Title 54, Title 54: TAXATION

54:4-23.13b. Notice of disallowance 1. Where an application for valuation hereunder has been filed by the owner of land within the time provided herein, the assessor of the taxing district in which such land is situated shall, on or before November 1 of the pretax year, forward t…

54:4-23.13c. Eligibility of land for certain use relative to livestock 8. If any application for valuation, assessment and taxation under P.L.1964, c.48 (C.54:4-23.1 et seq.) made for the 1993 tax year or later, which was denied based on a determination that the use of land for b…

54:4-23.14 Application form; contents; violations, penalties. 14. a. Application for valuation, assessment, and taxation of land in agricultural or horticultural use under P.L.1964, c.48 shall be on a form prescribed by the Director of the Division of Taxation in the Department o…

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 t…

54:4-23.15. Continuance of valuation, assessment and taxation under act Continuance of valuation, assessment and taxation under this act shall depend upon continuance of the land in agricultural or horticultural use and compliance with the other requirements of this act and not u…

54:4-23.15a. Mailing of form to claim continuance of valuation, assessment and taxation; notice of filing requirement On or before July 1 the assessor shall mail to each taxpayer whose land has been valued, assessed, and taxed for the then current tax year pursuant to the "Farmla…

54:4-23.16. Separation or split off of part of land Separation or split off of a part of the land which is being valued, assessed and taxed under this act, either by conveyance or other action of the owner of such land, for a use other than agricultural or horticultural, shall su…

54:4-23.18. Location of contiguous land in more than one taxing district Where contiguous land in agricultural or horticultural use in one ownership is located in more than one taxing district, compliance with the 5-acre minimum area requirement shall be determined on the basis o…

54:4-23.19. Tax list and duplicate; factual details The factual details to be shown on the assessor's tax list and duplicate with respect to land which is being valued, assessed and taxed under this act shall be the same as those set forth by the assessor with respect to other ta…

54:4-23.2. Value of land actively devoted to agricultural or horticultural use 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 succ…

54:4-23.20 State Farmland Evaluation Committee. 20. a. There is hereby created a State Farmland Evaluation Committee, the members of which shall be the Director of the Division of Taxation; the Dean of the College of Agriculture, Rutgers, The State University; the Secretary of Ag…

54:4-23.21. Rules and regulations; forms The director is empowered to promulgate such rules and regulations and to prescribe such forms as he shall deem necessary to effectuate the purposes of this act. L.1964, c. 48, s. 21.

54:4-23.22. Partial invalidity If any clause, sentence, subdivision, paragraph, section or part of this act be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof, but shall be confined in its o…

54:4-23.23. Applicability to tax year 1965 and subsequent tax years The tax year 1965 shall be deemed to be the first tax year to which the provisions of this act shall apply, and this act shall apply to the tax year 1965 and subsequent tax years. L.1964, c. 48, s. 24.

54:4-23.24. Residential property rezoned into commercial or industrial zone; valuation and assessment All property which has been valued and assessed as residential property within a zone designated as residential and which has been so assessed for a period of 3 years or longer, …

54:4-23.3 Agricultural use of land. 3. Land shall be deemed to be in agricultural use when devoted to the production for sale of plants and animals useful to man, including but not limited to: forages and sod crops; grains and feed crops; dairy animals and dairy products; poultry…

54:4-23.3a. Application; review for compliance a. Upon receipt of a copy of an application and accompanying information pursuant to section 3 of P.L. 1964, c. 48 (C. 54:4-23.3), the Commissioner of the Department of Environmental Protection shall acknowledge receipt of such to bo…

54:4-23.3b. Disqualification Land used exclusively for the production of trees and forest products, other than Christmas trees, and previously deemed to be in agricultural use under section 3 of P.L. 1964, c. 48 (C. 54:4-23.3), the owner of which fails to meet the additional cond…

54:4-23.3c Land use for taxation purposes. 4. a. (1) No land used for biomass, solar, or wind energy generation shall be considered land in agricultural or horticultural use or actively devoted to agricultural or horticultural use for the purposes of the "Farmland Assessment Act …

54:4-23.3d Development of guidelines for certain agricultural, horticultural practices. 1. a. (1) The State Board of Agriculture and the Department of Agriculture shall develop, within one year after the date of enactment of P.L.2013, c.43 (C.54:4-23.3d et al.), guidelines descri…

54:4-23.3e Land used not considered in agricultural, horticultural use. 2. a. No land used for a dual-use solar energy project constructed, installed, and operated pursuant to the Dual-Use Solar Energy Pilot Program established pursuant to section 1 of P.L.2021, c.170 (C.48:3-87.…

54:4-23.4 Land deemed in horticultural use. 4. Land shall be deemed to be in horticultural use when devoted to the production for sale of fruits of all kinds, including grapes, nuts and berries; vegetables; nursery, floral, ornamental and greenhouse products; or when devoted to a…

54:4-23.5 Land deemed actively devoted to agricultural, horticultural, woodland use. 5. a. Except as otherwise provided in subsection d. of this section, land, five acres in area, shall be deemed to be actively devoted to agricultural or horticultural use when the amount of the g…

