Current through Register Vol. 56, No. 18, September 16, 2024
(a) The owner of land
in horticultural or agricultural use may file an application after August 1, but
before December 1 of the pre-tax year if the taxing district in which the land is
located completes a revaluation of all real property in time to be reflected in the
assessments for the next succeeding tax year, but not in sufficient time to permit
applications to be made prior to the deadlines established pursuant to
54:4-23.1 3a.
(b) The assessor may grant an extension of time
for filing the application for farmland assessment, which shall terminate no later
than September 1 of the year immediately preceding the tax year, where it appears to
the satisfaction of the assessor that failure to file by August 1 was due to:
1. The illness of the owner, established by a
certification of a physician stating that the owner was physically incapacitated and
unable to file on or before August 1 and the application is filed with the assessor;
or
2. The death of the owner or an
immediate member of the owner's family established by a certified copy of the death
certificate and the application is filed with the assessor by the individual legally
responsible for the estate of the owner, or by the owner, as the case may be.
i. An assessor shall not approve an extension of
time to file an application for farmland assessment in cases where the death of the
owner or a member of the owner's immediate family occurred prior to January 1 of the
pre-tax year.
3. Application
for extension for filing an application under the Act pursuant to this subsection
may be made only upon completion of the form prescribed by the Director, identified
as Form FA-X. Copies of the form may be obtained from the assessor of each taxing
district who is required to provide said form upon request by the
applicant.
4. Form FA-X is to be filed
by the owner of the land by August 1 of the pre-tax year. In cases of multiple
ownerships, except corporate co-owners, one of the owners may sign on behalf of the
other co-owners, and such signer will be presumed to have authority to sign on
behalf of the other owners. In the case of a corporate owner or owners, the full
name of the corporation must be provided on the application, and accompanied by the
signature and title of the corporate officer authorized to sign the application on
its behalf.
