Current through Register Vol. 56, No. 6, March 18, 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.
