The 75-acre (300,000 m2) wooded community of 85 households is located about 33 mi (53 km) west of New York City. Residents own their houses, but pay a lease for the land, which is owned collectively by the community. Free Acres contains a farmhouse and a spring-fed pool. Residents of Free Acres still pay tax to the Free Acres Association, which is now a more common version of the property tax, based on the value of the land and any improvements. The association maintains the community's streets and swimming pool, approves architectural changes to homes, and pays a lump sum in taxes to the two municipalities.
Among the early residents of Free Acres were author Thorne Smith and his wife Celia, and actor James Cagney and his wife Billie. It has been home to scientists who worked at the nearby Bell Labs Murray Hill.
