Morristown is the county seat.
Local residents of the Town and the Township share the cost of the schools, which for Morristown residents is more than half their tax bill.
The county taxes are seperate for each town in the county based on their assessed valuations.
The local portion covers all other services such as police ,fire etc.
Town services also include servicing the non-tax paying facilities in Town such as the hospital, the county court facilities not covered by the sheriffs office, the churches and all those non-profit groups headquartered in Morristown such as Family Service, Visiting Nurse and Private Schools and social clubs. Everytime they expand, they take another tax paying property off the tax rolls and the remaining property owners make up the difference. As the county grew, the groups serving county residents expanded also but since they are located in Morristown, it is the local community that provides their services at the local taxpayers expense.
Another problem in an economic downturn, is that commercial properties are taxed according to the their income. When their income goes down they can get their taxes reduced. Homeowners are taxed according to the value of the land and buildings. In a small town, land is scarce and therefore more valuable.
The taxes for the school portion of the tax is not based on the number of students but the value of the tax base. As office buildings in the Township were vacated, their values went down. Morristown's values have gone up with the addition of more new construction downtown, therefore even they they have fewer children in the system, their share of the school tax has gone up.
So Morristown taxpayers are forced to pay a premium to live there. It may not be fair but I still would not want to live anyplace else. Morristown seems to attrack the best people, its population is more diverse, caring, creative and friendlier than anyplace else in the area. Its truly a special place.