54:4-23.14a Internet-based application portal, application for valuation, assessment, taxation under “Farmland Assessment Act of 1964.”
5. 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.