Bill Text: NJ A2843 | 2012-2013 | Regular Session | Introduced
Bill Title: Provides farmland assessment incentive for landowner to lease land for community garden.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2012-05-10 - Introduced, Referred to Assembly Agriculture and Natural Resources Committee [A2843 Detail]
Download: New_Jersey-2012-A2843-Introduced.html
Sponsored by:
Assemblywoman CONNIE WAGNER
District 38 (Bergen and Passaic)
Assemblywoman VALERIE VAINIERI HUTTLE
District 37 (Bergen)
SYNOPSIS
Provides farmland assessment incentive for landowner to lease land for community garden.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning community gardens on land actively devoted to agricultural or horticultural use, and amending and supplementing P.L.1964, c. 48.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. (New section) a. Any landowner with land valued, assessed and taxed pursuant to the "Farmland Assessment Act of 1964," P.L.1964, c.48 (C.54:4-23.1 et seq.), at the beginning of a tax year in which the valuation, assessment and taxation is applied, may enter into an agreement with a municipality, school district, or nonprofit organization to lease for use as a community garden one acre or more of the land receiving such valuation, assessment and taxation. The agreement shall assign any liability for use of the property as a community garden to the municipality, school district, or nonprofit organization leasing the land for this use.
b. A landowner entering into an agreement pursuant to subsection a. of this section shall be exempt from the income requirements of section 5 of P.L.1964, c.48 (C.54:4-23.5) for the first five acres of the land receiving valuation, assessment and taxation pursuant to P.L.1964, c.48, and shall continue to receive the valuation, assessment and taxation on those five acres for the term of the agreement, provided all of the other requirements established pursuant to P.L.1964, c.48 are met.
c. A landowner entering into an agreement pursuant to subsection a. of this section who, on the effective date of the agreement, has more than five acres of land receiving valuation, assessment and taxation pursuant to P.L.1964, c.48, shall be required to meet only 50 percent of the income requirements of section 5 of P.L.1964, c.48 (C.54:4-23.5) for those acres in addition to the first five acres, and shall continue to receive such valuation, assessment and taxation on those additional acres for the term of the agreement, provided all of the other requirements established pursuant to P.L.1964, c.48 are met.
d. Any agreement entered into pursuant to subsection a. of this section may have any length of term agreed to by the landowner and the municipality, school district, or nonprofit organization, but shall conclude on the last day of a tax year. If the agreement is terminated by either party prior to conclusion of its term, the land shall be subject to all the requirements of P.L.1964, c.48 for the purposes of valuation, assessment and taxation for the remainder of the term of the agreement, except that the applicable income requirements of section 5 of P.L.1964, c.48 (C.54:4-23.5) shall be prorated on a monthly basis for the remainder of the term of the agreement.
The agreement shall also provide for the use and distribution of the agricultural or horticultural products grown or raised in the community garden, including, but not necessarily limited to, for personal use, sale, donation, or any combination thereof, by the individuals, group, municipality, school district, or nonprofit organization.
e. For the purposes of this section, "community garden" means any land used for the growing or raising of agricultural or horticultural products by individuals or a group under the auspices or supervision of a municipality, school district, or nonprofit organization for personal use, sale, donation, or any combination thereof, by the individuals, group, municipality, school district, or nonprofit organization, as provided for in an agreement entered into pursuant to subsection a. of this section; or land set aside for such purpose by the landowner pursuant to an agreement entered into pursuant to subsection a. of this section.
2. Section 3 of P.L.1964, c.48 (C.54:4-23.3) is amended to read as follows:
3. Land shall be deemed to be in agricultural use when made available for a community garden pursuant to, and as defined in subsection e. of, section 1 of P.L. , c. (C. ) (pending before the Legislature as this bill), or when devoted to the production for sale of plants and animals useful to man, including but not limited to: forages and sod crops; grains and feed crops; dairy animals and dairy products; poultry and poultry products; livestock, including beef cattle, sheep, swine, horses, ponies, mules or goats, including the breeding, boarding, raising, rehabilitating, training or grazing of any or all of such animals, except that "livestock" shall not include dogs; bees and apiary products; fur animals; trees and forest 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, except that land which is devoted exclusively to the production for sale of tree and forest products, other than Christmas trees, or devoted as sustainable forestland, and is not appurtenant woodland, shall not be deemed to be in agricultural use unless the landowner fulfills the following additional conditions:
a. The landowner establishes and complies with the provisions of a forest stewardship plan for this land, approved by the Department of Environmental Protection pursuant to section 3 of P.L.2009, c.256 (C.13:1L-31), or a woodland management plan for this land, prepared in accordance with policies, guidelines and practices approved by the Division of Parks and Forestry in the Department of Environmental Protection, in consultation with the Department of Agriculture and the Dean of Cook College at Rutgers, The State University, which policies, guidelines and practices are designed to eliminate excessive and unnecessary cutting;
b. The landowner, and a forester from a list of foresters approved by the Department of Environmental Protection or other professional from a list of other professionals authorized by the department in consultation with the forest stewardship advisory committee established pursuant to section 8 of P.L.2009, c.256 (C.13:1L-36), annually attest to compliance with subsection a. of this section; and
c. The landowner annually submits an application, as prescribed in section 13 of P.L.1964, c.48 (C.54:4-23.13), to the assessor, accompanied by a copy of the plan established pursuant to subsection a. of this section; written documentation of compliance with subsection b. of this section; a supplementary woodland data form setting forth woodland management actions taken in the pre-tax year, the type and quantity of tree and forest products sold, and the amount of income received or anticipated for same; a map of the land showing the location of the activity and the soil group classes of the land; and other pertinent information required by the Director of the Division of Taxation as part of the application for valuation, assessment and taxation, as provided in P.L.1964, c.48 (C.54:4-23.1 et seq.). The landowner shall, at the same time, submit to the Commissioner of the Department of Environmental Protection an exact copy of the application and accompanying information submitted to the assessor pursuant to this subsection. For the purposes of this amendatory and supplementary act, "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.
