reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS › Section 18:14-3.5 - Limitation on deduction

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A qualified claimant may obtain only one
				deduction on only one dwelling house. This deduction may not be divided between two
				or more residences and the dwelling house upon which deduction may be allowed must
				be the claimant's principal place of residence. A deduction cannot be allowed on a
				dwelling house on which the claimant has only an estate for a term of years, a
				leasehold interest, or an interest of any other nature less than an estate in fee. A
				deduction may be allowed where the claimant's interest in the dwelling house is that
				of a tenant for life provided the tenant is responsible for the payment of taxes on
				the property on which the deduction is granted.
(b) Where both the claimant and his or her
				wife/civil union partner meet all prerequisites for deduction as persons of the age
				65 years or over and where the claimant owns one residence and his or her wife/civil
				union partner owns another house located in this State, the deduction may be allowed
				only with respect to the dwelling house, which constitutes their principal place of
				residence. The result is the same where the claimant and his or her wife/civil union
				partner, as tenants by the entirety, own two residences. A deduction may be allowed
				only on the dwelling house, which constitutes claimant's principal place of
				residence. One spouse/civil union partner may not claim the deduction on one house
				while his or her spouse/civil union partner claims the deduction on the second
				house, because only one house can qualify as the principal place of
				residence.
(c) Where the title to the
				dwelling house is held by a senior citizen or a totally and permanently disabled
				citizen or a surviving spouse/surviving civil union partner, and a veteran, and they
				own the dwelling house either as tenants by the entirety, joint tenants, or as
				tenants in common, each claimant shall be entitled to his or her full veteran's
				deduction but only his or her proportionate share of this deduction even if the
				aggregate deductions granted exceeds the maximum deduction allowed for the
				applicable year. However, the deductions granted do not exceed each claimant's
				proportionate share of the total taxes assessed against the property.
(d) The sum deducted shall not exceed: $ 250.00 in
				the year 1983 and in each year thereafter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS › Section 18:14-3.7 - Change in status; notice

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any person receiving a deduction is required
				to notify the collector or assessor immediately upon the occurrence of any transfer
				of title or other change in status which affects a person's entitlement to the
				deduction.
(b) Any cooperative or mutual
				housing corporation with respect to which claims for the deduction have been allowed
				and any person receiving a deduction are required to notify the collector or
				assessor immediately upon the occurrence of any transfer of title or other change in
				status which affects a person's eligibility for the deduction.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS › Section 18:14-3.8 - Pro rata or complete revocation of deduction

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where a claimant
				sells, transfers title to, or no longer principally occupies the dwelling house
				during the tax year, a post-tax year statement must be filed to prove the claimant's
				eligibility to claim the deduction for that portion of the tax year prior to the
				sale or transfer, or where the claimant no longer occupies the dwelling as his or
				her principal residence. The amount of any lien and tax liability shall be prorated
				by the tax collector upon the transfer of title based on the number of days during
				the tax year that entitlement to the claimant's tax deduction is established.
				Therefore, where a claimant sells, transfers title to, or no longer occupies the
				property as the principal residence during the tax year, a post-tax year statement
				must be filed to prove his or her entitlement to the deduction for the portion of
				the tax year prior to the sale, transfer, or as of the date when the property was no
				longer occupied as the claimant's principal residence.
(b) Upon the failure of a claimant to file the
				statement within the time prescribed or to submit such proof as the collector
				determines necessary to verify a statement that has been filed, or if it is
				determined that the income of any such person exceeded $ 10,000 for the tax year
				during which the change of circumstances occurred, the claimant's tax deduction for
				said tax year shall be disallowed and his or her taxes, equivalent to the amount of
				the deduction, shall be payable on or before June 1 of the post-tax year or, where
				an extension of time for filing has been granted no later than 30 calendar days
				after the expiration of said extension, after which date if unpaid, said taxes shall
				be delinquent, constitute a lien on the property, and, in addition, the amount of
				said taxes shall be a personal debt of said person.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS › Section 18:14-3.9 - Disallowance of claim; notice

