New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 15 - FARMLAND ASSESSMENT ACT
Subchapter 7 - ROLL-BACK TAXES
Section 18:15-7.5 - Change in use when land not assessed under the Act
Universal Citation: NJ Admin Code 18:15-7.5
Current through Register Vol. 56, No. 18, September 16, 2024
(a) If a change in use of the land occurs in a tax year when the land was not assessed and taxed under the Act, then such land becomes subject to roll-back taxes for such of the two tax years immediately preceding in which the land was assessed under the Act.
Example: A parcel of land was assessed under the Act for the tax years 2015 and 2016, but not for 2017. A change in use occurs in June 2017. The land is subject to roll-back taxes for the tax years 2015 and 2016, but is not subject to roll-back taxes for 2017, inasmuch as the land was not assessed under the Act for such tax year.
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