New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 1 - DEFINITIONS › Section 18:15-1.1 - Words and phrases defined

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this chapter, shall
				  have the following meanings unless the context clearly indicates otherwise:
"Act" or " the Act" means the Farmland Assessment Act of 1964,
				  N.J.S.A.
				  54:4-23.1 et seq.
"Actively Devoted to Agricultural or Horticultural Use" refers
				  specifically to the income and land area requirements necessary to qualify for
				  farmland assessment, pursuant to
				  54:4-23.5. See also N.J.A.C. 18:15-6,
				  Actively Devoted to Agricultural Use or Horticultural Use, for further
				  guidelines.
"Agricultural use" means land that is devoted to the production
				  for sale of plants and animals useful to man, including, but not limited to:
1. Forages and sod crops;
2. Grains and feed crops;
3. Dairy animals and dairy products;
4. Poultry and poultry products;
5. Livestock, including beef cattle, sheep, swine, horses,
				  ponies, mules, goats, or aquatic organisms, and the breeding, boarding, raising,
				  rehabilitating, training, or grazing of any or all such animals, except that
				  livestock does not include dogs;
6. Bees and apiary products;
7. Fur animals;
8. Trees and forest products (see also
				  18:15-2.7 for additional
				  conditions);
9. When devoted to and meeting the requirements and
				  qualifications for payments or other compensation pursuant to a soil conservation
				  program under an agreement with an agency of the Federal government; or
10. Biomass, solar, or wind energy generation, provided that the
				  biomass, solar, or wind energy generation is consistent with the provisions of
				  N.J.S.A.
				  4:1C-32.4 et seq., as applicable, and the rules
				  promulgated thereunder, except that the energy generated from such use is not
				  considered an agricultural product and, therefore, cannot be considered income
				  towards the gross sales requirement.
"Approved forester" means a forester whose name is entered on the
				  List of Approved Foresters established and maintained by the New Jersey Department
				  of Environmental Protection in accordance with N.J.A.C. 7:3-3.
"Appurtenant woodland" means a wooded piece of property which is
				  contiguous to, part of, or beneficial to a tract of land, which tract of land has a
				  minimum area of at least five acres devoted to agricultural or horticultural uses
				  other than the production for sale of trees and forest products, exclusive of
				  Christmas trees, to which tract of land the woodland is supportive and
				  subordinate.
"Aquaculture" means the propagation, rearing and harvesting for
				  sale of aquatic organisms, in controlled or selected environments in which the
				  farmer must actively intervene in the rearing process in order to effect, improve or
				  increase production for the purpose of sale.
"Assessor" means the municipal tax assessor or deputy tax
				  assessor appointed pursuant to the provisions of
				  N.J.S.A.
				  40A:9-46 et seq., or the county assessor, deputy
				  county assessor, and additional staff as established under
				  N.J.S.A.
				  54:1-86 et seq., and N.J.A.C. 18:17A.
"Beneficial to a tract of land" means land which enhances the use
				  of other land devoted to agricultural or horticultural production by providing
				  benefits such as, but not limited to, windbreaks, watershed, buffers, soil erosion
				  control, or other recognizable enhancements of the viability of the qualifying
				  land.
"Biomass" means an agricultural crop, crop residue, or
				  agricultural byproduct that is cultivated, harvested, or produced on the farm, or
				  directly obtained from a farm where it was cultivated, harvested, or produced, and
				  which can be used to generate energy in a sustainable manner.
"Change of use" means when land that is being assessed under the
				  Act is subsequently used for something other than agricultural or horticultural
				  purposes. See also N.J.A.C. 18:15-8, Change of Use. Cessation of farming may be
				  considered a change of use. However, an immaterial change of use is not necessarily
				  a change of use if the dominant use remains agricultural or horticultural. Rotating
				  crops or land use, or leaving land fallow for one year or less, may not be a change
				  of use.
"Commissioner" means the Commissioner of the New Jersey
				  Department of Environmental Protection or his or her representative.
"Conservation plan" means a site-specific plan that prescribes
				  land treatment and related conservation and natural resources management measures
				  that are considered to be necessary, practical, and reasonable for the conservation,
				  protection, and development of natural resources, the maintenance and enhancement of
				  agricultural or horticultural productivity, and the control and prevention of
				  non-point source pollution.
"Contiguous" means land that is bordering, touching, in actual
				  physical contact with, adjoining, or abutting land immediately next to it, with no
				  intervening land in between, except for a public thoroughfare, railroad right of
				  way, or public waterway.
"Cover crop" is any annual, biennial, or perennial plant grown to
				  manage soil fertility, soil quality, water, unwanted plants, and pests that limit
				  crop production potential, on land in an agricultural or horticultural use.
"Crop rotation" is the practice of growing a series of dissimilar
				  types of crops in the same area in sequential seasons for various benefits, such as
				  to avoid the buildup of pathogens and pests that often occurs when one species is
				  continuously cropped.
"Cropland harvested" means land with the highest use in
				  agriculture. All land from which a crop was harvested in the current year falls into
				  this category.