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If the application
				for deduction has been disapproved, a Notice of Disallowance (Form PD-4) shall be
				forwarded to the claimant by regular mail and shall set forth the reason or reasons
				for disallowance of the claim and shall also set forth a statement notifying the
				claimant of his or her right to appeal to the county board of taxation as set forth
				in N.J.A.C.
				18:14-3.10.
1.
				By the assessor: Where an initial application for deduction under
				N.J.S.A.
				54:4-8.40 et seq. Form PTD has been filed with the
				assessor on or after October 1 and no later than December 31 of the year preceding
				the tax year for which the deduction is claimed and it has been denied, Notice of
				Disallowance (Form PD-4) shall be forwarded by the assessor to the claimant on or
				before June 1 of the tax year.
2. By the
				collector:
i. Where an initial application for
				deduction under
				N.J.S.A.
				54:4-8.40 et seq. Form PTD has been filed with the
				collector on or after January 1 and not later than December 31 of the tax year and
				it has been denied, Notice of Disallowance (Form PD-4) shall be forwarded by the
				collector to the claimant within 30 days of receipt of the application; or
ii. Where the deduction has been denied by the
				collector because the claimant failed to prove his or her entitlement to the
				deduction for the tax year or to the continuation of the deduction for the ensuing
				tax year, as required by
				N.J.S.A.
				54:4-8.44a, Notice of Disallowance (Form PD-4)
				shall be forwarded to the claimant on or before April 1 of the post-tax year or,
				where an extension of time for filing has been granted, no later than 30 calendar
				days following the expiration of said extension.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS › Section 18:14-3.10 - Appeals

Current through Register Vol. 56, No. 14, July 15, 2024
An aggrieved claimant may appeal from the disallowance of a claim
				  for a real property tax deduction in the same manner as is provided for appeals from
				  local property tax assessments generally. However, in the event that a claimant's
				  application for a real property tax deduction is disallowed by the assessor or
				  collector on a date too late to permit the applicant to file an appeal with the
				  county board of taxation on or before April 1 of such year, then the applicant may
				  file an appeal at any time on or before April 1 of the succeeding year. If such
				  appeal is filed by the applicant within such time as to permit it to be calendared
				  and heard by the county board of taxation during the year immediately following the
				  year to which such appeal relates, the county board of taxation may hear and decide
				  such appeal for the tax year to which the appeal relates. The claimant's appeal
				  should set forth the reasons for the appeal, the nature and the location of the
				  property, the claimant's documents supporting his or her reasons for the appeal and
				  a statement describing the tax year at issue and the relief
				  sought.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION › Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS › Section 18:14-3.11 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.1 - Persons required to file

Current through Register Vol. 56, No. 14, July 15, 2024
In order that land in agricultural or horticultural use may be
				  assessed under the Act, the landowner must file an application Form FA-1 requesting
				  such assessment and Form FA-1 G.S. to verify gross sales with the assessor of the
				  taxing district in which such land is situated on or before August 1 of the pre-tax
				  year. For contiguous lands straddling more than one taxing district, see
				  N.J.S.A.
				  54:4-23.18.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.3 - Form FA-1, signature and verification

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Form FA-1 is to be filed by the owner of the land at the time the application for
				farmland assessment is made. In the case of multiple ownerships (except corporate
				co-owners) one of the owners may sign on behalf of the other co-owners, and such
				signer will be presumed to have authority to sign on behalf of the other owners. In
				the case of a corporate owner or owners the full name of the corporation must be
				provided on the application accompanied by the signature and title of the corporate
				officer authorized to sign the application on its behalf.
(b) Where an application is filed for lands not
				previously qualified for farmland assessment, unless the owner has submitted a
				woodland management plan pursuant to
				N.J.A.C.
				18:15-2.7, the owner shall also submit a map of
				land use classes and soil groups, as described in the most recent Report of the
				State Farmland Evaluation Committee published annually each October 1.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.4 - Form FA-1 G.S.; signature; verification; income reporting

