We’ve detected that you are using an outdated browser.

Please use a new browser like Chrome, Firefox, Safari or Microsoft Edge to improve your experience.

We’ve detected that you are using an outdated browser.

Laws

New Jersey Differential Assessment Statutes

For general property tax purposes, the value of land, not less than 5 acres in area, which is actively devoted to agricultural or horticultural use and which has been so devoted for at least the 2 successive years immediately preceding the tax year in issue, shall, on application of the owner, and approval thereof as hereinafter provided, be that value which such land has for agricultural or horticultural use.

Downloadable Documents
Authority Type
Statutes and Ordinances
State
New Jersey
Level of Government
State
Law Type
State Laws
Keywords
Real Property Tax Relief
Citation
N.J. Stat. Ann. §§ 54:4-23.1 to 54:4-23.23 (2021).

Visit American Farmland Trust

Get engaged and receive the information you need right in your inbox.