N.J. Admin. Code § 18:15-2.7

Current through Register Vol. 56, No. 9, May 6, 2024

Section 18:15-2.7 - Additional conditions to be fulfilled by an owner of woodland that is devoted exclusively to the production for sale of trees and forest products other than Christmas trees and that is not appurtenant woodland

(a) The owner of land that is devoted exclusively to the production for sale of trees and forest products, other than Christmas trees, and that is not appurtenant woodland shall annually submit to the assessor, in addition to a completed and timely filed application for farmland assessment (Form FA-1) and gross sales verification form (Form FA-1 G.S.), the following information:

1. A copy of the current woodland management plan for the landowner's woodlands prepared in accordance with the criteria set forth at N.J.A.C. 18:15-2.10. Unless the assessor requests such re-submission, re-submission of the current plan is not required if the plan was previously submitted to the assessor and the owner indicates on Form WD-1 that there is no change in the plan as initially submitted or, if applicable, when it was most recently revised and re-submitted. However, any new plan or amended plan not yet on file with the assessor must be submitted.

2. A completed woodland data form (Form WD-1), as prescribed by the Director of the Division of Taxation. The information provided on such form must apply to the entire pre-tax year and include the following:

i. A description of all woodland management activities and practices carried out or to be carried out;

ii. A statement as to the type and quantity of tree and forest products sold or to be sold;

iii. The amount of income received and an estimate of additional income anticipated to be received from the sale of trees and forest products;

iv. A certification in lieu of an oath signed by both the landowner and an approved forester stating that the land is woodland, actively devoted to agricultural use, that the activities and practices reported on Form WD-1 have been or will be carried out in the pre-tax year, their implementation represents compliance with the filed woodland management plan, and that the information provided on the form is true and correct; and

v. A certification in lieu of an oath signed by the landowner stating that the income reported on Forms FA-1 G.S. and WD-1 as received or anticipated to be received from the sale of trees and forest products is valid and true and, if any activities and practices reported on the form have not been completed at the time of its submission, that they will be completed within the pre-tax year.

(b) The activities and practices listed on Form WD-1 must be completed by the end of the calendar year.

(c) If the documents set forth in (a) above are not submitted annually to the assessor, the application will be denied and such land will not be considered to be in agricultural use.

(d) The assessor shall not approve an application that includes woodland that is not appurtenant woodland until a woodland management plan has been prepared and approved by the State Forester and the owner has managed the woodland in accordance with the approved plan for at least the two successive years immediately preceding the tax year for which valuation, assessment, and taxation under the Farmland Assessment Act is requested.

N.J. Admin. Code § 18:15-2.7

Amended by 49 N.J.R. 118(b), effective 1/3/2017