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The gross sales verification, Form FA-1 G.S.,
				is to be filed by the owner of the land at the time the application for farmland
				assessment is made. In the case of multiple ownerships, except corporate co-owners,
				one of the owners may sign on behalf of the other co-owners, and such signer will be
				presumed to have authority to sign on behalf of the other owners. In the case of a
				corporate owner or owners, the full name of the corporation must be provided on the
				application, accompanied by the signature and title of the corporate officer
				authorized to sign the application on its behalf.
(b) In the case where a product from the farm will
				not be sold until after the August 1 filing deadline, the applicant must still
				provide the name(s) of the product(s), an estimate of the gross sales attributable
				to the product(s) and the date(s) when the product(s) will be sold.
(c) In reporting the activities and the acreage on
				which those activities occur, the applicant should not include non-income-producing
				acres, such as fallow acres, land sown with cover crops, appurtenant woodlands, and
				appurtenant wetlands. However, non-income-producing acres should be included in the
				section for total acreage despite not producing income themselves.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.5 - Extension of time for filing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The owner of land
				in horticultural or agricultural use may file an application after August 1, but
				before December 1 of the pre-tax year if the taxing district in which the land is
				located completes a revaluation of all real property in time to be reflected in the
				assessments for the next succeeding tax year, but not in sufficient time to permit
				applications to be made prior to the deadlines established pursuant to
				54:4-23.1 3a.
(b) The assessor may grant an extension of time
				for filing the application for farmland assessment, which shall terminate no later
				than September 1 of the year immediately preceding the tax year, where it appears to
				the satisfaction of the assessor that failure to file by August 1 was due to:
1. The illness of the owner, established by a
				certification of a physician stating that the owner was physically incapacitated and
				unable to file on or before August 1 and the application is filed with the assessor;
				or
2. The death of the owner or an
				immediate member of the owner's family established by a certified copy of the death
				certificate and the application is filed with the assessor by the individual legally
				responsible for the estate of the owner, or by the owner, as the case may be.
i. An assessor shall not approve an extension of
				time to file an application for farmland assessment in cases where the death of the
				owner or a member of the owner's immediate family occurred prior to January 1 of the
				pre-tax year.
3. Application
				for extension for filing an application under the Act pursuant to this subsection
				may be made only upon completion of the form prescribed by the Director, identified
				as Form FA-X. Copies of the form may be obtained from the assessor of each taxing
				district who is required to provide said form upon request by the
				applicant.
4. Form FA-X is to be filed
				by the owner of the land by August 1 of the pre-tax year. In cases of multiple
				ownerships, except corporate co-owners, one of the owners may sign on behalf of the
				other co-owners, and such signer will be presumed to have authority to sign on
				behalf of the other owners. In the case of a corporate owner or owners, the full
				name of the corporation must be provided on the application, and accompanied by the
				signature and title of the corporate officer authorized to sign the application on
				its behalf.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.6 - Application forms; original and one copy

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				The original Form FA-1 submitted to the assessor shall be retained in the office of
				the assessor.
(b) One copy of each
				application will be forwarded to the county tax administrator prior to January 1 of
				the tax year. The county tax administrator shall review the FA-1 applications as he
				or she considers necessary, assemble the applications in district order and forward
				them to the Division of Taxation, Property Administration, Local Property Branch no
				later than February 15 of the same tax year.
(c) Each copy of the FA-1 application, in the
				space reserved for official use, must be signed and dated by the assessor and be
				marked "approved" or "disapproved."
(d)
				The original Form FA-1 G.S. submitted to the assessor must be retained in the office
				of the assessor. No other copies of Form FA-1 G.S. are required to be submitted to
				the county tax board administrator and the Division of Taxation.
(e) Each copy of the gross sales verification, in
				the space reserved for official use, must be signed and dated by the assessor and be
				marked "approved" or "disapproved."
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.7 - Additional conditions to be fulfilled by an owner of woodland that is devoted exclusively to the production for sale of trees and forest products other than Christmas trees and that is not appurtenant woodland

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The owner of land that is devoted exclusively
				to the production for sale of trees and forest products, other than Christmas trees,
				and that is not appurtenant woodland shall annually submit to the assessor, in
				addition to a completed and timely filed application for farmland assessment (Form
				FA-1) and gross sales verification form (Form FA-1 G.S.), the following information:
1. A copy of the current woodland management plan
				for the landowner's woodlands prepared in accordance with the criteria set forth at
				N.J.A.C.
				18:15-2.10. Unless the assessor requests such
				re-submission, re-submission of the current plan is not required if the plan was
				previously submitted to the assessor and the owner indicates on Form WD-1 that there
				is no change in the plan as initially submitted or, if applicable, when it was most
				recently revised and re-submitted. However, any new plan or amended plan not yet on
				file with the assessor must be submitted.
2. A completed woodland data form (Form WD-1), as
				prescribed by the Director of the Division of Taxation. The information provided on
				such form must apply to the entire pre-tax year and include the following:
i. A description of all woodland management
				activities and practices carried out or to be carried out;
ii. A statement as to the type and quantity of
				tree and forest products sold or to be sold;
iii. The amount of income received and an estimate
				of additional income anticipated to be received from the sale of trees and forest
				products;
iv. A certification in lieu of
				an oath signed by both the landowner and an approved forester stating that the land
				is woodland, actively devoted to agricultural use, that the activities and practices
				reported on Form WD-1 have been or will be carried out in the pre-tax year, their
				implementation represents compliance with the filed woodland management plan, and
				that the information provided on the form is true and correct; and
v. A certification in lieu of an oath signed by
				the landowner stating that the income reported on Forms FA-1 G.S. and WD-1 as
				received or anticipated to be received from the sale of trees and forest products is
				valid and true and, if any activities and practices reported on the form have not
				been completed at the time of its submission, that they will be completed within the
				pre-tax year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.8 - Supportive and subordinate woodland or wetlands presumption

