N.J. Admin. Code § 18:15-1.1
The following words and terms, when used in this chapter, shall have the following meanings unless the context clearly indicates otherwise:
"Act" or " the Act" means the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq.
"Actively Devoted to Agricultural or Horticultural Use" refers specifically to the income and land area requirements necessary to qualify for farmland assessment, pursuant to N.J.S.A. 54:4-23.5. See also N.J.A.C. 18:15-6, Actively Devoted to Agricultural Use or Horticultural Use, for further guidelines.
"Agricultural use" means land that is devoted to the production for sale of plants and animals useful to man, including, but not limited to:
1. Forages and sod crops;
2. Grains and feed crops;
3. Dairy animals and dairy products;
4. Poultry and poultry products;
5. Livestock, including beef cattle, sheep, swine, horses, ponies, mules, goats, or aquatic organisms, and the breeding, boarding, raising, rehabilitating, training, or grazing of any or all such animals, except that livestock does not include dogs;
6. Bees and apiary products;
7. Fur animals;
8. Trees and forest products (see also N.J.A.C. 18:15-2.7 for additional conditions);
9. When devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the Federal government; or
10. Biomass, solar, or wind energy generation, provided that the biomass, solar, or wind energy generation is consistent with the provisions of N.J.S.A. 4:1C-32.4 et seq., as applicable, and the rules promulgated thereunder, except that the energy generated from such use is not considered an agricultural product and, therefore, cannot be considered income towards the gross sales requirement.
"Approved forester" means a forester whose name is entered on the List of Approved Foresters established and maintained by the New Jersey Department of Environmental Protection in accordance with N.J.A.C. 7:3-3.
"Appurtenant woodland" means a wooded piece of property which is contiguous to, part of, or beneficial to a tract of land, which tract of land has a minimum area of at least five acres devoted to agricultural or horticultural uses other than the production for sale of trees and forest products, exclusive of Christmas trees, to which tract of land the woodland is supportive and subordinate.
"Aquaculture" means the propagation, rearing and harvesting for sale of aquatic organisms, in controlled or selected environments in which the farmer must actively intervene in the rearing process in order to effect, improve or increase production for the purpose of sale.
"Assessor" means the municipal tax assessor or deputy tax assessor appointed pursuant to the provisions of N.J.S.A. 40A:9-46 et seq., or the county assessor, deputy county assessor, and additional staff as established under N.J.S.A. 54:1-86 et seq., and N.J.A.C. 18:17A.
"Beneficial to a tract of land" means land which enhances the use of other land devoted to agricultural or horticultural production by providing benefits such as, but not limited to, windbreaks, watershed, buffers, soil erosion control, or other recognizable enhancements of the viability of the qualifying land.
"Biomass" means an agricultural crop, crop residue, or agricultural byproduct that is cultivated, harvested, or produced on the farm, or directly obtained from a farm where it was cultivated, harvested, or produced, and which can be used to generate energy in a sustainable manner.
"Change of use" means when land that is being assessed under the Act is subsequently used for something other than agricultural or horticultural purposes. See also N.J.A.C. 18:15-8, Change of Use. Cessation of farming may be considered a change of use. However, an immaterial change of use is not necessarily a change of use if the dominant use remains agricultural or horticultural. Rotating crops or land use, or leaving land fallow for one year or less, may not be a change of use.
"Commissioner" means the Commissioner of the New Jersey Department of Environmental Protection or his or her representative.
"Conservation plan" means a site-specific plan that prescribes land treatment and related conservation and natural resources management measures that are considered to be necessary, practical, and reasonable for the conservation, protection, and development of natural resources, the maintenance and enhancement of agricultural or horticultural productivity, and the control and prevention of non-point source pollution.
"Contiguous" means land that is bordering, touching, in actual physical contact with, adjoining, or abutting land immediately next to it, with no intervening land in between, except for a public thoroughfare, railroad right of way, or public waterway.
"Cover crop" is any annual, biennial, or perennial plant grown to manage soil fertility, soil quality, water, unwanted plants, and pests that limit crop production potential, on land in an agricultural or horticultural use.
"Crop rotation" is the practice of growing a series of dissimilar types of crops in the same area in sequential seasons for various benefits, such as to avoid the buildup of pathogens and pests that often occurs when one species is continuously cropped.
"Cropland harvested" means land with the highest use in agriculture. All land from which a crop was harvested in the current year falls into this category.
