New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 2 - APPLICATION FOR FARMLAND ASSESSMENT › Section 18:15-2.2 - Forms FA-1 and FA-1 G.S. required; descriptive narrative for farms under seven acres

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Application for
				assessment under the Act may be made only upon completion of the form prescribed by
				the Director, identified as Form FA-1. Copies of the form may be obtained, from the
				assessor of each taxing district who is required to provide said form for use by
				applicants upon request. The application must be filed on or before August 1 of the
				pre-tax year. Late applications will be denied. Land in a farmland preservation
				program must also meet the criteria and filing requirements of the Farmland
				Assessment Act for land to be taxed at its productivity value.
(b) Verification of gross sales to meet the active
				devotion requirement for farmland assessment application may be made by completion
				of the form prescribed by the Director, identified as Form FA-1 G.S. Copies of the
				form may be obtained from the assessor of each taxing district who is required to
				provide said form for use by applicants upon request.
(c) The annual filing of an FA-1 application
				reflects the extent of any changes in farming or the woodland management activity
				from year-to-year and any revisions to cropland, pasture, or woodland acreage, or
				the number of livestock. The annual filing of Form FA-1 G.S. reflects the amount of
				gross sales generated, or anticipated to be generated, from the production of plants
				or animals useful to man sold at retail or wholesale, or income imputed pursuant to
				N.J.S.A.
				54:4-23.5, to meet the minimum income criteria for
				the property. It is the responsibility of the landowner to complete the application
				by following the instructions on the back of the Form FA-1, Form FA-1 G.S., and Form
				WD-1, if applicable, and to submit an activity map and to sign the application. An
				incomplete application is grounds for denial.
(d) The applicant, on request of the assessor, at
				any time, must furnish proof of all the prerequisites necessary to show the land is
				eligible for farmland assessment, such as: ownership, description, area, uses, and
				adequate sales and income or fees from the agricultural or horticultural use of the
				land.
(e) Approval or denial of the Form
				FA-1 and Form FA-1 G.S. is the responsibility of the tax assessor. Determination of
				compliance or non-compliance with the woodland management plan, Form WD-1, is the
				responsibility of the State Forester.
(f) For farmland management units that have fewer
				than seven acres that qualify for farmland assessment, that is, excluding the
				homestead or acreage not receiving farmland assessment, a descriptive narrative
				describing the agricultural and/or horticultural uses on the acreage and a sketch of
				the location of the activity must be submitted with the application for farmland
				assessment.
1. The descriptive narrative should
				sufficiently describe the location of the different farming activities on the
				property and contain a brief description of the activity in each season for the
				activity.
2. The sketch of the property
				should be sufficiently detailed for use in conjunction with the descriptive
				narrative for the assessor to verify that the activities on the property are as
				represented when conducting an inspection of the farm. A landowner who has already
				submitted a map for a woodland management plan pursuant to
				N.J.S.A.
				54:4-23.3 and
				N.J.A.C.
				18:15-2.8 is not required to submit an additional
				sketch of the property for the purposes of this section.