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A woodland or wetlands piece of property is
				presumed to be supportive and subordinate woodland or wetlands when its area is
				equal to or less than the area of the farmland property qualifying for agricultural
				or horticultural uses other than the production for sale of trees and forest
				products, exclusive of Christmas trees.
(b) An owner claiming farmland assessment for a
				woodland or wetlands piece of property exceeding the amount set forth in (a) above
				as presumed to be supportive and subordinate woodland or wetlands, shall submit an
				explanation and additional proofs as the assessor may require to support the claim
				that such woodland or wetlands is supportive and subordinate.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.9 - Filing of copies with the Commissioner

Current through Register Vol. 56, No. 14, July 15, 2024
A woodland owner subject to the additional conditions set forth
				  in N.J.A.C.
				  18:15-2.7 shall submit copies of the application
				  and accompanying information to the Commissioner at the time of filing an
				  application for farmland assessment with the assessor.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.10 - Criteria of a woodland management plan

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An
				owner of land subject to the additional conditions set forth in
				N.J.A.C.
				18:15-2.7 shall submit a woodland management plan
				prepared in accordance with the following criteria:
1. A cover page for the plan must be provided
				delineating the following:
i. The owner's name and
				mailing address;
ii. The municipality
				and county where the subject woodland is located;
iii. The block(s) and lot(s) of the property that
				includes the subject woodland;
iv. The
				amount of acreage of the subject woodland;
v. The name and address of the approved forester
				who prepared the plan, if not prepared by the owner;
vi. The date the plan was prepared; and
vii. The period of time the plan covers, and the
				starting and end date for the plan's implementation.
(1) For a plan that is approved by the State
				Forester on or after February 19, 2013, the period of time a woodland management
				plan covers must not exceed 10 years.
(2) A plan that is approved by the State Forester
				prior to February 19, 2013, that has a duration of longer than 10 years, but does
				not exceed 15 years, will remain in effect for its approved duration.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.11 - Acknowledgment of receipt

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Commissioner,
				upon receipt of the application and accompanying information, shall acknowledge such
				receipt to both the applicant and the assessor on or before September 15 of the
				pre-tax year.
(b) The acknowledgment by
				the Commissioner shall also indicate whether the application is sufficient or
				whether additional information must be submitted by the applicant.
(c) If additional information is requested, the
				applicant shall submit such information to the Commissioner and the assessor within
				14 days of the Commissioner's request.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.12 - Notice of compliance or noncompliance by the Commissioner

Current through Register Vol. 56, No. 14, July 15, 2024
(a) On or before October 31 of the pre-tax year,
				the Commissioner shall notify the assessor in writing of the results of his or her
				review stating whether the requirements of
				N.J.S.A.
				54:4-23.3(a)  have been satisfied
				by the applicant.
(b) If the
				Commissioner determines the applicant has not satisfied such requirements, he or she
				shall indicate the reasons for his or her finding of noncompliance and shall
				indicate the date of last inspection of the land as prescribed under
				N.J.A.C.
				18:15-2.13.
(c) The assessor shall disapprove the application
				determined to be in noncompliance and transmit a notice of disallowance to the
				landowner as provided under
				N.J.A.C.
				18:15-3.6 and
				N.J.S.A.
				54:4-23.13b.
(d) If the Commissioner determines the applicant
				has satisfied such requirements, he or she shall indicate the date of the last
				inspection of the land as prescribed under
				N.J.A.C.
				18:15-2.13 and
				N.J.S.A.
				54:4-23.3a(b).
(e) The assessor, after receipt of a notice of
				compliance, shall approve or disapprove the application in accordance with his or
				her determination as to whether the property is otherwise qualified for farmland
				assessment.
(f) If the Commissioner does
				not give timely notice to the assessor of his or her findings of compliance or
				noncompliance, the assessor may approve or disapprove the application as in the case
				of other applications not subject to the additional conditions as noted under
				N.J.A.C.
				18:15-2.7.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.13 - On-site inspections

