Pursuant to N.J.S.A. 54:4-23.1 Land devoted to agricultural or horticultural use may be assessed for property tax purposed on its value for those uses as well as its productivity rather than on the any he market value of the land for any other use.
To qualify, the land must be a minimum of five acres which are devoted to agriculture or horticulture for at least two consecutive years prior to the tax year and must continue in that use until the end of the tax year for which the claim is made.
The land usage must result in product sales totaling at least $1000 per year for the first five acres, plus and average of $5 per acre on all acreage above five acres, except for lands under a Woodland Management Plan where gross must be at $500 for the first five acres, except .50 cents per acre for any acreage over five.
State Farmland Brochure
NJ Dept of AG Farmland Overview
Woodland Owners Pamphlet
List of Approved Foresters
Forest Stewardship Program