This bill establishes a comprehensive framework for farmland assessment certification in New Jersey, focusing on improving the processes for tax assessors and landowners. It requires the Department of Community Affairs to develop certification courses for tax assessors on farmland valuation and assessment within six months of the bill's effective date. Additionally, the Division of Taxation must create an online portal for farmland assessment applications within twelve months, enabling electronic submissions by taxpayers. The bill also introduces a hotline for reporting farmland assessment fraud and modifies the frequency of on-site inspections, mandating inspections at least once every two years for properties under 10 acres and once every three years for larger parcels.

Key amendments include extending the rollback tax assessment period from two to three years for land that changes use and clarifying the definition of on-site inspections. The bill also introduces penalties for gross misrepresentation in applications, aiming to enhance compliance and integrity in farmland taxation. Overall, the legislation seeks to streamline the farmland assessment process, improve oversight, and address concerns about potential abuses, while continuing to support the preservation of agricultural land and local food resources in New Jersey.

Statutes affected:
Introduced: 54:4-23.3, 54:4-23.8, 54:4-23.13, 54:4-23.14