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Commissioner,
				in addition to providing for review of each application, shall provide for an
				on-site inspection of the property to determine whether the land is in compliance
				with the filed woodland management plan.
(b) Such on-site inspection shall be made during
				one of the first three years following the initial application and submission of
				accompanying information required by an owner of woodland as set forth in
				18:15-2.7, and thereafter at least once
				every three years.
(c) In the event the
				Commissioner determines the landowner is not in compliance, he or she shall transmit
				a notice of noncompliance to the assessor within 30 days stating the reasons for the
				finding of noncompliance.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 3 - PROOF TO SUPPORT APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-3.1 - Two-year period devoted to agricultural or horticultural use required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Land eligible for
				farmland assessment in addition to meeting the qualifications provided in
				N.J.A.C.
				18:15-3.2 through 3.5 must have been actively
				devoted to agricultural or horticultural use as set forth at N.J.A.C. 18:15-6 for at
				least two successive years immediately preceding the tax year for which such
				assessment is requested.
1. Example: Where
				application for farmland assessment is made for tax year 2017, the land must have
				been actively devoted to agricultural or horticultural use during the entire period
				of calendar years 2015 and 2016.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 3 - PROOF TO SUPPORT APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-3.2 - Area of land devoted to agricultural or horticultural use

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Land actively devoted to agricultural or
				horticultural use, including fallow land and land in rotation, in order to be
				eligible for farmland assessment, must have a minimum area of five acres.
(b) In determining the area of such land, all the
				land under barns, sheds, seasonal farm markets selling predominantly agricultural
				products, seasonal agricultural labor housing, silos, cribs, greenhouses and like
				structures, lakes, dams, ponds, streams, irrigation ditches and like facilities is
				included. However, land under the farmhouse, and such additional land as may be
				actually used in connection with the farmhouse, including, but not limited to, land
				used for lawns, flower gardens, shrubs, swimming pools, tennis courts, and for like
				purposes, is excluded in determining the total area.
(c) Where separate parcels of land in agricultural
				or horticultural use under a single ownership are located in the same taxing
				district, compliance with the five-acre minimum area eligibility requirement is met
				if the separate parcels are contiguous and the aggregate eligible area thereof is at
				least five acres. Land under single ownership, separated by a public right of way,
				is considered to be contiguous even if the parcels are included in a farm management
				unit.
(d) Where contiguous land in
				agricultural or horticultural use in one ownership is located in more than one
				taxing district, compliance with the five-acre minimum area requirement is
				determined on the basis of the total eligible area of such land and not the area
				which is located in any particular taxing district.
(e) Where separate, noncontiguous parcels of land
				in agricultural or horticultural use, in a single ownership, are located in the same
				taxing district, a separate application for farmland assessment must be made with
				respect to each parcel. The area of the separate parcels may not be aggregated for
				the purpose of meeting the five-acre eligibility requirement even if the parcels are
				included in a farm management unit.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 3 - PROOF TO SUPPORT APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-3.3 - Filing date

