The Fair Share Report
2 Pine Forest Ct
Middle, NJ 08210
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.
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Step 1 · Market value
Likely range $441,393 – $608,570, from 12 comparable Middle sales in the past 18 months, at this home's 2,241 sq ft.
Step 2 · The Director's Ratio
The state's official measure of how far Middle assessments sit below market value — republished every October, applied town-wide. A $540,399 home should be assessed near $346,342.
Step 3 · Assessed value
Set at the last town-wide revaluation and mostly frozen since. That's $13,042 below what the ratio math suggests (3.8%).
Step 4 · The tax rate — same for every Middle home
$1.150 Schools · 55% $0.309 County · 15% $0.623 Town · 30%
Step 5 · The bill
This home vs. every recent Middle sale · assessed ÷ market
39%84%
Paying about right
This home's ratio lands inside Middle'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 |
|---|---|---|---|---|
| 24 MARLYN DRIVE | 2026-04 | $375,000 | 2,147 | 74.6% |
| 16 SAND CASTLE DRIVE | 2025-07 | $680,000 | 2,560 | 59.8% |
| 614 DIAS CREEK RD | 2025-12 | $582,500 | 2,145 | 50.1% |
| 905 PENNSYLVANIA AVE | 2026-05 | $415,000 | 2,107 | 54.7% |
| 1 KIMBLE AVE | 2025-07 | $490,000 | 2,032 | 74.2% |
| 2 S 15TH ST | 2025-05 | $540,000 | 2,604 | 54.6% |
| 20 LOCHALSH LANE | 2025-07 | $555,000 | 2,868 | 52.5% |
| 30 BROOKS AVE | 2025-11 | $500,000 | 2,570 | 82.7% |
| 2 SAND DOLLAR DRIVE | 2026-02 | $482,000 | 1,800 | 52.9% |
| 1127 STONE HARBOR BLVDA20 | 2025-12 | $1,900,000 | 1,938 | 43.8% |
| 51 ACORN LANE | 2025-04 | $405,000 | 2,000 | 57.0% |
| 1116 STONE HARBOR BLVD101 | 2025-12 | $1,525,000 | 2,439 | 42.1% |
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