(See addresses for State Forest Service offices in the filing information)
WHO IS REQUIRED TO FILE THIS FORM?
An owner seeking approval for woodland that can qualify as non-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 either a woodland management plan approved by the State
Forester as satisfying the criteria at N.J.A.C. 18:15-2.10 or a NJ forest stewardship plan approved by the State Forester as satisfying the criteria at
N.J.A.C. 7:3-5; and the owner has managed the woodland in compliance with an 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 for a property that includes non-appurtenant woodland. 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 applicable mapping standards set forth at N.J.A.C. 18:15-2.10 or N.J.A.C. 7:3-5.8. Also with a WD-1 form, a copy of the approved 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 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 New Jersey Forest Service that serves the county in which the property is situated:
HOW WILL COMPLIANCE WITH THE APPROVED 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, the property is subject to inspection by a forester from the New Jersey Forest Service pursuant to N.J.A.C. 18-15-2.13 to verify
compliance with the plan. If non-compliance is found, the New Jersey Forest Service will transmit a notice of non-compliance to the local assessor stating the
reasons for the finding.
Regional Offices of the New Jersey Forest Service
240 Main Street
Andover, NJ 07821
PO Box 239
New Lisbon, NJ 08064
5555 Atlantic Avenue
Mays Landing, NJ 08330
Bergen, Essex, Hudson, Hunterdon,
Morris, Passaic, Sussex, Warren
Burlington, Mercer, Middlesex,
Monmouth, Ocean, Somerset, Union
Atlantic, Camden, Cape May,
Cumberland, Gloucester, Salem
HOW CAN I FIND AN APPROVED FORESTER?
The Department maintains the List of Approved Foresters online at http://www.state.nj.us/dep/parksandforests/forest/ACF.pdf. Upon request, the
New Jersey Forest Service will provide a print out of this list.
Forest Stand Improvement (FSI) Thinning, crop tree release, pruning, weeding, sanitation
Harvest Single-tree selection, clearcut, seed tree, group selection, shelterwood
Reforestation Natural or artificial means
Weed/Brush Control Mechanical, chemical, hand, animal (e.g. goats)
Insect/Disease Control Aerial, backpack, integrated pest management (IPM)
Site Preparation Mowing, drum chop, scarification, chemical treatment
Invasive Species Control Hand pulling, goats, integrated pest management
Wildlife Habitat Improvement Practices to enhance or create habitat
Forestry Infrastructure Access roads, boundary marking, trail improvements, deer fencing
Other Non-traditional forest products
VARIOUS TYPES OF FOREST MANAGEMENT PRACTICES:
TERMS USED IN THIS FORM:
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.
Non-appurtenant woodland means woodland that qualifies for farmland assessment by being in compliance with a WMP or FSP.
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 the approval of the Director.
WD-1 Rev: Mar. 2018 Instructions pg 1 of 1