The Fair Share Report
49 Second St
Highlands, NJ 07732
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 $488,140 – $923,363, from 12 comparable Highlands 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 Highlands assessments sit below market value — republished every October, applied town-wide. A $614,993 home should be assessed near $607,736.
Step 3 · Assessed value
Set at the last town-wide revaluation and mostly frozen since. That's $32,964 above what the ratio math suggests (5.4%).
Step 4 · The tax rate — same for every Highlands home
$0.700 Schools · 41% $0.196 County · 11% $0.813 Town · 48%
This home's own bill implies $1.433 per $100 — below the general rate, usually a deduction on the bill (senior, veteran, disabled).
Step 5 · The bill
This home vs. every recent Highlands sale · assessed ÷ market
64%137%
Paying about right
This home's ratio lands inside Highlands'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 |
|---|---|---|---|---|
| 39-D JACKSON ST. | 2025-05 | $537,000 | 1,440 | 101.2% |
| 25 MILLER STREET | 2025-04 | $793,000 | 1,422 | 89.1% |
| 14 SEADRIFT AVENUE | 2026-04 | $920,000 | 1,560 | 81.5% |
| 315-D SHORE DRIVE | 2026-05 | $520,000 | 1,636 | 92.4% |
| 315-B SHORE DRIVE | 2025-06 | $510,000 | 1,636 | 100.1% |
| 58 BARBARIE AVENUE | 2025-04 | $640,003 | 1,482 | 95.6% |
| 45 PORTLAND ROAD | 2025-03 | $475,000 | 1,440 | 108.2% |
| 55 BAY AVENUE | 2025-04 | $475,000 | 1,444 | 100.9% |
| 52 BARBERIE AVENUE | 2026-05 | $699,000 | 1,764 | 100.1% |
| 14 LIGHTHOUSE POINT ROAD | 2026-06 | $1,637,000 | 2,280 | 86.2% |
| 28 SECOND STREET | 2026-02 | $950,000 | 2,083 | 103.5% |
| 85 SEADRIFT AVENUE | 2025-02 | $604,999 | 1,796 | 97.6% |
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