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The owner of land
				actively devoted to agricultural or horticultural use must submit the required
				application for farmland assessment, Forms FA-1 and FA-1 G.S., to the assessor of
				the taxing district where such land is situated, on or before August 1 of the
				pre-tax year in order to be eligible for farmland assessment.
(b) Once an application is filed with the assessor
				for the tax year, it may not be withdrawn by the applicant after October 1 of the
				pre-tax year. (See
				N.J.A.C.
				18:15-8.2, Change of use, pertaining to the power
				of the assessor and the county board of taxation to deny or nullify an application
				where a change in use occurs between August 1 and December 31 of the pre-tax year.)
1. If a change in use of the land occurs between
				August 1 and December 31 of the pre-tax year, either the assessor or the county
				board of taxation shall deny or nullify such application and, after examination and
				inquiry, shall determine the full and fair value of said land under the valuation
				standard applicable to other land in the taxing district and shall assess the same,
				according to such value.
i. If, despite such
				change of use, the land is valued, assessed, and taxed under farmland assessment in
				the ensuing year, the assessor shall enter an added assessment against such land, in
				the "Added Assessment List" for the particular year in the manner prescribed in
				N.J.S.A.
				54:4-63.1 et seq. The amount of the added
				assessment must be in an amount equal to the difference, if any, between the
				assessment imposed under the Act and the assessment that would have been imposed had
				the land been valued and assessed as other land in the taxing district.
ii. The enforcement and collection of additional
				taxes resulting from any additional assessments are to be imposed as provided by
				N.J.S.A.
				54:4-63.1 et seq. The additional assessment
				imposed pursuant to
				N.J.S.A.
				54:4-23.13 does not affect the roll-back taxes, if
				any, under N.J.S.A. 54:4-23.8.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 3 - PROOF TO SUPPORT APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-3.4 - Representation as to use of land

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The
				application for farmland assessment must contain information to confirm that the
				land will continue to be actively devoted to agricultural or horticultural use from
				the date of the application to the end of the tax year for which application for
				farmland assessment is made.
(b) The
				assessor's office must make an on-site inspection of the land at least once every
				three years.
1. The required three year inspection
				cycle is a minimum requirement. In any year where the assessor is not assured that
				land is actively devoted to an agricultural or horticultural use, he or she shall
				perform as many on-site inspections as reasonably necessary to establish the
				eligibility of the land for the purpose of approving or disapproving the application
				for farmland assessment.
2. The
				municipality may impose a fee for an on-site inspection of not more than $ 25.00,
				except that inspection of contiguous and non-contiguous parcels of land under the
				same ownership are subject to a single $ 25.00 fee.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 3 - PROOF TO SUPPORT APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-3.5 - Additional proof may be required by the assessor

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each assessor may at any time require the
				submission of such additional proof as necessary to establish the right of an
				applicant to farmland assessment.
(b)
				The applicant, on request of the assessor, shall furnish proof of all the
				prerequisites necessary to show the land is eligible for farmland assessment, such
				as:
1. Unified title or single
				ownership;
2. Description;
3. Area;
4. Agricultural and horticultural uses;
5. Substantiated evidence of sufficient gross
				sales of agricultural or horticultural products to meet the minimum requirements for
				qualification;
6. Fees received for
				boarding, rehabilitating, or training livestock; and
7. Proof of enrollment and payments in an approved
				soil conservation program from an agency of the Federal government.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 3 - PROOF TO SUPPORT APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-3.6 - Notice of disallowance of claim

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where an
				application for farmland assessment has been filed by the landowner with the
				assessor of the taxing district in which the land is located, and such application
				is disallowed, the assessor shall on or before November 1 of the pre-tax year notify
				the landowner by regular mail of the disallowance of his or her application for
				farmland assessment.
(b) The notice of
				disallowance must set forth the reason or reasons therefor, together with a
				statement notifying the landowner of his or her right to appeal such determination
				to the county board of taxation, or file a complaint directly with the State Tax
				Court, if the assessed valuation of the property subject to the appeal exceeds $
				1,000,000, on or before April 1, or 45 days from the date the bulk mailing of
				notification of assessment is completed in the taxing district, whichever is later.
				However, in a taxing district where a municipal-wide revaluation or municipal-wide
				reassessment has been implemented, a taxpayer or a taxing district may appeal on or
				before May 1 to the county board of taxation by filing a petition of appeal with the
				county board of taxation. If the assessed valuation of the property subject to the
				appeal exceeds $ 1,000,000, a complaint may be filed directly with the State Tax
				Court.
(c) Any appeal of a denial of
				farmland assessment is governed by procedures provided for appeals in
				N.J.S.A.
				54:3-21 and/or 54:51A-1 et seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 4 - VALUE OF LAND QUALIFYING FOR FARMLAND ASSESSMENT › Section 18:15-4.1 - Value defined

Current through Register Vol. 56, No. 14, July 15, 2024
The term "value," when applied to land qualifying for farmland
				  assessment, means the value such land has for agricultural or horticultural use, as
				  determined in accordance with the provisions of the Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 4 - VALUE OF LAND QUALIFYING FOR FARMLAND ASSESSMENT › Section 18:15-4.2 - Indicia of value to be used