"Cropland pastured" means land that can be and often is used to produce crops, but its maximum income may not be realized in a particular year. Land that is fallow or sown in cover crops as part of a rotational program falls into this classification.
"Devoted to agricultural or horticultural use" refers not only to the land that produces agricultural and horticultural products for sale at wholesale or retail, but also to the land that is supportive and has a relationship to the agricultural and horticultural products produced for sale. See also N.J.A.C. 18:15-6, Actively Devoted to Agricultural Use or Horticultural Use, for further guidelines.
"Fallow land" means land kept free of growing plants during the growing season using cultivation or chemical control to eradicate or reduce weeds for future agricultural production.
"Farmland assessment" means valuation, assessment, and taxation under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq., and N.J.S.A. 54:4-23.3c, except that there is no income requirement for any portion of any property devoted to energy generation, and no income from any power or heat sold by the energy generation facility is eligible as income for farmland assessment purposes.
"Farm management unit" means a parcel or parcels of land, whether contiguous or noncontiguous, together with agricultural or horticultural buildings, structures, and facilities, producing agricultural or horticultural products, and operated as a single enterprise. If the parcel or parcels of land are noncontiguous, the parcel or parcels must meet the minimum five acre criteria for farmland assessment.
"Fees received for grazing" means only those fees that are actually paid in consideration for grazing and which reasonably reflect the value of the grazing provided. The income which would otherwise be imputed to the land used for grazing as established and determined by the State Farmland Evaluation Committee is prima facie evidence of those fees which reasonably reflect the value of the grazing provided.
"Gross Sales Form" means a supplemental form, issued by the Director of the Division of Taxation, required to be filed with the Farmland Assessment Application and submitted to the assessor to verify that the gross sales criteria for active devotion on the property is met. See N.J.A.C. 18:15-2.2, 2.3, 2.4, and 2.5.
"Horticultural use" means land that is devoted to the production for sale of fruits of all kinds, including grapes, nuts, and berries; vegetables; nursery, floral, ornamental, and greenhouse products; or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the Federal government; and includes biomass, solar, or wind energy generation, provided that the biomass, solar, or wind energy generation is consistent with the provisions of N.J.S.A. 4:1C-32.4 et seq., and N.J.S.A. 54:4-23.3c, as applicable, and the rules adopted thereunder, except that the energy generated from such use is not considered a horticultural product.
"Immediate family member" means a person's spouse, civil union partner, domestic partner, child, parent, or sibling residing in the same household.
"Income imputed to land used for grazing" means values for the pasturing of livestock as established by the State Farmland Evaluation Committee.
"Land used for biomass, solar, or wind energy generation" means the land upon which the biomass, solar, or wind energy generation facilities, structures, and equipment are constructed, installed, and operated. In the case of biomass energy generation, land used for biomass, solar, or wind energy generation does not mean the land upon which agricultural or horticultural products used as fuel in the biomass energy generation facility, structure, or equipment are grown.
"Mixed-use property" means farm property that meets the criteria to qualify for farmland assessment and contains both acreage devoted to non-appurtenant woodlands under an approved woodland management plan and acreage devoted to other agricultural/horticultural use.
"Non-appurtenant woodland" means woodland that is neither supported nor subordinate to other farmland and which can only qualify for farmland assessment on the basis of being in compliance with a woodland management plan filed with the Department of Environmental Protection. Non-appurtenant woodland is actively devoted to the production for sale of tree and forest products.
"Pasturing of livestock or poultry" means a land area used to support a group of grazing animals enclosed by fencing and devoted to the production of forage for harvest primarily by grazing. It may include a wooded area for shelter, have a number of paddocks, or may be rested for a specific time not to exceed one year as part of a particular grazing management practice.
"Permanent pasture" means land that is not cultivated because its maximum economic potential is realized from grazing or as part of erosion control programs. Animals may or may not be part of the farm operation for land to be qualified in this category.
"Pre-tax year" means the calendar year immediately preceding the "tax year."
"Preserved farmland" means land on which a development easement was conveyed to, or retained by, the State Agriculture Development Committee, a county agriculture development board, or a qualifying tax exempt nonprofit organization pursuant to the provisions of N.J.S.A. 4:1C-31, 4:1C-31.1, 4:1C-38, 4:1C-43.1, 13:8C-37 through N.J.S.A. 13:8C-40, or any other State law enacted for farmland preservation purposes. The landowner of preserved farmland must meet the eligibility requirements of farmland assessment and submit an annual application to the assessor in order to receive farmland assessment for the property.
