Free Acres is an unincorporated community located along the border of Berkeley Heights in Union County and Watchung in Somerset County, in New Jersey, United States. Free Acres was created in 1910 as a social experiment by Bolton Hall, an Irish-born New York entrepreneur, reformer and follower of Leo Tolstoy. Hall believed in economist Henry George's idea of single taxation, under which residents pay a land value tax to the community based on the value of the land alone, and in turn, the community pays a lump sum to the municipality.