![]() New Jersey Department of Agriculture's Farmland Assessment Overview.New Jersey's Farmland Assessment Program: A Brochure.Handbook for New Jersey Assessors (Chapter Six).Read the materials below for more information: If you are dissatisfied with the decision of the County Board of Taxation, you may appeal to the Tax Court of New Jersey. If your application is denied, you can file Appeal Form A-1 with the County Board of Taxation on or before the next April 1. ![]() The Notice must state the reason(s) for the denial and inform you of your right to appeal to the County Board of Taxation. On or before November 1 of the pretax year, your assessor must send you a notice if you are denied Farmland Assessment. For farm management units less than 7 acres, a descriptive narrative of agricultural/horticultural uses, a sketch of their location, and number of acres actively devoted is required.Gross sales of woodland/wetland under a Woodland Management Plan must total at least $500 per year for the first 5 acres, plus 50 cents per acre for any additional acres.Gross sales of crops or livestock must total at least $1,000 per year for the first 5 acres, plus $5 per acre for each additional acre.Land must continue in agricultural/horticultural use to the end of the tax year for which application is made.You must apply for Farmland Assessment with the tax assessor on or before August 1 of the pretax year.Land must be devoted to agricultural/horticultural uses for at least two consecutive years prior to the tax year.You must own at least 5 contiguous acres devoted to agricultural/horticultural use.If woodland is included in the acreage, then you also must file the Woodland Data Form ( Form WD-1 with the other forms. with your tax assessor on or before August 1. 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.įile the Application For Farmland Assessment ( Form FA-1 and the Supplemental Farmland Assessment Form ( FA-1 G.S. The State Department of Agriculture has provided advisory guidelines that describe generally accepted agricultural/horticultural practices. The State Farmland Evaluation Committee annually sets values for agricultural productivity that assessors must use to determine the farmland's value.Īccepted Agricultural/Horticultural Practices under Farmland Assessment Tax assessors determine which land qualifies as farmland.
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