The Fair Share Report
26 Jill Ave
Upper, NJ 08223
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 $681,449 – $833,315, from 12 comparable Upper sales in the past 18 months, at this home's 3,415 sq ft.
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 $784,863 home should be assessed near $444,625.
Step 3 · Assessed value
Set at the last town-wide revaluation and mostly frozen since. That's $15,325 below what the ratio math suggests (3.4%).
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
36%79%
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 |
|---|---|---|---|---|
| 2 ERICA LA | 2025-05 | $615,000 | 3,082 | 54.1% |
| 10 RED CLOVER DR | 2025-05 | $785,000 | 3,217 | 47.7% |
| 9 HARRYS CT | 2025-05 | $820,000 | 3,502 | 56.2% |
| 313 W QUAIL DR | 2025-05 | $399,000 | 3,111 | 64.9% |
| 30 CRESTVIEW DR | 2025-03 | $695,000 | 3,024 | 64.5% |
| 13 SOMERS AVE | 2026-06 | $591,000 | 2,744 | 58.7% |
| 10 BERWYN DR | 2025-07 | $665,000 | 2,962 | 61.2% |
| 527 NORTH SHORE RD | 2025-11 | $528,000 | 3,201 | 64.5% |
| 11 INLET TER | 2025-02 | $560,000 | 2,754 | 55.9% |
| 4 DANA AVE | 2025-07 | $595,000 | 2,523 | 54.8% |
| 6 LUKE CT | 2025-12 | $525,000 | 2,710 | 69.9% |
| 6 ELLA LAYNE | 2025-10 | $950,000 | 3,380 | 55.5% |
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