54:4-23.6. Qualifications for valuation, assessment, taxation 6. Land which is actively devoted to agricultural or horticultural use shall be eligible for valuation, assessment and taxation as herein provided when it meets the following qualifications: (a) It has been so devoted …

54:4-23.7 Considerations of assessor in valuing land. 7. The assessor in valuing land which qualifies as land actively devoted to agricultural or horticultural use under the tests prescribed by P.L.1964, c.48 and the guidelines describing generally accepted agricultural and horti…

54:4-23.7a Definitions applicable to C.54:4-23.7a and C.54:4-23.7b. 9. As used in this section and section 10 of P.L.2009, c.256 (C.54:4-23.7a and C.54:4-23.7b): "Forest stewardship plan" means a plan prepared and implemented by an owner of forest land, and approved by the Depart…

54:4-23.7b Provision of plan with application. 10. a. Notwithstanding any provision of the "Farmland Assessment Act of 1964," P.L.1964, c.48 (C.54:4-23.1 et seq.), or any rule or regulation adopted pursuant thereto, to the contrary, an owner who annually submits an application pu…

54:4-23.8. Determination of amount of rollback taxes 8. When land which is in agricultural or horticultural use and is being valued, assessed and taxed under the provisions of P.L.1964, c.48 (C.54:4-23.1 et seq.), is applied to a use other than agricultural or horticultural, it s…

54:4-23.9. Procedure for assessment, collection, payment, etc., of roll-back taxes The assessment, collection, apportionment and payment over of the roll-back taxes imposed by section 8, the attachment of the lien for such taxes, and the right of a taxing district, owner or other…

54:4-23a. Single family dwelling; date of addition to assessment list; issuance of certificate of occupancy and actual occupation; limitation of time Any other law to the contrary notwithstanding, no building or other structure newly constructed on any parcel of real property and…

54:4-23b Inspections of real property for purposes of reassessment. 10. a. Regarding inspections of real property for purposes of a municipal-wide reassessment pursuant to R.S.54:4-23, in the case of a municipality located in a county wherein the county board of taxation is parti…

54:4-23c Rules, regulations. 12. The State Treasurer, in consultation with the Director of the Division of Taxation in the Department of the Treasury, pursuant to the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt rules and reg…

54:4-24. Assessor's list; form and content The assessor shall make a list in tabular form of the names of the owners, and set down in proper columns opposite each name the description and area of each parcel sufficient to ascertain its location and extent and the taxable value of…

54:4-25. Tract lying between two districts; how assessed When the line between taxing districts divides a tract of land, each part shall be assessed in the taxing district where located, unless the governing body of one of the taxing districts shall by resolution request that the…

54:4-26. Assessor to follow forms and methods prescribed by director In listing the names of owners and properties the assessor shall follow such forms and methods as may be prescribed by the Director of the Division of Taxation including, without limitation of the foregoing, a l…

54:4-27. Exempt property listed separately The assessor shall enter in a separate list a description of all cemeteries, churches, public buildings and other real property exempt from taxation, and all exempt personal property, with the name of the owner, and shall value such land…

54:4-28. Assessments by block system and house number In taxing districts having adopted block assessment maps the assessor, in making assessments for taxes, shall describe the real property by block and lot numbers as shown upon the assessment map. In taxing districts having a s…

54:4-29. Purchaser of realty may present deed to assessor for certificate In all taxing districts, whether assessment maps have been adopted or not, when a change of ownership of real estate occurs, the new owner may present his deed or other evidence of title to the assessor or …

54:4-3.10 Property of firefighters' association, exemption from taxation. 54:4-3.10. The real and personal property of any exempt firefighter's association, firefighter's relief association and volunteer fire company incorporated under the laws of this State and which is actually…

54:4-3.11. Exemption of franchises; railroad and canal property All offices and franchises, and all property used for railroad or canal purposes by a railroad or canal company subject under any other law of this State to a franchise tax imposed upon it for the privilege of operat…

54:4-3.113. Definitions As used in this act: a. "Solar energy" means energy which has recently originated in the sun, including direct and indirect solar radiation and intermediate solar energy from such as wind and sea thermal gradients; b. "Solar energy system" means any system…

54:4-3.113a Definitions relative to certain renewable energy systems. 1. As used in this act: "Board of appeals" means the construction board of appeals established under section 9 of P.L.1975, c.217 (C.52:27D-127), having jurisdiction in the municipality in which the property is…

54:4-3.113b Property certified as renewable energy system exempt from taxation. 2. Property that has been certified by a local enforcing agency as a renewable energy system shall be exempt from taxation under chapter 4 of Title 54 of the Revised Statutes. The owner of real proper…

54:4-3.113c Requirements for certification by local enforcing agency. 3. No certification shall be made by the local enforcing agency as provided in this act, except upon written application therefor, which application shall be made under oath on a form prescribed by the director…

54:4-3.113d Certification by local enforcing agency. 4. The local enforcing agency, when requested for a certification pursuant to this act, shall certify a system as being a renewable energy system whenever the local enforcing agency finds that the system installed was designed …

54:4-3.113e Revocation of certificate. 5. The local enforcing agency, after giving notice to the holder of a renewable energy system certificate, may revoke a certificate whenever any of the following appears or occurs: a. the certificate was obtained by fraud or misrepresentatio…