"Raising livestock" means the management, caring, and feeding of livestock for the purpose of producing for sale as a farm product, either the livestock themselves or products produced therefrom.
"Ratio of one-to-five acres, or portion thereof" means for each acre of land, or portion thereof, devoted to biomass, solar, or wind energy generation facilities, structures, and equipment, not exceeding 10 acres, there are at least another five contiguous acres devoted to agricultural or horticultural production as defined in the Farmland Assessment Act prior to being amended by P.L. 2009, c. 213. This ratio limits farmland qualification for land devoted to energy generation facilities to a ratio not to exceed one acre devoted to such facilities to five acres of land otherwise qualifying under traditional (that is, pre- P.L. 2009, c. 213) farmland assessment "apart from" that one acre. This is a ratio of 16.67 percent but for simplification purposes, the Division accepts a ratio rounded up to 17.00 percent.
"Recreation and conservation purposes" means the use of lands for beaches, biological or ecological study, boating, camping, fishing, forests, greenways, hunting, natural areas, parks, playgrounds, protecting historic properties, water reserves, watershed protection, wildlife preserves, active sports, or a similar use for either public outdoor recreation or conservation of natural resources, or both.
"Roll-back taxes" means the additional taxes imposed upon land after a change from an agricultural or horticultural use to a non-farming use takes place.
"Seasonal agricultural labor housing" means dwelling units designed solely for lodging farm employees and their family members, including their civil union partners or domestic partners, where such employees perform seasonal agricultural or horticultural labor on the contiguous land, five acres or more, qualifying for farmland assessment. Any housing that is either occupied by the landowner, the landowner's spouse, the landowner's civil union partner, the landowner's domestic partner, or their children, parents, or siblings, or is not vacant annually for a minimum period of 90 continuous days during any period of 12 continuous months, is not considered to be "seasonal agricultural labor housing."
"Seasonal farm market" means a facility utilized for the primary purpose of selling predominantly agricultural or horticultural products, and which is annually closed to business during the off season for a period of not less than 90 continuous days.
"Single-use agricultural or horticultural facility" means silos, greenhouses, hoop houses, grain bins, manure handling equipment, and impoundments employed in farming operations and commonly used for either storage or growing, which are designed or constructed, so as to be readily dismantled and also includes, but is not limited to, temporary demountable plastic-covered framework made up of portable parts with no permanent understructures or related apparatus, commonly known as seed starting plastic greenhouses, and is of a type which can be marketed or sold separately from the farmland and buildings. Single-use agricultural or horticultural facility does not include a structure that encloses a space within its walls used for housing, shelter, working, office, or sales space, whether or not removable.
"Supportive and subordinate wetlands" means a wetlands piece of property, which is beneficial to, or reasonably required for, the purpose of maintaining the agricultural or horticultural uses of a tract of land, which tract of land has a minimum area of at least five acres devoted to agricultural or horticultural uses.
"Supportive and subordinate woodland" means a wooded piece of property which is beneficial to or reasonably required for the purpose of maintaining the agricultural or horticultural uses of a tract of land, which tract of land has a minimum area of at least five acres devoted to agricultural or horticultural uses other than to the production for sale of trees and forest products, exclusive of Christmas trees.
"State Forester" means the chief forester or his or her designee, employed by the Department of Environmental Protection.
"Tax year" means the calendar year in which the local property tax is due and payable.
"Two megawatts of power," as permitted on land that qualifies for farmland assessment, means an energy facility producing up to that amount of power under single ownership and operating as a single economic and functional unit.
"Unified title or single ownership" means common ownership by one distinct legal entity, of one or more contiguous parcels together.
"Wetlands" means an area that is inundated or saturated by surface water or groundwater at a frequency and duration sufficient to support, and that under normal circumstances does support, a prevalence of vegetation typically adapted for life in saturated soil conditions, commonly known as hydrophytic vegetation.
"Woodland data form" means a supplemental form required to be filed with the assessor and the Commissioner by an owner of woodland as set forth in N.J.A.C. 18:15-2.7.
"Woodland management plan" means a plan prepared in accordance with criteria set forth in N.J.A.C. 18:15-2.10 and which is required to be filed with the assessor and the Commissioner by an owner of non-appurtenant woodland as set forth in N.J.A.C. 18:15-2.7.
N.J. Admin. Code § 18:15-1.1