FILING INFORMATION
WHO IS REQUIRED TO FILE THIS FORM? An owner who wants to seek approval for woodland on a
property, other than appurtenant woodland, to be valued, for local property tax purposes, under farmland
assessment must include this form with the annually-filed Application for Farmland Assessment for the
property. However, an assessor will not approve an application that requests such tax status for non-
appurtenant woodland unless the owner has a woodland management that has been approved by the State
Forester as satisfying the criteria at N.J.A.C. 18:15-2.10 and the owner has managed the woodland in
accordance with the approved plan for at least the two successive years immediately preceding the tax year for
which valuation, assessment, and taxation under farmland assessment is requested.
(Refer to N.J.A.C. 18:15-2.7(d))
IS THERE OTHER INFORMATION THAT I MUST FILE WITH THIS FORM? Yes. This form must accompany
an Application for Farmland Assessment that includes all forms and other components required pursuant to
N.J.A.C. 18:15-2.1 through 4 and N.J.A.C. 18:15-2.7. When a WD-1 form is submitted, a property map that
shows the location(s) of forest management activity in the pre-tax year must also be filed. This map must be
prepared in accordance with the mapping standards set forth at N.J.A.C. 18:15-2.7and 10. Also with a WD-1
form, a copy of the woodland management plan must be submitted, unless that assessor already has the plan
on file. However, if any revisions have been made to the plan on file, the revisions must be submitted to the
assessor. (Please check appropriate box under “Status of Woodland Management Plan” in Section II of this
form.)
WHEN AND WHERE DO I FILE? An Application for Farmland Assessment must be filed annually, on or
before August 1, with the local assessor in each taxing district in which the property is located. If a WD-1 form
is included with the application, a copy of the FA-1 form, the WD-1 form, and activity map must be submitted to
the Regional Office of the State Forest Service that serves the county in which the property is situated:
Regional Offices of the State Forest Service
240 Main Street
PO Box 239
5555 Atlantic Avenue
Bergen, Essex, Hudson,
Hunterdon, Morris, Passaic,
Burlington, Mercer, Middlesex,
Monmouth, Ocean, Somerset,
Atlantic, Camden, Cape May,
Cumberland, Gloucester, Salem
HOW WILL COMPLIANCE WITH THE WOODLAND MANAGEMENT PLAN BE DETERMINED? Both the
owner and the Approved Forester must certify on the WD-1 that the forest management activities and practices
are being carried out in compliance with the plan. Furthermore, a forester from the State Forest Service may
carry out an on-site inspection to verify compliance with the plan and communicate and coordinate with the
local assessor if non-compliance is suspected.
HOW CAN I FIND AN APPROVED FORESTER? The Department maintains the List of Approved Foresters
on-line at http://www.state.nj.us/dep/parksandforests/forest/ACF.pdf
. Upon request, the State Forest Service
will provide a print out of this list.
EXAMPLES OF VARIOUS TYPES OF FOREST MANAGEMENT PRACTICES:
Forest Stand Improvement (FSI)
thinning, crop tree release, pruning, weeding, sanitation
single-tree selection, clearcut, seed tree, group selection, shelterwood
natural or artificial means
mechanical, chemical, hand, animal (e.g. goats)
aerial, backpack, integrated pest management (IPM)
mowing, drum chop, scarification, chemical treatment
Wildlife Habitat Improvement
practices to enhance or create habitat
access roads, boundary marking, trail improvements
non-traditional forest products
DEFINITIONS OF TERMS USED IN THIS FORM: (Refer to N.J.A.C. 18:15-1.1)
"Appurtenant woodland" means a wooded piece of property which is contiguous to, part of, or beneficial
to a tract of land, which tract of land has a minimum area of at least five acres devoted to agricultural or
horticultural uses other than the production for sale of trees and forest products, exclusive of Christmas trees,
to which tract of land the woodland is supportive and subordinate.
"Non-appurtenant woodland" means woodland that is neither supported nor subordinate to other
farmland and which can only qualify for farmland assessment on the basis of being in compliance with a
woodland management plan filed with the Department of Environmental Protection. Non-appurtenant
woodland is actively devoted to the production for sale of tree and forest products.
"Pre-tax year" means the calendar year immediately preceding the "tax year."
"Tax year" means the calendar year in which the local property tax is due and payable.
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.
