All Roll Calls
Yes: 107 • No: 1
New JerseyS3446220th Legislature (2024-2025)SenateWALLET
"Farmland and Woodland Tax Assessment Integrity and Investment Act."*
Sponsored By: Anthony M. Bucco (Republican), Joseph Pennacchio (Republican), William W. Spearman (Democratic)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 2 benefits, 1 costs, 2 mixed.
Forest plans waive farmland income tests
Land that otherwise qualifies for reduced farmland tax assessment is exempt from the usual income tests with a qualifying forest plan. New Jersey's Department of Environmental Protection must approve the forest stewardship plan, and it must be fully implemented. Applicants do not need proof of gross sales, payments, fees, or imputed income. They must document scheduled activities, a forest inventory, yield measures, and inspections showing the plan is being carried out.
False farm tax filings bring penalties
Landowners face civil penalties for gross and intentional misrepresentation on farmland assessment applications. Maximum penalties are $5,000 for a first offense, $15,000 for a second, and $20,000 for a third or later offense. Municipalities, counties, or the State can collect penalties through summary court proceedings. Local governments keep half of what they collect for administration and enforcement. The rest, including all State-collected penalties, funds administration and enforcement by the Department of Agriculture and Division of Taxation.
Livestock fees count toward farm tax eligibility
Fees from boarding, rehabilitating, or training livestock count toward income tests for reduced farmland tax assessment. The facilities must be next to land that otherwise qualifies. These fees count with other qualifying income for both the first five acres and acreage above five acres.
Farm tax applications move online
The New Jersey Division of Taxation must create an online portal for farmland assessment applications. Applicants can use it once available to identify parcels, report crops and sales, certify accuracy, and upload supporting records. The portal also supports forest-plan certifications and review by tax assessors and environmental officials. Starting August 1 of the second year after implementation, all applications must go through the portal.
Farm tax income limits face regular review
The State Farmland Evaluation Committee reviews minimum income requirements at least every three years and can adjust them. The requirements cover gross sales, payments, fees, and imputed income for the first five acres and acreage above five acres. Each adjustment takes effect in the second full tax year after adoption. The law sets no increase or decrease, so changes can make reduced farmland assessment easier or harder to qualify for.
Sponsors & Cosponsors
Sponsors
Anthony M. Bucco
Republican • Senate
Joseph Pennacchio
Republican • Senate
William W. Spearman
Democratic • House
Cosponsors
Joseph P. Cryan
Democratic • Senate
Shirley K. Turner
Democratic • Senate
Roll Call Votes
House vote • 1/12/2026
3RDG FINAL PASSAGE
Yes: 70 • No: 1 • Other: 2
Senate vote • 1/12/2026
3RDG FINAL PASSAGE
Yes: 37 • No: 0
Actions Timeline
Approved by Governor — P.L.2025, c.274.
1/14/2026GovernorPassed Assembly, PBH — (70-1-2)
1/12/2026HouseSubstituted for A6278 (2R)
1/12/2026HouseReceived in Assembly, Without Reference, 2nd Reading in Assembly
1/12/2026HousePassed Senate — (37-0)
1/12/2026SenateREP/SCS, 2nd Reading in Senate
1/8/2026SenateRCM Senate Budget and Appropriations Committee
6/19/2025SenateREP/SCA, 2nd Reading in Senate
12/12/2024SenateIntroduced, 1st Reading in Senate, Referred to Senate Economic Growth Committee
6/17/2024Senate
Bill Text
Senate Budget and Appropriations (1/8/26 SCS)
6/4/2026
Senate Budget and Appropriations Substitute (1/8/26 SCS)
6/4/2026
Version PL2025
6/4/2026
Version AL2025
5/21/2026
Senate Economic Growth (12/12/24 1R)
1/31/2025
As Introduced
12/13/2024
Senate Economic Growth Substitute (12/12/24)
12/13/2024
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