The Fair Share Report

87 Maple St

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

≈ $2,044,547

Likely range $1,618,699 – $2,550,407, from 12 comparable Summit sales in the past 18 months (home size estimated from assessor data — range widened).

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 $2,044,547 home should be assessed near $629,925.

Step 3 · Assessed value

$559,300

Set at the last town-wide revaluation and mostly frozen since. That's $70,625 below what the ratio math suggests (11.2%).

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

$25,006/yr
Public schools$13,063
Union County$6,109
Town of Summit$5,835
Summit average$19,697

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

Town median 26.5%
This home · 27.4%

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
26 HAWTHORNE PL2025-04$2,200,0003,13329.6%
12-14 GLENSIDE AVE2026-02$990,0002,83826.2%
115 MAPLE ST2025-10$2,550,0003,09323.8%
28 MOUNTAIN AVE2025-07$1,300,0002,46822.2%
25 WALNUT ST2025-10$620,0002,96039.8%
6 JOANNA WAY2025-12$1,800,0002,97128.6%
69 ELM ST2026-06$2,300,0002,84520.6%
55 ROTARY DR2025-08$2,150,0003,03225.1%
16 ROTARY DR2025-04$2,051,0002,95930.2%
11 LINDA LANE2025-08$1,750,0003,10831.9%
242 KENT PL BLVD2025-05$2,055,0003,20024.4%
33 CROMWELL PKWY2025-12$2,489,0003,05224.2%

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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 →