Natural open space areas serve important public recreation and conservation purposes. Recognizing that it is “in the public interest to encourage the dedication of privately–owned open space to public use and enjoyment,” the New Jersey State Legislature established the Green Acres Tax Exemption Program in 1974. This program offers the incentive of property tax exemption to certain nonprofit organizations that own natural open space property in New Jersey and are willing to open their private land to the public for recreation and conservation purposes.
Any nonprofit organization that qualifies for exemption from Federal Income Tax under Section 501(c)(3) of the Internal Revenue Code and owns natural open space in New Jersey is eligible to make application under this program.
Since the program's inception, more than 75,000 acres of open space owned by 55 nonprofit organizations have been opened to the public for a wide variety of environmental and recreational uses. Nearly 400 sites are located in 139 municipalities throughout New Jersey.
The preservation of open space is a goal shared by many individuals and groups in New Jersey. The Tax Exemption Program is proof that the government and the private sector can work together successfully to achieve this goal.
Relevant checklists, forms, rules and statutes are available on our "Program Forms" page.
For more information about the Green Acres Tax Exemption Program, please contact Kevin Koslosky of the Green Acres Program.