55 Bittern Ln

Step 1 · Market value

Likely range $317,286 – $414,076, from 12 comparable Berkeley sales in the past 18 months, at this home's 1,412 sq ft.

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 $340,593 home should be assessed near $180,344.

Step 3 · Assessed value

Set at the last town-wide revaluation and mostly frozen since. That's $27,156 above what the ratio math suggests (15.1%).

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 $2.470 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

30%71%

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