N.J. Admin. Code § 18:15-3.2

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

Section 18:15-3.2 - Area of land devoted to agricultural or horticultural use

(a) Land actively devoted to agricultural or horticultural use, including fallow land and land in rotation, in order to be eligible for farmland assessment, must have a minimum area of five acres.

(b) In determining the area of such land, all the land under barns, sheds, seasonal farm markets selling predominantly agricultural products, seasonal agricultural labor housing, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, irrigation ditches and like facilities is included. However, land under the farmhouse, and such additional land as may be actually used in connection with the farmhouse, including, but not limited to, land used for lawns, flower gardens, shrubs, swimming pools, tennis courts, and for like purposes, is excluded in determining the total area.

(c) Where separate parcels of land in agricultural or horticultural use under a single ownership are located in the same taxing district, compliance with the five-acre minimum area eligibility requirement is met if the separate parcels are contiguous and the aggregate eligible area thereof is at least five acres. Land under single ownership, separated by a public right of way, is considered to be contiguous even if the parcels are included in a farm management unit.

(d) Where contiguous land in agricultural or horticultural use in one ownership is located in more than one taxing district, compliance with the five-acre minimum area requirement is determined on the basis of the total eligible area of such land and not the area which is located in any particular taxing district.

(e) Where separate, noncontiguous parcels of land in agricultural or horticultural use, in a single ownership, are located in the same taxing district, a separate application for farmland assessment must be made with respect to each parcel. The area of the separate parcels may not be aggregated for the purpose of meeting the five-acre eligibility requirement even if the parcels are included in a farm management unit.

N.J. Admin. Code § 18:15-3.2

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