Current through Register Vol. 56, No. 14, July 15, 2024
In valuing land which qualifies for farmland assessment, only
				  those indicia of value which such land has for agricultural or horticultural uses
				  are considered by the assessor and not the prospective value which such land has for
				  sub-division or other non-agricultural or horticultural purposes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 4 - VALUE OF LAND QUALIFYING FOR FARMLAND ASSESSMENT › Section 18:15-4.3 - Usable evidence

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The assessor, in
				addition to the use of his or her personal knowledge, judgment, and experience in
				determining the value of land in agricultural or horticultural use, shall also
				consider all the available evidence regarding the agricultural and horticultural
				capabilities of such land derived from soil survey data at:
1. Rutgers--The State University;
2. The National Cooperative Soil Survey;
				and
3. The recommendations as to the
				value of such land in the area as made by any county or Statewide committee
				established to give advice concerning the administration of the Act, such as the
				State Farmland Evaluation Committee.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 4 - VALUE OF LAND QUALIFYING FOR FARMLAND ASSESSMENT › Section 18:15-4.4 - Farmhouse land not agricultural use

Current through Register Vol. 56, No. 14, July 15, 2024
Land on which a farmhouse is located, together with such land
				  area as may be devoted to lawns, flower gardens, shrubs, swimming pools, tennis
				  courts, and like purposes related to the use and enjoyment of the farmhouse, are not
				  considered to be in agricultural or horticultural use and, therefore, are valued,
				  assessed, and taxed by the same standards, methods, and procedures as other taxable
				  land in the taxing district.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 5 - TAXABLE VALUE OR ASSESSED VALUE OF FARMLAND › Section 18:15-5.1 - Taxable value defined

Current through Register Vol. 56, No. 14, July 15, 2024
The taxable or assessed value of land qualifying for farmland
				  assessment is its value in agricultural or horticultural use as determined by the
				  Farmland Evaluation Committee or the assessor's alternate standards as approved by
				  the Director of the Division of Taxation pursuant to
				  N.J.A.C.
				  18:15-14.6.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 5 - TAXABLE VALUE OR ASSESSED VALUE OF FARMLAND › Section 18:15-5.2 - Land not qualifying for farmland assessment

Current through Register Vol. 56, No. 14, July 15, 2024
Land which does not qualify for farmland assessment is valued and
				  assessed in the same manner as other real property in the taxing
				  district.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 5 - TAXABLE VALUE OR ASSESSED VALUE OF FARMLAND › Section 18:15-5.3 - Recordation of taxable value

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The taxable
				value of land which qualifies for farmland assessment is to be recorded on the
				assessor's tax list and duplicate in the same manner as that of other taxable lands
				in the taxing district.
(b) Where a
				portion of a parcel of land is assessed under the Act and another portion of said
				parcel is assessed in the same manner as other general real property, each portion
				is to be shown on the tax list and duplicate on a separate line.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 6 - ACTIVELY DEVOTED TO AGRICULTURAL USE OR HORTICULTURAL USE › Section 18:15-6.1 - Actively devoted to agricultural or horticultural use defined

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Land, five acres in area, is considered to be
				actively devoted to agricultural or horticultural use when it is used for any of the
				purposes described in the Act and as set forth in
				N.J.A.C.
				18:15-1.1 and 6.2 and:
1. The amount of gross sales of agricultural or
				horticultural products produced, any payments received under a soil conservation
				program, fees received for breeding, raising, or grazing livestock, income imputed
				to land used for grazing in the amounts determined by the State Farmland Evaluation
				Committee, and fees received for boarding, rehabilitating, or training livestock
				where the land under the boarding, rehabilitating, or training facilities is
				contiguous to land otherwise qualified for farmland assessment, have averaged at
				least $ 1,000 per year on the first five acres, $ 5.00 per acre per year on any
				additional acres of farmland other than woodland and wetland. Woodlands under an
				approved woodland management plan and wetlands, must have averaged $ 500.00 per year
				for the first five acres and $ 0.50 per acre per year on any additional acres
				constituting woodland and wetland during the two-year period immediately preceding
				the tax year in issue; or
2. There is
				clear evidence of anticipated yearly gross sales, payments, and fees of at least $
				1,000 per year on the first five acres, except for woodlands under a woodland
				management plan, for which there must be clear evidence of at least $ 500.00 per
				year for the first five acres, $ 5.00 per acre per year on any additional acres of
				farmland other than woodland and wetland and $ 0.50 per acre per year on any
				additional acres of woodland and wetland within a reasonable period of
				time.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 6 - ACTIVELY DEVOTED TO AGRICULTURAL USE OR HORTICULTURAL USE › Section 18:15-6.3 - Guidelines for generally accepted agricultural/horticultural practices