"Cropland pastured" means land that can be and often is used to
				  produce crops, but its maximum income may not be realized in a particular year. Land
				  that is fallow or sown in cover crops as part of a rotational program falls into
				  this classification.
"Devoted to agricultural or horticultural use" refers not only to
				  the land that produces agricultural and horticultural products for sale at wholesale
				  or retail, but also to the land that is supportive and has a relationship to the
				  agricultural and horticultural products produced for sale. See also N.J.A.C.
				  18:15-6, Actively Devoted to Agricultural Use or Horticultural Use, for further
				  guidelines.
"Fallow land" means land kept free of growing plants during the
				  growing season using cultivation or chemical control to eradicate or reduce weeds
				  for future agricultural production.
"Farmland assessment" means valuation, assessment, and taxation
				  under the Farmland Assessment Act of 1964,
				  N.J.S.A.
				  54:4-23.1 et seq., and
				  N.J.S.A.
				  54:4-23.3c, except that there is no income
				  requirement for any portion of any property devoted to energy generation, and no
				  income from any power or heat sold by the energy generation facility is eligible as
				  income for farmland assessment purposes.
"Farm management unit" means a parcel or parcels of land, whether
				  contiguous or noncontiguous, together with agricultural or horticultural buildings,
				  structures, and facilities, producing agricultural or horticultural products, and
				  operated as a single enterprise. If the parcel or parcels of land are noncontiguous,
				  the parcel or parcels must meet the minimum five acre criteria for farmland
				  assessment.
"Fees received for grazing" means only those fees that are
				  actually paid in consideration for grazing and which reasonably reflect the value of
				  the grazing provided. The income which would otherwise be imputed to the land used
				  for grazing as established and determined by the State Farmland Evaluation Committee
				  is prima facie evidence of those fees which reasonably reflect the value of the
				  grazing provided.
"Gross Sales Form" means a supplemental form, issued by the
				  Director of the Division of Taxation, required to be filed with the Farmland
				  Assessment Application and submitted to the assessor to verify that the gross sales
				  criteria for active devotion on the property is met. See
				  N.J.A.C.
				  18:15-2.2, 2.3, 2.4, and 2.5.
"Horticultural use" means land that is devoted to the production
				  for sale of fruits of all kinds, including grapes, nuts, and berries; vegetables;
				  nursery, floral, ornamental, and greenhouse products; or when devoted to and meeting
				  the requirements and qualifications for payments or other compensation pursuant to a
				  soil conservation program under an agreement with an agency of the Federal
				  government; and includes biomass, solar, or wind energy generation, provided that
				  the biomass, solar, or wind energy generation is consistent with the provisions of
				  N.J.S.A.
				  4:1C-32.4 et seq., and
				  N.J.S.A.
				  54:4-23.3c, as applicable, and the rules adopted
				  thereunder, except that the energy generated from such use is not considered a
				  horticultural product.
"Immediate family member" means a person's spouse, civil union
				  partner, domestic partner, child, parent, or sibling residing in the same
				  household.
"Income imputed to land used for grazing" means values for the
				  pasturing of livestock as established by the State Farmland Evaluation
				  Committee.
"Land used for biomass, solar, or wind energy generation" means
				  the land upon which the biomass, solar, or wind energy generation facilities,
				  structures, and equipment are constructed, installed, and operated. In the case of
				  biomass energy generation, land used for biomass, solar, or wind energy generation
				  does not mean the land upon which agricultural or horticultural products used as
				  fuel in the biomass energy generation facility, structure, or equipment are
				  grown.
"Mixed-use property" means farm property that meets the criteria
				  to qualify for farmland assessment and contains both acreage devoted to
				  non-appurtenant woodlands under an approved woodland management plan and acreage
				  devoted to other agricultural/horticultural use.
"Non-appurtenant woodland" means woodland that is neither
				  supported nor subordinate to other farmland and which can only qualify for farmland
				  assessment on the basis of being in compliance with a woodland management plan filed
				  with the Department of Environmental Protection. Non-appurtenant woodland is
				  actively devoted to the production for sale of tree and forest products.
"Pasturing of livestock or poultry" means a land area used to
				  support a group of grazing animals enclosed by fencing and devoted to the production
				  of forage for harvest primarily by grazing. It may include a wooded area for
				  shelter, have a number of paddocks, or may be rested for a specific time not to
				  exceed one year as part of a particular grazing management practice.
"Permanent pasture" means land that is not cultivated because its
				  maximum economic potential is realized from grazing or as part of erosion control
				  programs. Animals may or may not be part of the farm operation for land to be
				  qualified in this category.
"Pre-tax year" means the calendar year immediately preceding the
				  "tax year."
"Preserved farmland" means land on which a development easement
				  was conveyed to, or retained by, the State Agriculture Development Committee, a
				  county agriculture development board, or a qualifying tax exempt nonprofit
				  organization pursuant to the provisions of
				  N.J.S.A.
