The Fair Share Report

2 Lorraine Rd

Summit, NJ 07901

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.

Step 1 · Market value

≈ $2,671,043

Likely range $2,183,385 – $3,142,443, from 12 comparable Summit sales in the past 18 months, at this home's 3,651 sq ft.

Step 2 · The Director's Ratio

30.81%

The state's official measure of how far Summit assessments sit below market value — republished every October, applied town-wide. A $2,671,043 home should be assessed near $822,948.

Step 3 · Assessed value

$679,500

Set at the last town-wide revaluation and mostly frozen since. That's $143,448 below what the ratio math suggests (17.4%).

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

$4.470 per $100 assessed

$2.335 Schools · 52% $1.092 County · 24% $1.043 Town · 23%

Summit also levies a Special Improvement District charge inside its district boundaries — the county roll doesn't say which homes are in it, but a bill's "IMPROVEMENT DISTRICT" line does. District homes pay $4.654 per $100 all-in (+$0.184).

Step 5 · The bill

$30,380/yr
Public schools$15,870
Union County$7,422
Town of Summit$7,089
Summit average$19,697

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

Town median 26.5%
This home · 25.4%

16%41%

Paying about right

This home's ratio lands inside Summit's normal band. The drift hasn't singled it out — no case for a tax appeal.

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

AddressSoldPriceSq ftRatio
22-22A WALNUT STREET2025-03$850,0003,66432.8%
100 LARNED RD2025-11$3,200,0003,82121.5%
45 LEWIS AVE2025-08$1,900,0003,52118.2%
80 WOODLAND AVE2025-01$3,325,0003,75922.2%
79 BLACKBURN PL2025-06$2,725,0003,16622.5%
49 NORWOOD AVE2026-05$2,500,0002,87621.3%
138 MOUNTAIN AVE2025-05$2,300,0003,84627.4%
10 WESTMINSTER RD2026-05$2,650,0003,35024.3%
18 PINE RIDGE DR2026-06$2,325,0003,17823.3%
226 MOUNTAIN AVE2026-06$1,680,0002,61822.4%
69 ELM ST2026-06$2,300,0002,84520.6%
84 PINE GROVE AVE2026-06$2,250,0003,23026.0%

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Estimates from public records — NJ MOD-IV assessments, SR1A usable sales, and Treasury/DCA rate tables. Your house has a history. Write the next chapter on Plotline →