N.J. Admin. Code § 18:15-2.2

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:15-2.2 - Forms FA-1 and FA-1 G.S. required; descriptive narrative for farms under seven acres

(a) Application for assessment under the Act may be made only upon completion of the form prescribed by the Director, identified as Form FA-1. Copies of the form may be obtained, from the assessor of each taxing district who is required to provide said form for use by applicants upon request. The application must be filed on or before August 1 of the pre-tax year. Late applications will be denied. Land in a farmland preservation program must also meet the criteria and filing requirements of the Farmland Assessment Act for land to be taxed at its productivity value.

(b) Verification of gross sales to meet the active devotion requirement for farmland assessment application may be made by completion of the form prescribed by the Director, identified as Form FA-1 G.S. Copies of the form may be obtained from the assessor of each taxing district who is required to provide said form for use by applicants upon request.

(c) The annual filing of an FA-1 application reflects the extent of any changes in farming or the woodland management activity from year-to-year and any revisions to cropland, pasture, or woodland acreage, or the number of livestock. The annual filing of Form FA-1 G.S. reflects the amount of gross sales generated, or anticipated to be generated, from the production of plants or animals useful to man sold at retail or wholesale, or income imputed pursuant to N.J.S.A. 54:4-23.5, to meet the minimum income criteria for the property. It is the responsibility of the landowner to complete the application by following the instructions on the back of the Form FA-1, Form FA-1 G.S., and Form WD-1, if applicable, and to submit an activity map and to sign the application. An incomplete application is grounds for denial.

(d) The applicant, on request of the assessor, at any time, must furnish proof of all the prerequisites necessary to show the land is eligible for farmland assessment, such as: ownership, description, area, uses, and adequate sales and income or fees from the agricultural or horticultural use of the land.

(e) Approval or denial of the Form FA-1 and Form FA-1 G.S. is the responsibility of the tax assessor. Determination of compliance or non-compliance with the woodland management plan, Form WD-1, is the responsibility of the State Forester.

(f) For farmland management units that have fewer than seven acres that qualify for farmland assessment, that is, excluding the homestead or acreage not receiving farmland assessment, a descriptive narrative describing the agricultural and/or horticultural uses on the acreage and a sketch of the location of the activity must be submitted with the application for farmland assessment.

1. The descriptive narrative should sufficiently describe the location of the different farming activities on the property and contain a brief description of the activity in each season for the activity.

2. The sketch of the property should be sufficiently detailed for use in conjunction with the descriptive narrative for the assessor to verify that the activities on the property are as represented when conducting an inspection of the farm. A landowner who has already submitted a map for a woodland management plan pursuant to N.J.S.A. 54:4-23.3 and N.J.A.C. 18:15-2.8 is not required to submit an additional sketch of the property for the purposes of this section.

N.J. Admin. Code § 18:15-2.2

Amended by 49 N.J.R. 118(b), effective 1/3/2017