Current through Register Vol. 56, No. 14, July 15, 2024
The Department of Agriculture, pursuant to
				  N.J.S.A.
				  54:4-23.3d, has provided the Division of Taxation
				  with Guidelines for Generally Accepted Agricultural/Horticultural Practices Under
				  Farmland Assessment. These guidelines may be found on the Division of Taxation
				  website at
http://www.state.nj.us/treasury/taxation/lpt/referencematerials.shtml
.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 6 - ACTIVELY DEVOTED TO AGRICULTURAL USE OR HORTICULTURAL USE › Section 18:15-6.4 - Evidence of anticipated yearly gross sales, fees, or payments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An applicant must submit proof that from the
				present use and the nature and characteristics of the land and from the productivity
				plans of the owner or occupant thereof, it can be demonstrated that the income
				requirements as specified in
				N.J.A.C.
				18:15-6.1 are met. Included in the minimum gross
				sales to qualify the farm should be crops grown for on-farm use at the retail sales
				value which the farmer would have to pay for if purchased in the open market, but
				not included would be products grown for on-farm personal consumption.
(b) The formula for computing the minimum gross
				sales to qualify a farm for farmland assessment is illustrated by the following
				example:
Example:
A farm contains 105 actively devoted acres, 75 acres are farmland
				  and 30 acres are woodland. The gross sales are $ 1,485. The minimum gross sales for
				  the property per year would be $ 1,365 ($ 1,000 for the first five acres devoted to
				  farmland, plus $ 350.00 (70 x $ 5.00) for the additional acres used for farmland,
				  plus $ 15.00 (30 x $ 0.50) for the acres under an approved woodland management plan.
				  Since the farm has gross sales of $ 1,485 and $ 1,365 is the minimum requirement,
				  this farm would qualify under the Act as to gross sales.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 6 - ACTIVELY DEVOTED TO AGRICULTURAL USE OR HORTICULTURAL USE › Section 18:15-6.5 - Failure to meet additional gross sales income requirements on acreage-roll-back

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Land previously
				qualified as actively devoted to agricultural or horticultural use under the Act but
				failing to meet the additional requirement on acreage above five acres will not be
				subject to the roll-back tax because of such disqualification, but will be treated
				as land for which an annual application has not been submitted.
(b) Land that is farmed but is insufficient in
				acreage or income, should be denied for farmland assessment, and will not be subject
				to the roll-back tax because of this disqualification, but will be treated as land
				for which an annual application has not been submitted.
(c) Land previously qualified as actively devoted
				to agricultural or horticultural use pursuant to
				N.J.S.A.
				54:4-23.5, but failing to meet any increase in the
				minimum amount of gross sales, payments, and fees received, and imputed income
				requirements, and anticipated yearly gross sales, payments, fees, and imputed income
				requirements, will not be subject to the roll-back tax because of such
				disqualification, but will be treated as land for which an annual application has
				not been submitted, provided that the land remains in agricultural or horticultural
				use.
(d) Land qualified as actively
				devoted to agricultural or horticultural use as of the day before the date of
				enactment of P.L. 2013, c. 43 (April 15, 2013) due to the use of payments or other
				compensation received under a soil conservation program agreement with any agency of
				the Federal government, but which payments or other compensation do not meet the
				minimum amounts required pursuant to
				N.J.S.A.
				54:4-23.5, will continue to be considered to be
				actively devoted to agricultural or horticultural use for purposes of farmland
				assessment until the end of the soil conservation program agreement
				period.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 7 - ROLL-BACK TAXES › Section 18:15-7.1 - When applicable

Current through Register Vol. 56, No. 14, July 15, 2024
When land that is in agricultural or horticultural use and is
				  being assessed under the Act is applied to a use other than agricultural or
				  horticultural, the land becomes ineligible for farmland assessment and it is subject
				  to additional taxes, referred to as roll-back taxes.