{"data":{"id":"us-nj/n.j.-stat.-54-4-23.14a","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-23.14a","heading":"Internet-based application portal, application for valuation, assessment, taxation under “Farmland Assessment Act of 1964.”","body":"5. a. The Division of Taxation in the Department of the Treasury shall design and implement an Internet-based application portal through which taxpayers may apply for valuation, assessment, and taxation under the “Farmland Assessment Act of 1964,” P.L.1964, c.48 (C.54:4-23.1 et seq.). The Internet-based application portal designed and implemented pursuant to this section shall allow applicants to:\n(1) identify:\n(a) the parcels of land for which valuation, assessment, and taxation under P.L.1964, c.48 (C.54:4-23.1 et seq.) are sought;\n(b) the owners of the parcels;\n(c) the operator of a farm situated on the parcels, if different from the owner;\n(d) whether the parcels are subject to a woodland management plan, pursuant to section 3 of P.L.1964, c.48 (C.54:4-23.3), or forest stewardship plan approved by the Department of Environmental Protection pursuant to section 3 of P.L.2009, c.256 (C.13:1L-31); and\n(e) the crops being produced on the parcels;\n(2) certify the gross sales derived from each crop being produced on the parcels;\n(3) certify compliance with a woodland management plan or forest stewardship plan, if applicable;\n(4) attach supporting documentation, in an electronic format, required for the proper execution of the State’s farmland assessment laws, rules, regulations, protocols, standards, or procedures;\n(5) certify the accuracy of the information submitted through the Internet-based application portal; and\n(6) permit the tax assessor and, where applicable, the Department of Environmental Protection, to review the submissions for compliance with P.L.1964, c.48 (C.54:4-23.1 et seq.) and other applicable laws and regulations.\nb. Notwithstanding the provisions of section 14 of P.L.1964, c.48 (C.54:4-23.14) or any law or regulation to the contrary, once an Internet-based application portal is made available pursuant to this section, applicants may utilize the Internet-based application portal to determine the eligibility of land for valuation, assessment, and taxation under P.L.1964, c.48 (C.54:4-23.1 et seq.) and to apply for valuation, assessment, and taxation under P.L.1964, c.48 (C.54:4-23.1 et seq.). Beginning August 1 of the second year following implementation of the Internet-based application portal, the Division of Taxation shall require that all applications for valuation, assessment, and taxation under P.L.1964, c.48 (C.54:4-23.1 et seq.) be submitted through the Internet-based application portal.\nL.2025, c.274, s.5.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"596b71a8052549affefe1e67ca5ac6c5d6280e8298edb944ae7618a00025c754","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-23.14","next":"us-nj/n.j.-stat.-54-4-23.15"},"notice":"GroundRules: Original legal text. Not legal advice."}