GENERAL INSTRUCTIONS
APPLICATION: Only one Supplemental Farmland Assessment Gross Sales Form, FA-1 G.S., should be filed annually with the municipal assessor on or before
August 1 of the
year immediately preceding the tax year for which “farmland assessment” is requested. You are reporting the current year’s gross sales for
qualification in the next tax year. Late or incomplete applications will be denied. At the assessor’s
request, applicants must provide proofs of eligibility as
to ownership, land area, agricultural or horticultural activity and gross sales. Lands in Farmland Preservation Programs must still meet the 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 FA-1 application and FA-1 Gross Sales form, but no later than September 1 of the
year immediately preceding the tax year for which “farmland assessment” is requested, 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 & 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. (See 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:
a. The land has been actively devoted to agricultural or horticultural use for at least 2 successive years immediately preceding the tax year for which
“farmland assessment" is
requested. (See 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 (See N.J.S.A. 54:4-23.5.)
1. Agricultural/Horticultural (Non Woodland): Gross sales, fees or payments average at least $1,000 annually on the first five acres and
average at least $5 for each additional acre of actively devoted land plus 50 cents per acre of appurtenant woodland or non-wooded wetlands.
Required Income is calculated on the total number of acres under Farmland Assessment on the property, whether income producing or not.
(See N.J.S.A. 54:4-23.5.)
2. Woodland Management Plan: If the land is approved under a Woodland Management Plan the gross sales, fees, or payment average
$500 annually on the first five acres and average at least 50 cents for each additional acre of woodland or non-wooded wetlands.
3. NJ Forest Stewardship Plan: Defined under N.J.A.C. 7:3-5, does not have a minimum gross sales requirement to show active devotion, but
the land must be actively managed in compliance with the approved plan.
d. Application by the owner is filed on or before August 1 of the year immediately preceding the tax year. (See N.J.S.A. 54-23.6.)
e. Farmland management units less than 7 acres are required to submit a descriptive narrative of agricultural/horticultural uses, a sketch of their location,
and number of acres
devoted.
SECTIONI : IDENTIFICATION
Owners’ Name- List every individual, partnership or corporation having an ownership interest in the land.
Block(s) & Lot(s)- List block(s) and lot(s) comprising a farm of contiguous land from your tax bill; official tax map; or page(s) and line(s) from the current year’s tax list.
SECTION II : GROSS SALES
List products produced and the respective acreage under the appropriate headings. The acreages listed for the products in this section should match the values
entered in Section 2 of the FA-1 application. If necessary, attach a separate sheet with the break down of additional products produced on the farm and the acreage
devoted to those products.
Equine: Includes acres dedicated to the breeding, raising, boarding, training, or rehabilitating of horses and ponies, as well as structures like stables used for
the equine activities.
Imputed Grazing Value Acres: Includes acres that are permanent pasture and/or cropland pastured, if the imputed grazing value is being claimed as income
for livestock grazing on those acres.
Livestock: Includes permanent pasture and cropland pasture used for grazing livestock if not claiming the imputed grazing value for those acres, as well as
land under stables, pens, coops, or other structures used to house livestock.
Woodland Products: Includes any tree and forest products produced from woodland under an approved Woodland Management Plan or NJ Forest
Stewardship Plan if income is generated. Account for all woodland acres subject to
a
Woodland Management Plan even when only a particular stand within
the parcel is being harvested for income that year. This value should equal the number of acres entered on Line 4 of Section 2 of the FA-1 application.
Total Non-Income Acres: Includes lands under streams or ponds when those bodies of water are not being used for aquaculture production, irrigation ditches,
land under solar panels or other renewable energy generation systems, appurtenant woodlands, non-wooded wetlands, and permanent pasture and cropland
pastured
when used as a break or buffer but not when being grazed by livestock or under a federal soil conservation program. It should also include land under
farm buildings, such as sheds,
barns, silos, etc., which are used for the storage of farm equipment and harvested products as well as woodlands managed
under a NJ Forest Stewardship Plan from which no tree or forest products are being harvested for income that year.
Total Acres Under Farmland Assessment: Is the total acreage devoted to agricultural or horticultural use (income producing plus (non-income-producing)
acres on the property and should correspond to the value on Line (8) in Section 2 of the FA-1 Application.
Final Income: Is the income produced by the property’s actively devoted acres, including income attributable to agricultural/horticultural products produced
thereon, payments
received under Federal soil conservation programs, fees received for breeding, raising or grazing livestock, income imputed to grazing land
as determined by the State
Farmland Evaluation Committee, and fees received for boarding, rehabilitating or training livestock where the land under the
boarding, rehabilitating or training facilities is within the same property as land otherwise qualified for Farmland Assessment. Rents paid to owners by tenant
farmers do not constitute gross sales. Generated energy from any source is not an agricultural or horticultural product and any power or heat sold from
biomass, solar, or wind energy generation is not income for valuation, assessment and taxation of
land pursuant to the "Farmland Assessment Act of 1964."
SECTION III: SIGNATURE AND VERIFICATION OF OWNER(S)
For non-corporate multiple ownership, one owner is presumed to have authority to sign on behalf of the other co-owners. For a corporate owner or co-owners,
the full name of
the corporation and the signature and title of the corporate officer authorized to sign the application in its behalf must be provided.
OWNERSHIP–Must be single ownership: i.e., a unified title meaning common ownership by one distinct legal entity of one or more contiguous parcels together.
This form is prescribed by the Director, Division of Taxation, as required by law. It may be reproduced for distribution, but may not be altered without prior approval.
Form FA-1 GS Revised: Mar. 2018 Instructions pg 1 of 1
