New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 3 - PROOF TO SUPPORT APPLICATION FOR FARMLAND ASSESSMENT
Section 18:15-3.1 - Two-year period devoted to agricultural or horticultural use required
Universal Citation: NJ Admin Code 18:15-3.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Land eligible for farmland assessment in addition to meeting the qualifications provided in N.J.A.C. 18:15-3.2 through 3.5 must have been actively devoted to agricultural or horticultural use as set forth at N.J.A.C. 18:15-6 for at least two successive years immediately preceding the tax year for which such assessment is requested.
1. Example: Where
application for farmland assessment is made for tax year 2017, the land must have
been actively devoted to agricultural or horticultural use during the entire period
of calendar years 2015 and 2016.
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