New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 15 - FARMLAND ASSESSMENT ACT › Subchapter 6 - ACTIVELY DEVOTED TO AGRICULTURAL USE OR HORTICULTURAL USE › Section 18:15-6.2 - Devoted to agricultural or horticultural use defined

Current through Register Vol. 56, No. 14, July 15, 2024
(a) "Devoted to agricultural or horticultural use"
				means:
1. Land under and used with barns, sheds,
				packing houses, farm storage facilities, seasonal farm markets selling predominantly
				agricultural products, seasonal agricultural labor housing, silos, cribs, and like
				structures when used in direct support of producing crops for sale;
2. Land that consists of lakes, ponds, streams,
				stream buffer areas, hedgerows, wetlands, and/or irrigation ponds that are
				supportive and subordinate or reasonably required for the purpose of maintaining
				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;
3. Land on which crops are produced, harvested,
				and sold, either at retail or wholesale;
4. Land on which cover crops are grown as part of
				a regular crop rotation program;
5. Land
				on which poultry are housed or ranged, but if ranged, the land must be enclosed by a
				fence sufficient to retain such animals;
6. Land on which crops are grown for on-farm use,
				but not including land that is used to produce crops only for personal
				consumption;
7. Land kept fallow during
				a growing season using cultivation or chemical control to eradicate or reduce weeds
				for future agricultural or horticultural production;
8. Land on which farm animals may be maintained,
				pastured, or ranged whose products or the animals themselves are produced for
				market, either retail or wholesale;
9.
				Land enrolled in a soil conservation program administered by an agency of the
				Federal government that meets the annual maintenance requirements for future
				agricultural or horticultural production or an equivalent program such as the
				Conservation Reserve or Wetlands Reserve Program;
10. Land on which trees and forest products are
				produced for sale within a reasonable period of time and such land is managed in
				compliance with a written woodland management plan approved by the State
				Forester;
11. Land on which livestock is
				boarded, raised, pastured, rehabilitated, trained, or grazed, and enclosed by a
				fence sufficient to retain such animals that are themselves or their products sold,
				except that "livestock" does not include dogs;
12. Land that is used for boarding,
				rehabilitating, or training livestock for a fee (not including acres pastured) where
				the livestock is owned by a party or parties other than the property owner(s), and
				the land is contiguous to five or more acres that otherwise qualify for valuation,
				assessment, and taxation under the Act;
13. Land that is supportive and subordinate
				woodland or wetlands and that is contiguous to, part of, or beneficial to land that
				is cropland harvested, cropland pastured, or permanent pasture;
14. Land that has limited farming or grazing
				potential, is managed in an erosion-control program, and is supportive and
				subordinate or reasonably required for agricultural or horticultural production of
				land that has a minimum of five acres classified as cropland harvested, cropland
				pastured, or permanent pasture;
15. Land
				under greenhouses or poultry or livestock facilities in which animals or their
				products are sold; or
16. Land used for
				biomass, solar, or wind energy generation is considered land actively devoted to
				agricultural or horticultural use as long as it meets the qualifications set forth
				in N.J.A.C.
				18:15-6.1(d), except that the
				energy generated from such use is not considered an agricultural or horticultural
				product.