New Jersey-2012-ACR94-Introduced

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

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 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 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.

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 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.

(c) The Legislature shall enact laws to provide that the value of land, not less than 5 acres in area, which is determined by the assessing officer of the taxing jurisdiction to be actively devoted primarily to the production of solar power, and to have been so devoted for at least the 2 successive years immediately preceding the tax year in issue, shall, for local tax purposes, on application of the owner to the assessing office, be that value which such land has for solar power production use, which shall be deemed to be the value that the land would have if devoted to agricultural or horticultural use. When land which has been valued in this manner for local tax purposes is applied to a use other than for the production of solar power, 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 such years in which the land was valued as herein authorized. The assessments of land valued in accordance with the provisions hereof shall be annually equalized and additional taxes levied thereon shall be assessed and collected in the same manner as if the land had been devoted to agricultural or horticultural uses.

(cf: Article VIII, Section I, paragraph 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:

		REDUCED ASSESSMENT FOR SOLAR ENERGY FARMS
	YES	Shall the amendment to Article VIII, Section I, paragraph 1 of the Constitution, agreed to by the Legislature, requiring that land, not less than 5 acres in area, that is actively devoted primarily to the production of solar energy shall be valued for local tax purposes according to the value the land has for that use, which value shall be deemed to be the value of the land if devoted to agricultural use, be approved?
		INTERPRETIVE STATEMENT
	NO	This constitutional amendment would require that land, at least 5 acres in area, that is actively devoted primarily to the production of solar energy will be assessed for local property tax purposes based on that use, and that the assessed value of that land would be the same as if the land were devoted to agricultural use.

STATEMENT

If approved by the voters of the State, this proposed amendment to the New Jersey Constitution would require that land not less than 5 acres in size that is determined by the tax assessor to be actively devoted primarily to the production of solar energy and to have been devoted to the production of solar energy for at least the two previous tax years, shall be assessed at the value the land would have if devoted to agricultural use. The proposed amendment effectively extends the "farmland assessment" program established in the State Constitution in 1963 by the approval of the State's voters, to solar energy farms and other types of large-scale uses that produce solar energy.

Solar energy is free, abundant and inexhaustible. Research indicates that the total amount of the energy irradiated from the sun to the earth's surface is sufficient to provide more than 10,000 times the annual global energy consumption, but the benefits of solar energy production remain largely untapped. The sponsor believes that the property tax benefit provided by this proposed constitutional amendment will encourage the development of solar farms and other types of large-scale solar energy production.