Everyone who lives in this southern Morris County township treasures the sheer beauty of the place -- rolling hills, open meadows, quiet country roads and hundreds of acres of woods with fox, deer, coyotes and the occasional bear. This 20-square-mile township is just 27 miles from Manhattan, but more than 40 percent of its area is protected open space, where building is forbidden. Harding has very few sewers, no water service and zoning that specifies lots can be no less than five acres. Miles of bridle paths wind through the hills, and cows, sheep and horses still graze in the fields. Rockefellers have lived there, United States presidents have visited over the years and it is currently home to several chief executives of Fortune 500 companies.

For those commuting to Manhattan by car from Harding, the drive is about an hour and 15 minutes. Other commuters drive 5 to 10 minutes to a train station in Madison, Convent Station, Morristown or Basking Ridge and ride the Midtown Direct to Penn Station in about 60 minutes

Boasting the lowest real estate tax rates in the state, Harding does this through "shared services".