Bill
Bill > A4378
NJ A4378
NJ A4378Establishes 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
02/19/2026
02/19/2026
In Committee
02/19/2026
02/19/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 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 aims to strengthen oversight and streamline processes related to the Farmland Assessment Act of 1964, which allows eligible farmland to be taxed at a lower rate based on its agricultural use rather than its market value. Key provisions include requiring the Department of Community Affairs to develop certification courses for tax assessors on farmland valuation, assessment, and taxation, and mandating the Division of Taxation to create an online portal for farmland assessment applications, which will require applicants to provide specific information and certify its accuracy. The bill also increases the frequency of on-site inspections for farmland under 10 acres from once every three years to every other year, and expands the period for calculating "rollback taxes" – the difference between farmland assessment taxes and what would have been paid if taxed as regular land – from two to three preceding tax years. Finally, it establishes a toll-free hotline for reporting suspected fraud or misrepresentation in farmland assessment applications, with penalties for intentional misrepresentations.
Committee Categories
Agriculture and Natural Resources
Sponsors (1)
Last Action
Introduced, Referred to Assembly Agriculture and Natural Resources Committee (on 02/19/2026)
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/2026/A4378 |
| BillText | https://pub.njleg.gov/Bills/2026/A4500/4378_I1.HTM |
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