The Fair Share Report
108 S Commonwealth Ave
Upper, NJ 08057
The town corrects for market drift once a year — but only on average. This report measures whether this house drifted with the herd or away from it.
This home's full record →Check another house →
Step 1 · Market value
Likely range $578,042 – $2,862,665, from 12 comparable Upper sales in the past 18 months (home size estimated from assessor data — range widened).
Step 2 · The Director's Ratio
The state's official measure of how far Upper assessments sit below market value — republished every October, applied town-wide. A $977,943 home should be assessed near $554,005.
Step 3 · Assessed value
Set at the last town-wide revaluation and mostly frozen since. That's $188,295 above what the ratio math suggests (34.0%).
Step 4 · The tax rate — same for every Upper home
$1.649 Schools · 72% $0.331 County · 14% $0.323 Town · 14%
Step 5 · The bill
This home vs. every recent Upper sale · assessed ÷ market
20%134%
Paying about right
This home's ratio lands inside Upper's normal band. The drift hasn't singled it out — no case for a tax appeal.
The evidence · comparable sales (SR1A usable-sale records)
| Address | Sold | Price | Sq ft | Ratio |
|---|---|---|---|---|
| 18 E VINCENT AVE | 2025-08 | $1,999,999 | 2,904 | 37.3% |
| 17 E GOLDEN OAK LA | 2026-02 | $842,500 | 2,202 | 52.2% |
| 26 E WEBSTER AVE | 2025-02 | $2,237,500 | 2,313 | 36.8% |
| 33 E SUMNER AVE | 2025-03 | $3,100,000 | 2,372 | 33.2% |
| 2612 S COMMONWEALTH AVE | 2025-01 | $2,820,000 | 2,769 | 26.3% |
| 9 N COMMONWEALTH AVE | 2025-01 | $1,750,000 | 2,291 | 63.3% |
| 825 STAGECOACH RD | 2026-06 | $881,330 | 2,879 | 58.8% |
| 36 E HOLLYWOOD LA | 2025-12 | $950,000 | 2,592 | 42.1% |
| 1054 RT US 9 SO | 2025-06 | $567,750 | 2,615 | 63.5% |
| 14 TOWNSEND RD | 2026-02 | $275,000 | 1,706 | 69.7% |
| 14 LYNDHURST RD | 2026-04 | $515,000 | 1,992 | 44.2% |
| 727 RT 50 | 2025-06 | $470,000 | 2,039 | 53.0% |
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