Official Site of The State of New Jersey
Farmland Assessment
New Jersey's Farmland Assessment Act, administered by the New Jersey Department of Treasury, Division of Taxation, provides lower tax assessment for properties based on productivity of farmland if it meets the following eligibility criteria:
- You must own at least 5 contiguous acres devoted to agricultural/horticultural use;
- Land must be devoted to agricultural/horticultural uses for at least two consecutive years prior to the tax year;
- You must apply for Farmland Assessment with the tax assessor on or before August 1 of the pretax year;
- Land must continue in agricultural/horticultural use to the end of the tax year for which application is made;
- Gross sales of crops or livestock must total at least $1,000 per year for the first 5 acres, plus $5 per acre for each additional acre;
- Gross sales of woodland/wetland under a Woodland Management Plan must total at least $500 per year for the first 5 acres, plus 50 cents per acre for any additional acres;
- For farm management units less than 7 acres, a descriptive narrative of agricultural/horticultural uses, a sketch of their location, and number of acres actively devoted is required.
Farmland Assessment Overview (3,964K PDF)
Overview: What is Farmland Assessment? Minimum Eligibility Requirements, Additional Land Requirements, Definitions, Example Scenarios.
Soil Productivity Mapping Tool
The Division of Agricultural and Natural Resources partnered with the Rutgers's Center for Urban Policy Research to provide an open access tool that allows users in the agricultural community to access, view, and print soils reports by tax parcel. The tool incorporates a number of components that benefit the farmland assessment process. This tool gives property owners the power to identify land use related to farmland assessment; cropland harvested, cropland pastured, permanent pasture, non-appurtenant woodland, appurtenant woodland, or not assessed as farmland (land under and used in connection to the farmhouse).
Click here to use the mapping tool.
If you need further assistance with the Mapping Tool, you may contact Sara Mellor at the NJDA at sara.mellor@ag.nj.gov, or 609.913.6621.
Questions concerning Farmland Assessment specifics may be directed to your municipal assessor.
State Farmland Evaluation Committee (FEC)
The FEC reviews Farmland Assessment reports and sets annual tax rates.
Additional information on farmland productivity values, such as imputed income values from grazing, can also be found in the State Farmland Evaluation Committee's annual land productivity values report.
2026 Productivity Values Report
Farmland Evaluation Committee Meeting Notice for August 13, 2025 meeting
2025 Farmland Evaluation Committee Meeting Agenda
The next FEC meeting is scheduled for Wednesday, August 12, 2026, and will be hybrid beginning 10 AM at 200 Riverview Plaza, Trenton, NJ in the first-floor boardroom as well as virtually on Microsoft Teams.
To join the Teams meeting please use the following link: Click here to join the meeting
Meeting ID: 226 139 590 758 79
Passcode: Ch64cP7x
To listen to the meeting audio (audio only): 1 (856) 338-7074 Conference ID: 278 465 301#
For Farmland Assessment questions, call (609) 913-6621
Farmland Assessment Tax Assessor Training
Farmland Assessment Tax Assessor Training was held at the Division of Taxation on Wednesday, 10/30/2024. Please find links to the presentations below.
Ag Farmland Assessment Presentation 2024
Forestry Farmland Assessment Presentation 2024
Taxation Farmland Assessment Presentation 2024
Forms
FA 1 Form - Annual application for farmland assessment
Supplemental Farmland Assessment Gross Sales Form
Farmland Assessment Program’s Online Application Portal
The Farmland Assesment Program's online portal will be replacing the paper applications including FA-1, Gross Sales, and WD-1 forms. It will have a soft launch in 2026 allowing farms located in the following four counties only to submit through the portal: Camden, Cape May, Mercer, and Somerset. No other counties will be able to submit farmland assesment applications through the online portal in 2026. All other counties will continue to use the paper forms provided to them by their local tax assessors. The current plan is that the entire state will use the portal in 2027. www.njportal.com/taxation/farmlandassessment
Farmland Assessment Online Portal Assistance for property owner's schedule: All in person assistance will be 10:30 AM -1:30 PM, see flyers for more details.
Camden County 6/22 & 7/14 Camden County Farmland Assessment Online Portal Help Flyer
Cape May County 6/24 & 7/9 Cape May County Farmland Assessment Online Portal Help Flyer
Mercer County 6/15 & 6/29 Mercer County Farmland Assessment Online Portal Help Flyer
Somerset County 6/17 & 7/2 Somerset County Farmland Assessment Online Portal Help Flyer