How is the apportionment of county costs determined?

The apportionment of county costs is determined based on the equalized value of real property in each municipality. This method ensures that the distribution of costs reflects the relative wealth and property value within each municipality, which is significant for local budgeting and tax assessments. By using equalized values, the county can allocate costs more equitably, as municipalities with higher property values are typically in a better position to generate tax revenue to cover their share of the costs. This approach aligns with the property tax system in New Jersey, where assessed property values are a key factor in determining tax burdens and contributions to county expenses.

Other methods, such as geographic size, equal distribution among municipalities, or municipal income levels, do not take into account the actual economic footing of the municipalities in relation to their property values, which could lead to imbalances in how costs are borne by each municipality.