Bill Text: NJ ACR172 | 2024-2025 | Regular Session | Introduced

New Jersey Assembly Concurrent Resolution 172 (Prior Session Legislation)

Introduced

Bill Title: Amends State Constitution to decrease acreage required for farmland assessment with certain requirements for valuing farmland under five acres in area.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2025-07-24 - Introduced, Referred to Assembly Commerce, Economic Development and Agriculture Committee [ACR172 Detail]

Download: New_Jersey-2024-ACR172-Introduced.html

ASSEMBLY CONCURRENT RESOLUTION No. 172

STATE OF NEW JERSEY

221st LEGISLATURE

INTRODUCED JULY 24, 2025

Sponsored by:

Assemblyman ALEX SAUICKIE

District 12 (Burlington, Middlesex, Monmouth and Ocean)

SYNOPSIS

Amends State Constitution to decrease acreage required for farmland assessment with certain requirements for valuing farmland under five acres in area.

CURRENT VERSION OF TEXT

As introduced.

A Concurrent Resolution proposing to amend Article VIII, Section I, paragraph 1 of the New Jersey Constitution.

Be It Resolved by the General Assembly of the State of New Jersey (the Senate concurring):

1. The following proposed amendment to the Constitution of the State of New Jersey is hereby agreed to:

PROPOSED AMENDMENT

Amend Article VIII, Section I, paragraph 1, to read as follows:

1. (a) Property shall be assessed for taxation under general laws and by uniform rules. All real property assessed and taxed locally or by the State for allotment and payment to taxing districts shall be assessed according to the same standard of value, except as otherwise permitted herein, and such real property shall be taxed at the general tax rate of the taxing district in which the property is situated, for the use of such taxing district.

(b) The Legislature shall enact laws to provide that the value of land, not less than [5] three acres in area, which is determined by the assessing officer of the taxing jurisdiction to be actively devoted to agricultural or horticultural use and to have been so devoted for at least the [2] two successive years immediately preceding the tax year in issue, shall, for local tax purposes, on application of the owner, be that value which such land has for agricultural or horticultural use. The land shall be valued by the assessing officer of the taxing jurisdiction: (1) for land that is three acres in area or greater, but less than four acres in area, at 60 percent of the land's total agricultural or horticultural use and 40 percent of the land's market rate; (2) for land that is four acres in area or greater, but less than five acres in area, at 80 percent of the land's total agricultural or horticultural use and 20 percent of the land's market rate; and (3) for land that is five acres in area or greater, entirely by the land's agricultural or horticultural use.

Any such laws shall provide that when land which has been valued in this manner for local tax purposes is applied to a use other than for agriculture or horticulture it shall be subject to additional taxes in an amount equal to the difference, if any, between the taxes paid or payable on the basis of the valuation and the assessment authorized hereunder and the taxes that would have been paid or payable had the land been valued and assessed as otherwise provided in this Constitution, in the current year and in such of the tax years immediately preceding, not in excess of [2] two such years in which the land was valued as herein authorized.

Such laws shall also provide for the equalization of assessments of land valued in accordance with the provisions hereof and for the assessment and collection of any additional taxes levied thereupon and shall include such other provisions as shall be necessary to carry out the provisions of this amendment.

(cf: Art. VIII, Sec. I, par. 1; amended effective December 5, 1963)

2. When this proposed amendment to the Constitution is finally agreed to pursuant to Article IX, paragraph 1 of the Constitution, it shall be submitted to the people at the next general election occurring more than three months after the final agreement and shall be published at least once in at least one newspaper of each county designated by the President of the Senate, the Speaker of the General Assembly and the Secretary of State, not less than three months prior to the general election.

3. This proposed amendment to the Constitution shall be submitted to the people at that election in the following manner and form:

There shall be printed on each official ballot to be used at the general election, the following:

a. In every municipality in which voting machines are not used, a legend which shall immediately precede the question as follows:

If you favor the proposition printed below make a cross (X), plus (+), or check (a) in the square opposite the word "Yes." If you are opposed thereto make a cross (X), plus (+) or check (a) in the square opposite the word "No."

b. In every municipality the following question:

		CONSTITUTIONAL AMENDMENT TO DECREASE LAND AREA REQUIRED FOR FARMLAND ASSESSMENT
	YES	Do you approve amending the Constitution to decrease the amount of land required to qualify for farmland property tax assessment from five acres in area to three acres in area? Land that is greater than three acres in area but less than five acres in area would receive part of the farmland assessment. Currently, land over five acres in area that is used as farmland may qualify for the full farmland assessment. This amendment would not affect the farmland assessment for land over five acres in area.
		INTERPRETIVE STATEMENT
	NO	This constitutional amendment would decrease the amount of land required to qualify for the farmland assessment from five acres to three acres. Land that is greater than three acres in area but less than five acres in area would receive part of the farmland assessment valuation, depending on the size of the land. Currently, land over five acres in area that is used as farmland may qualify for a reduced property tax assessment. This is known as the farmland assessment. The farmland assessment gives the property owner a lower property tax than an identical property without the farmland assessment. The amendment would allow part of the farmland assessment on land that is over three acres in area.

STATEMENT

This constitutional amendment decreases the amount of land required to qualify for the farmland assessment from five acres to three acres. Currently, the Constitution provides a full farmland assessment for land that is five acres or greater in area. The constitutional amendment provides that farmland that is three acres or greater, but less than four acres, only receives farmland assessment for 60 percent of the total property tax valuation and farmland that is four acres or greater, but less than five acres, receives farmland assessment for 80 percent of the total property tax valuation.

Currently, the Constitution allows land not less than five acres in area that has been dedicated to farmland use, for at least two years prior to the tax year, to be valued by the local tax assessor for the value of the agricultural or horticultural use and not the market value of the property. Only the land which is used for farmland is eligible for farmland assessment; buildings and homes on farmland are assessed in the same manner as other non-farm property. The amendment is intended to allow more property owners to qualify for farmland assessment.