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New Jersey's Farmland Assessment Act, administered by the New Jersey Department of Treasury, provides for lower assessment based on productivity of farmland if it meets specific eligibility criteria. To qualify for the tax assessment reduction, a landowner must have no less than five acres of farmland actively devoted to an agricultural or horticultural use for the two years immediately preceding the tax year being applied for and meet specific minimum gross income requirements based on the productivity of the land.

Farmland Evaluation Committee Meeting Agenda - Aug 12, 2021

Farmland Evaluation Committee Meeting Notice

Farmland Assessment Overview (3,964K PDF)

Guidelines for Generally Accepted Agricultural/Horticultural Practices Under Farmland Assessment 

For Farmland Assessment questions, call (609) 292-3976.

Rutgers University's Food Policy Institute has prepared a report on the impact of possible changes to the Farmland Assessment Act:
Evaluating Changes in the Eligibility Provisions for Farmland Assessment in New Jersey 

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.