Tax assessors determine which land qualifies as farmland. The State Farmland Evaluation Committee annually sets values for agricultural productivity that assessors must use to determine the farmland’s value.
The State Department of Agriculture has provided advisory guidelines 79 kb that describe generally accepted agricultural/horticultural practices. These guidelines may be used by tax assessors and other tax officials to assist in determining whether land is actively devoted and meets the requirements for Farmland Assessment.
File the Application For Farmland Assessment (Form FA-1 524 kb) and the Supplemental Farmland Assessment Form (FA-1 G.S. 303 kb) with your tax assessor on or before August 1. If woodland is included in the acreage, then you also must file the Woodland Data Form (Form WD-1 72 kb) with the other forms.
On or before November 1 of the pretax year, your assessor must send you a notice if you are denied Farmland Assessment. The Notice must state the reason(s) for the denial and inform you of your right to appeal to the County Board of Taxation.
If your application is denied, you can file Appeal Form A-1 524 kb with the County Board of Taxation on or before the next April 1.
If you are dissatisfied with the decision of the County Board of Taxation, you may appeal to the Tax Court of New Jersey.
Read the materials below for more information:
If land use changes, from agricultural/horticultural to non-farm, roll-back taxes are assessed.
Cropland, woodland or livestock farming having no planned activity or inadequate devotion to agricultural/horticultural use may lose Farmland Assessment.
Non-appurtenant woodland is land neither supportive nor subordinate to other farmland.
Appurtenant woodland is land that is next to, or part of, or beneficial to a tract of land.
If you own non-appurtenant woodland, you are required to have a Management Plan. This plan is:
The Woodland Management Plan and all forms, including the FA-1GS, must be submitted to the tax assessor.
You must submit a copy of the following to the New Jersey Forest Service Regional Offices that serves the county in which the property is located: