures, however, are supported by the county's official financial records.

How Can the Tax Rate Fall While the Levy Rises?

The answer lies in the difference between the tax rate and the tax levy.

The tax rate determines how much tax is charged relative to a property's taxable value.

The tax levy is the total amount of money the government raises through property taxation.

If the overall taxable value of property in Atlantic County increases, the county can apply a lower tax rate while still collecting more money.

For example, a government could reduce its tax rate by 5% but collect more tax revenue if its taxable property base grew by 10%.

That is why the two measures must be considered separately.

A falling tax rate can benefit property owners, but the effect on any particular household depends on its taxable property value, the municipality's equalization adjustments and other factors.

It would be inaccurate to conclude from the countywide levy increase alone that every Atlantic County homeowner is paying more.

Likewise, a lower county tax rate does not establish that every homeowner received a tax reduction.

County Has Acknowledged the Problem

Levinson has previously acknowledged that tax-rate reductions do not always translate into lower bills for residents.

In his 2025 budget message, the county executive explained that changes in property assessments can offset the benefits of a lower rate.

He cited differences between municipal assessments and market values as a continuing concern, particularly in communities where property assessments have not kept pace with changing real estate prices.

Levinson has advocated countywide property assessment practices that would more consistently reflect current values.

The issue is especially relevant in Atlantic County, where coastal communities and mainland municipalities can experience substantially different real estate market conditions.

As a result, a countywide tax-rate reduction can have different effects depending on where a property owner lives.

County Spending Has Also Increased

The rising levy comes as Atlantic County has faced higher operating expenses.

The county adopted a general-purpose budget of approximately $262.1 million in 2024.

That increased to approximately $267.2 million in 2025.

For 2026, Levinson introduced a spending plan of approximately $283 million.

County officials have identified several reasons for higher costs, including employee compensation, healthcare benefits, public safety operations and contractual obligations.

In his 2026 budget message, Levinson said the county was incorporating competitive pay scales in agreements involving 23 bargaining units.

He also cited additional costs at Meadowview Nursing and Rehabilitation Center, the county justice facility and Harborfields youth detention facility.

The administration has sought to contain expenses through measures including leaving certain vacant positions unfilled.

These rising expenses help explain why the county's total property tax requirement can increase even when officials succeed in reducing the tax rate.

Surplus Funds Help Hold Down Taxes

Atlantic County has also relied on accumulated surplus funds to reduce the amount that must be raised through property taxation.

In 2024, the county used approximately $16.9 million in surplus to support its budget.

That amount increased to approximately $19.3 million in 2025.

For 2026, Levinson proposed using approximately $22.5 million in surplus.

Using surplus allows the county to pay for part of its annual spending without raising the same amount through current-year property taxes.

However, it is important to distinguish that funding strategy from a reduction in the cost of government.

Surplus is an existing financial resource. Using it can help limit a tax increase, but it does not necessarily mean the county's ongoing operating expenses have declined.

Atlantic County entered 2026 with a strong fund balance.

According to its published 2025 audit synopsis, the county's year-end fund balance increased from approximately $38.6 million at the beginning of 2025 to $57.2 million at the end of the year.

That provides the county with financial flexibility as it addresses rising costs and future obligations.

Risley Emphasizes Efficiency

During his WOND interview, Risley discussed the broad range of services Atlantic County provides, including public safety, education and social services.

He noted that county government operates services that individual municipalities generally cannot provide independently.

"We provide services, those services that the cities can't do on their own," Risley said.

He specifically mentioned the county jail, prosecutor's office and animal shelter.

"The whole list goes on and on and on," Risley said. "So we provide services. And the trick is to try to provide those services as cheaply and as efficiently as possible."

Risley, who is seeking reelection in November, described controlling the tax rate as an important part of that responsibility.

The county's record of rate reductions is supported by its published financial statements and announcements.

The increasing tax levy, however, demonstrates that the county's overall property tax collections have continued to grow.

Both facts are important when evaluating the county's financial performance.

What Does This Mean for Homeowners?

For Atlantic County residents, the most important number is ultimately the amount they pay.

A homeowner's property tax bill includes multiple components, typically covering municipal government, county government and public schools, along with any applicable special-purpose taxes.

County government controls only its portion.

Even if the county tax rate decreases, an increase in school or municipal taxes can result in a higher overall bill.

Similarly, changes in a property's taxable value can affect the county portion of the bill despite a lower countywide rate.

That makes it important for residents to examine the actual county tax amount on their bills rather than relying solely on announcements about changes in the rate.

Two Numbers, Two Different Stories

Atlantic County's financial records support two conclusions.

First, county officials have reduced the general-purpose property tax rate in recent years, a point emphasized by Risley and Levinson.

Second, the total general-purpose property tax levy increased by more than $9 million between 2024 and 2025, with another increase projected in the 2026 budget.

Those findings are not mutually exclusive.

The county can lower the rate while collecting more money because of growth in the taxable property base.

For taxpayers, the distinction matters.

A lower tax rate may indicate that property values have increased sufficiently to spread the county's tax requirement across a larger base. It does not, by itself, establish that government spending has declined or that every household is paying less.

With the November 3 election approaching, Atlantic County voters have reason to consider both sides of the financial picture: the county's record of reducing tax rates and the continued growth in the amount of property tax revenue needed to fund government operations.

Atlantic County Board of Commissioners Chairman John Risley discussed county finances during the October 22 edition of Off The Press with Scott Cronick, airing weekdays from 4 to 6 p.m. on News Talk 1400 & 92.3 WOND.