New Jersey (Summary)
Last Updated: March 2020
Tax Type: Current Use Tax
Description: Productivity values are based on soil groups.
Law: N.J. Rev. Stat. §§ 54:4-23.3
Principal Forest Property Tax Incentive Program:
Objective: To preserve open land and promote environmentally responsible management of New Jersey's forest resources.
Program legal-common name: Farmland Assessment Program (forestry)
Program Requirements
Min/Max Acreage: 5 acres
Min. Stocking Growth: N/A
Forest Management Plan: Woodland management plan certified by an approved forester
Evidence of Use:2 years preceding application, $500/yr and $0.50/acre/yr above 5 acres for land with a Woodland Management Plan. Use verification by the NJ Forest Service once at least once every 3 years after the initial inspection.
Duration of Enrollment: Annual
Penalties for Use Change: Rollback 3 years
Program Administration
State: State Farmland Evaluation Committee (FEC) determines and publishes a range of values for each of the classifications of land in agricultural and horticultural uses. Non-appurtenant woodland must have a management plan filed with Department of Environmental Protection. The Division of Parks and Forestry in the Department of Environmental Protection in consultation with the Department of Agriculture and the Dean of Cook College at Rutgers, The State University, provides the guidelines and practices for the woodland management plan.
County Tax Assessor and Commissioner: County tax assessor handles application.
University: N/A
Landowner: Annually submits application to the assessor
For a more in depth discussion of New Jersey property taxes click here!