175 Liberta Dr

Step 1 · Market value

Likely range $289,254 – $432,140, from 12 comparable Berkeley 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 Berkeley assessments sit below market value — republished every October, applied town-wide. A $325,301 home should be assessed near $172,247.

Step 3 · Assessed value

Set at the last town-wide revaluation and mostly frozen since. That's $32,447 below what the ratio math suggests (18.8%).

Step 4 · The tax rate — same for every Berkeley home

$1.213 Schools · 47% $0.582 County · 22% $0.795 Town · 31%

This home's own bill implies $2.232 per $100 — below the general rate, usually a deduction on the bill (senior, veteran, disabled).

Step 5 · The bill

This home vs. every recent Berkeley sale · assessed ÷ market

27%68%

The evidence · comparable sales (SR1A usable-sale records)