N.J. Admin. Code § 18:15-3.3

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

Section 18:15-3.3 - Filing date

(a) The owner of land actively devoted to agricultural or horticultural use must submit the required application for farmland assessment, Forms FA-1 and FA-1 G.S., to the assessor of the taxing district where such land is situated, on or before August 1 of the pre-tax year in order to be eligible for farmland assessment.

(b) Once an application is filed with the assessor for the tax year, it may not be withdrawn by the applicant after October 1 of the pre-tax year. (See N.J.A.C. 18:15-8.2, Change of use, pertaining to the power of the assessor and the county board of taxation to deny or nullify an application where a change in use occurs between August 1 and December 31 of the pre-tax year.)

1. If a change in use of the land occurs between August 1 and December 31 of the pre-tax year, either the assessor or the county board of taxation shall deny or nullify such application and, after examination and inquiry, shall determine the full and fair value of said land under the valuation standard applicable to other land in the taxing district and shall assess the same, according to such value.

i. If, despite such change of use, the land is valued, assessed, and taxed under farmland assessment in the ensuing year, the assessor shall enter an added assessment against such land, in the "Added Assessment List" for the particular year in the manner prescribed in N.J.S.A. 54:4-63.1 et seq. The amount of the added assessment must be in an amount equal to the difference, if any, between the assessment imposed under the Act and the assessment that would have been imposed had the land been valued and assessed as other land in the taxing district.

ii. The enforcement and collection of additional taxes resulting from any additional assessments are to be imposed as provided by N.J.S.A. 54:4-63.1 et seq. The additional assessment imposed pursuant to N.J.S.A. 54:4-23.13 does not affect the roll-back taxes, if any, under N.J.S.A. 54:4-23.8.

(c) If the application is filed by delivery through the mail or a commercial courier or messenger service, compliance with the time limit for filing is met if there is satisfactory evidence that the application was committed for delivery to the United States Postal Service or to the courier or messenger service within the time limit allowed for filing.

N.J. Admin. Code § 18:15-3.3

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