Bill
Bill > A6032
NJ A6032
NJ A6032Establishes farmland assessment certification for tax assessors, online portal system for farmland assessment applications, and hotline for reporting farmland assessment fraud; increases on-site inspections for farmland under 10 acres in area and rollback tax.
summary
Introduced
11/17/2025
11/17/2025
In Committee
11/17/2025
11/17/2025
Crossed Over
Passed
Dead
01/12/2026
01/12/2026
Introduced Session
2024-2025 Regular Session
Bill Summary
This bill requires the Department of Community Affairs, within six months of the bill's effective date, to develop and offer certification courses for tax assessors on the valuation, assessment, and taxation for farmland assessment pursuant to the "Farmland Assessment Act of 1964" P.L.1964, c.48 (C.54:4-23.1 et seq.). The bill also requires the Division of Taxation (division), within 12 months of the bill's effective date, to create an online application portal for landowners whose property is assessed, valued, and taxed under the "Farmland Assessment Act of 1964" and prescribes certain information farmland assessment applicants are to provide. Under the bill, the on-site inspection requirement for farmland assessment applicants would be modified from once every three years to every other year for land under 10 acres in area. Additionally, the bill would increase the roll-back taxes to include taxes that would have been paid or would have been payable had the land been valued, assessed, and taxed as other land in the taxing district to three tax years immediately preceding the current tax assessment. Finally, the bill requires the division, within six months of the bill's effective date, to establish and maintain a hotline for individuals to report suspected intentional application misrepresentations by landowners who receive farmland assessment. In 1964, the New Jersey Senate held a public hearing on the proposed constitutional amendment to allow for farmland assessment. One of the major concerns raised at the time was the possibility of abuse by certain landowners. However, after over 60 years since the farmland assessment program was instituted in the State, this still remains a concern. While the farmland assessment program has been a success in saving thousands of acres from development and providing locally grown food and commodities to our residents, it is worth increasing oversight to ensure that the taxpayer is not taken advantage of.
AI Summary
This bill establishes several new provisions to improve oversight and administration of the farmland assessment program in New Jersey. The Department of Community Affairs will develop certification courses for tax assessors within six months, focusing on valuation and assessment of farmland. The Division of Taxation will create an online application portal within 12 months, allowing landowners to apply for farmland assessment electronically and providing detailed information about their agricultural properties. The bill modifies on-site inspection requirements, reducing the frequency to every two years for properties under 10 acres and maintaining the three-year inspection cycle for larger properties. Roll-back taxes (additional taxes paid when farmland is converted to non-agricultural use) will now cover three tax years instead of two. The bill also introduces a new provision requiring the Division of Taxation to establish a toll-free hotline for reporting potential farmland assessment fraud. These changes aim to increase transparency, reduce potential misuse of the farmland assessment program, and ensure that taxpayers are not unfairly burdened while still supporting agricultural land preservation. The farmland assessment program, originally established in 1964, allows agricultural and horticultural lands to be taxed based on their current use rather than potential development value, which helps protect farms from development pressures.
Committee Categories
Business and Industry
Sponsors (2)
Last Action
Introduced, Referred to Assembly Commerce, Economic Development and Agriculture Committee (on 11/17/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2024/A6032 |
| BillText | https://pub.njleg.gov/Bills/2024/A6500/6032_I1.HTM |
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