NJ A6031

Allows five or more noncontiguous acres of farmland to qualify for reduced farmland tax assessment, provided at least three acres are contiguous and all parcels are owned by the same person

Currently, farmland assessment requires a minimum of five contiguous acres actively devoted to agricultural or horticultural use for at least two consecutive years

Enables landowners with smaller, separate parcels of farmland to combine their holdings to meet the five-acre minimum threshold for favorable tax treatment

All other existing eligibility requirements for farmland assessment, including the two-year active agricultural use requirement, continue to apply

Intended to address overdevelopment and high property costs in New Jersey by making farmland tax benefits more accessible to owners of smaller parcels