This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director.
Form FA-1 Revised: Mar. 2018 Instructions pg 1 of 2
INSTRUCTIONS Farmland Assessment Act of 1964
(N.J.S.A. 54:4-23.1 et seq.; N.J.A.C. 18:15-1.1 et seq.)
APPLICATION
Farmland Assessment, form FA-1, in duplicate and the Supplemental Farmland Assessment Gross Sales Form, FA-1 G.S., should be filed with the
municipal assessor on or before August 1 of the pretax year – which is the year immediately preceding the tax year for each farm comprised of
contiguous land. If an entry is made in Section 2, line 4, Woodland Data form WD-1 must also be filed with the FA-1 application and Supplemental FA-1
Gross Sales form. Only one FA-1, FA-1 G.S. should be filed for each farm comprised of contiguous land. Late or incomplete applications will
be denied. At the assessor’s request, applicants must provide proofs of eligibility as to ownership, land area, farming activity, and gross sales. Lands in
Farmland Preservation Programs must still meet criteria and filing prerequisites of the Farmland Assessment Act to receive preferential reduced
assessment.
Filing Extension
Assessors may grant an extension of time for filing an application, but no later than September 1 of the year immediately preceding the tax year, for an
applicant who has filed for an extension with the Farmland Assessment Application Filing Deadline Extension Form, form FA-X, if the assessor is
satisfied that failure to file by August 1 was due to (1) the owner’s illness and a physician’s certificate stating that the owner was physically incapacitated
and unable to file by August 1 and the FA-1 and FA-1 G.S. forms are filed with the assessor; or (2) the death of the owner or the owner’s immediate
family member and a certified copy of the death certificate and the FA-1/ FA-1 G.S. forms are filed with the assessor by the owner or by the
executor/executrix of the owner’s estate. Immediate family member means an owner’s spouse, child, parent or sibling residing in the same household.
(N.J.S.A. 54:4-23.6d.)
QUALIFICATIONS
Farmland assessment means valuation, assessment and taxation under the Farmland Assessment Act. Land may be eligible for farmland assessment
when it meets the following:
(a) The land has been actively devoted to agricultural or horticultural use for at least two successive years immediately preceding the tax year for which
farmland assessment is requested. (N.J.S.A. 54:4-23.6.)
(b) The land area actively devoted to agricultural or horticultural use is not less than five acres, exclusive of the land upon which the farmhouse is
located and such additional land actually used in connection with the farmhouse.
(c) Gross sales, fees, or payments average at least $1,000 annually on the first five acres, except for lands under a Woodland Management Plan where
gross sales remain at $500 for the first five acres, and average $5 per acre on all acreage above five acres, except 50 cents per acre on woodland &
wetland above five acres. For woodlands and wetlands under a NJ Forest Stewardship Plan, no income need be generated, but the prescriptions of
the plan must have been followed. (N.J.S.A. 54:4-23.5.)
(d) Application by the owner is filed on or before August 1 of the year immediately preceding the tax year. (N.J.S.A. 54:4-23.6.)
(e) If farm management unit is less than seven acres, a descriptive narrative of agricultural/horticultural uses, a sketch of their location, and number of
acres devoted is required.
SECTION 1-IDENTIFICATION INFORMATION – Complete items 1 through 9.
Item 1, Owners’ Names- List every individual, partnership or corporation having an ownership interest in the land.
Item 6, Block(s), Lot(s), and Qual. No. - List block(s) and lot(s) comprising a farm unit of contiguous land from your tax bill; official tax map; or page(s)
and line(s) from the current year’s assessment list.
SECTION 2 –BREAKDOWN OF LAND USE CLASSES. Complete items 1 through 14.
Item 1, Cropland harvested is land from which a crop is harvested in the current year. It is the heart of a farming enterprise and represents the highest
use of land in agriculture.
Item 2, Cropland pastured is land which can be used to produce crops but its maximum income may not be realized in a particular year.
Item 3, Permanent pasture is land which is not cultivated because its maximum economic potential is realized from grazing or as part of erosion control
programs. Animals may or may not be part of this farm operation.
Item 4, Non-appurtenant woodland is woodland devoted exclusively as sustainable forestlands or to the production for sale of trees and forest
products, except for Christmas trees which are Item 1, Cropland Harvested. Woodland which is not “supported and subordinate” to land in classes 1, 2,
or 3 should be item 4. Owners of class 4 woodland must submit a Woodland Management Plan or NJ Forest Stewardship Plan, scaled map of woodland
activity & soil group classes, and other information. (N.J.A.C. 18:15-2.7.)
Item 5, Appurtenant woodland is woodland which is not devoted to production for sale of trees and forest products, but can be eligible for farmland
assessment by being contiguous to, part of, supportive and subordinate to, or "beneficial to a tract of land" which is five acres or more and otherwise
actively devoted qualified farmland (Items 1, 2, or 3). Woodland acreage less than the otherwise actively devoted qualified farmland acreage (Items 1, 2,
or 3) may be considered appurtenant woodland. Woodland acreage exceeding the otherwise actively devoted farmland may be appurtenant woodland
when proof of its benefit to otherwise actively devoted farmland can be substantiated to the assessor. (N.J.A.C. 18:15-1.1.)
Item 6, Acres used for boarding, rehabilitating or (livestock) training to be actively devoted to agricultural use must be contiguous to land which
otherwise qualifies for farmland assessment.
Item 7, Acres used for renewable energy is solar, wind, or biomass energy generation 10 acres or less in area generating no more than two
megawatts of power. The ratio of acreage devoted to renewable energy generation facilities, structures, and equipment vs. agricultural/horticultural
operations cannot exceed 1 part to 5 parts. (N.J.S.A. 54:4-23.3c.) Also, fill out Item 14 for type of renewable energy generated.
Item 9, Land under and land used in connection with farmhouse is land on which a farmhouse is located, together with land area devoted to lawns,
flower gardens, shrubs, swimming pools, tennis courts, etc. used with the farmhouse for enjoyment of its residents. This land is not in agricultural or
horticultural use and is assessed and taxed at true value standards. (N.J.S.A. 54:4-23.11.)
Item 10, All other land not devoted to agricultural or horticultural use is land other than used in connection with the farmhouse that is not devoted to
an agricultural or horticultural use nor is it necessary to support land actively devoted to an agricultural or horticultural use. This land will be assessed
and taxed in accordance with true-value standards.
Item 13, enter “YES” or “NO.”