Internet-based application portal, application for valuation, assessment, taxation under “Farmland Assessment Act of 1964.”
N.J. Stat. § 54:4-23.14a
in effect5. a. The Division of Taxation in the Department of the Treasury shall design and implement an Internet-based application portal through which taxpayers may apply for valuation, assessment, and taxation under the “Farmland Assessment Act of 1964,” P.L.1964, c.48 (C.54:4-23.1 et seq.). The Internet-based application portal designed and implemented pursuant to this section shall allow applicants to: (1) identify: (a) the parcels of land for which valuation, assessment, and taxation under P.L.1964, c.48 (C.54:4-23.1 et seq.) are sought; (b) the owners of the parcels; (c) the operator of a farm situated on the parcels, if different from the owner; (d) whether the parcels are subject to a woodland management plan, pursuant to section 3 of P.L.1964, c.48 (C.54:4-23.3), or forest stewardship plan approved by the Department of Environmental Protection pursuant to section 3 of P.L.2009, c.256 (C.13:1L-31); and (e) the crops being produced on the parcels; (2) certify the gross sales derived from each crop being produced on the parcels; (3) certify compliance with a woodland management plan or forest stewardship plan, if applicable; (4) attach supporting documentation, in an electronic format, required for the proper execution of the State’s farmland assessment laws, rules, regulations, protocols, standards, or procedures; (5) certify the accuracy of the information submitted through the Internet-based application portal; and (6) permit the tax assessor and, where applicable, the Department of Environmental Protection, to review the submissions for compliance with P.L.1964, c.48 (C.54:4-23.1 et seq.) and other applicable laws and regulations. b. Notwithstanding the provisions of section 14 of P.L.1964, c.48 (C.54:4-23.14) or any law or regulation to the contrary, once an Internet-based application portal is made available pursuant to this section, applicants may utilize the Internet-based application portal to determine the eligibility of land for valuation, assessment, and taxation under P.L.1964, c.48 (C.54:4-23.1 et seq.) and to apply for valuation, assessment, and taxation under P.L.1964, c.48 (C.54:4-23.1 et seq.). Beginning August 1 of the second year following implementation of the Internet-based application portal, the Division of Taxation shall require that all applications for valuation, assessment, and taxation under P.L.1964, c.48 (C.54:4-23.1 et seq.) be submitted through the Internet-based application portal. L.2025, c.274, s.5.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026