				  4:1C-31,
				  4:1C-31.1,
				  4:1C-38,
				  4:1C-43.1,
				  13:8C-37 through
				  13:8C-40, or any other State law
				  enacted for farmland preservation purposes. The landowner of preserved farmland must
				  meet the eligibility requirements of farmland assessment and submit an annual
				  application to the assessor in order to receive farmland assessment for the
				  property.
"Raising livestock" means the management, caring, and feeding of
				  livestock for the purpose of producing for sale as a farm product, either the
				  livestock themselves or products produced therefrom.
"Ratio of one-to-five acres, or portion thereof" means for each
				  acre of land, or portion thereof, devoted to biomass, solar, or wind energy
				  generation facilities, structures, and equipment, not exceeding 10 acres, there are
				  at least another five contiguous acres devoted to agricultural or horticultural
				  production as defined in the Farmland Assessment Act prior to being amended by
				  P.L.
				  2009, c. 213. This ratio
				  limits farmland qualification for land devoted to energy generation facilities to a
				  ratio not to exceed one acre devoted to such facilities to five acres of land
				  otherwise qualifying under traditional (that is, pre-
				  P.L.
				  2009, c. 213 ) farmland
				  assessment "apart from" that one acre. This is a ratio of 16.67 percent but for
				  simplification purposes, the Division accepts a ratio rounded up to 17.00
				  percent.
"Recreation and conservation purposes" means the use of lands for
				  beaches, biological or ecological study, boating, camping, fishing, forests,
				  greenways, hunting, natural areas, parks, playgrounds, protecting historic
				  properties, water reserves, watershed protection, wildlife preserves, active sports,
				  or a similar use for either public outdoor recreation or conservation of natural
				  resources, or both.
"Roll-back taxes" means the additional taxes imposed upon land
				  after a change from an agricultural or horticultural use to a non-farming use takes
				  place.
"Seasonal agricultural labor housing" means dwelling units
				  designed solely for lodging farm employees and their family members, including their
				  civil union partners or domestic partners, where such employees perform seasonal
				  agricultural or horticultural labor on the contiguous land, five acres or more,
				  qualifying for farmland assessment. Any housing that is either occupied by the
				  landowner, the landowner's spouse, the landowner's civil union partner, the
				  landowner's domestic partner, or their children, parents, or siblings, or is not
				  vacant annually for a minimum period of 90 continuous days during any period of 12
				  continuous months, is not considered to be "seasonal agricultural labor
				  housing."
"Seasonal farm market" means a facility utilized for the primary
				  purpose of selling predominantly agricultural or horticultural products, and which
				  is annually closed to business during the off season for a period of not less than
				  90 continuous days.
"Single-use agricultural or horticultural facility" means silos,
				  greenhouses, hoop houses, grain bins, manure handling equipment, and impoundments
				  employed in farming operations and commonly used for either storage or growing,
				  which are designed or constructed, so as to be readily dismantled and also includes,
				  but is not limited to, temporary demountable plastic-covered framework made up of
				  portable parts with no permanent understructures or related apparatus, commonly
				  known as seed starting plastic greenhouses, and is of a type which can be marketed
				  or sold separately from the farmland and buildings. Single-use agricultural or
				  horticultural facility does not include a structure that encloses a space within its
				  walls used for housing, shelter, working, office, or sales space, whether or not
				  removable.
"Supportive and subordinate wetlands" means a wetlands piece of
				  property, which is beneficial to, or reasonably required for, the purpose of
				  maintaining the agricultural or horticultural uses of a tract of land, which tract
				  of land has a minimum area of at least five acres devoted to agricultural or
				  horticultural uses.
"Supportive and subordinate woodland" means a wooded piece of
				  property which is beneficial to or reasonably required for the purpose of
				  maintaining the agricultural or horticultural uses of a tract of land, which tract
				  of land has a minimum area of at least five acres devoted to agricultural or
				  horticultural uses other than to the production for sale of trees and forest
				  products, exclusive of Christmas trees.
"State Forester" means the chief forester or his or her designee,
				  employed by the Department of Environmental Protection.
"Tax year" means the calendar year in which the local property
				  tax is due and payable.
"Two megawatts of power," as permitted on land that qualifies for
				  farmland assessment, means an energy facility producing up to that amount of power
				  under single ownership and operating as a single economic and functional
				  unit.
"Unified title or single ownership" means common ownership by one
				  distinct legal entity, of one or more contiguous parcels together.
"Wetlands" means an area that is inundated or saturated by
				  surface water or groundwater at a frequency and duration sufficient to support, and
				  that under normal circumstances does support, a prevalence of vegetation typically
				  adapted for life in saturated soil conditions, commonly known as hydrophytic
				  vegetation.
"Woodland data form" means a supplemental form required to be
				  filed with the assessor and the Commissioner by an owner of woodland as set forth in
				  N.J.A.C.
				  18:15-2.7.
"Woodland management plan" means a plan prepared in accordance
				  with criteria set forth in
				  N.J.A.C.
				  18:15-2.10 and which is required to be filed with
				  the assessor and the Commissioner by an owner of non-appurtenant woodland as set
				  forth in N.J.A.C. 18:15-2.7.