A few issues to consider. I've had three Tacomas so know a little about them.
Value wise you might as well buy new because all said and done, you can usually get a brand new Tacoma for only 2-3 k more than a 2 year old used one since they hold their value so well.
Do you want the older 4.0 or the new POS 3.5? The 3.5 has higher peak hp, but less usable power where you're normally driving at. Also many of them are coming low on transmission fluid from the factory with that sealed unit. Also, they've been having issues with them and numerous TSBs have come out for them to flash or reprogram them.
The newest Tacoma is a better truck (truck itself, not counting the drivetrain). Smoother, quieter, nice ride. The older Tacoma has the better motor and won't piss you off with its stupid shifting and lack of bottom end power.
All said, I like my 4Runner more than any of the Tacomas or Tundra I've had