For the purposes of section 7 of P.L.2009, c.213 and P.L.1964, c.48 (C.54:4-23.1 et seq.):
(1) agricultural use shall also include biomass, solar, or wind energy generation, provided that the biomass, solar, or wind energy generation is consistent with the provisions of P.L.2009, c.213 (C.4:1C-32.4 et al.), as applicable, and the rules and regulations adopted therefor; and
(2) "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, except with respect to preserved farmland, "biomass" means the same as that term is defined in section 1 of P.L.2009, c.213 (C.4:1C-32.4).
(cf: P.L.2009, c.256, s.13)
3. Section 4 of P.L.1964, c.48 (C.54:4-23.4) is amended to read:
4. Land shall be deemed to be in horticultural use when devoted to the production for sale of fruits of all kinds, including grapes, nuts and berries; vegetables; nursery, floral, ornamental and greenhouse products; when made available for a community garden pursuant to, and as defined in subsection e. of, section 1 of P.L. , c. (C. ) (pending before the Legislature as this bill); 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.
For the purposes of this section and P.L.1964, c.48 (C.54:4-23.1 et seq.):
(1) horticultural use shall also include biomass, solar, or wind energy generation, provided that the biomass, solar, or wind energy generation is consistent with the provisions of P.L.2009, c.213 (C.4:1C-32.4 et al.), as applicable, and the rules and regulations adopted therefor; and
(2) "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, except with respect to preserved farmland, "biomass" means the same as that term is defined in section 1 of P.L.2009, c.213 (C.4:1C-32.4).
(cf: P.L.2009, c.213, s.8)
4. Section 5 of P.L.1964, c.48 (C.54:4-23.5) is amended to read as follows:
5. a. Except as otherwise provided in subsection b. of this section or section 1 of P.L. , c. (C. ) (pending before the Legislature as this bill), land, five acres in area, shall be deemed to be actively devoted to agricultural or horticultural use when the amount of the gross sales of agricultural or horticultural products produced thereon, any payments received under a soil conservation program, fees received for breeding, raising or grazing any livestock, income imputed to land used for grazing in the amount determined by the State Farmland Evaluation Advisory Committee created pursuant to section 20 of P.L.1964, c.48 (C.54:4-23.20), and fees received for boarding, rehabilitating or training any livestock where the land under the boarding, rehabilitating or training facilities is contiguous to land which otherwise qualifies for valuation, assessment and taxation under this act, have averaged at least $500.00 per year during the two-year period immediately preceding the tax year in issue, or there is clear evidence of anticipated yearly gross sales and such payments amounting to at least $500.00 within a reasonable period of time.
In addition, where the land is more than five acres in area, it shall be deemed to be actively devoted to agricultural or horticultural use when the amount of the gross sales of agricultural or horticultural products produced on the area above five acres, any payments received under a soil conservation program, fees received for breeding, raising or grazing any livestock, income imputed to land used for grazing in the amount determined by the State Farmland Evaluation Advisory Committee created pursuant to section 20 of P.L.1964, c.48 (C.54:4-23.20), and fees received for boarding, rehabilitating or training any livestock where the land under the boarding, rehabilitating or training facilities is contiguous to land which otherwise qualifies for valuation, assessment and taxation under this act, have averaged at least $5.00 per acre per year during the two-year period immediately preceding the tax year in issue, or there is clear evidence of anticipated yearly gross sales and such payments amounting to an average of at least $5.00 per year within a reasonable period of time; except in the case of woodland and wetland, where the minimum requirement shall be an average of $0.50 per acre on the area above five acres.
As used in this section, "livestock" shall not include dogs.
For the purposes of this section, the presence of an intervening public thoroughfare shall not preclude a finding of contiguity.
Land previously qualified as actively devoted to agricultural or horticultural use under the act; but failing to meet the additional requirement on acreage above five acres shall not be subject to the roll-back tax because of such disqualification, but shall be treated as land for which an annual application has not been submitted.
In determining the eligibility of land for valuation, assessment and taxation pursuant to P.L.1964, c.48 (C.54:4-23.1 et seq.), the assessor of the taxing district in which the land is located shall, upon request by the owner of the land, exempt the owner from the income requirements of this section if the owner demonstrates to the satisfaction of the assessor that the failure to meet the income requirements was due to an injury, illness or death of the person responsible for performing the activities which produce the income necessary to meet the income eligibility requirement of this section. The request of the owner shall be accompanied by a certificate of a physician stating that the person was physically incapacitated or by a certified copy of the death certificate, as the case may be. The assessor may only grant an exemption once for a particular illness, injury or death.
b. The gross sales, payments, imputed income, and fees received pursuant to the requirements of this section shall not apply to land that (1) is the subject of a forest stewardship plan approved by the Department of Environmental Protection pursuant to section 3 of P.L.2009, c.256 (C.13:1L-31) which is fully implemented, and (2) otherwise qualifies under the "Farmland Assessment Act of 1964," P.L.1964, c.48 (C.54:4-23.1 et seq.), for valuation, assessment and taxation as land in agricultural or horticultural use pursuant to section 3 of P.L.1964, c.48 (C.54:4-23.3).
(cf: P.L.2009, c.256, s.14)
5. This act shall take effect immediately, but shall be applicable only to tax years commencing after the date of enactment of this act.
STATEMENT
This bill provides that a landowner who leases at least one acre of farmland assessed land to a municipality, school district, or other nonprofit organization for use as a community garden:
(1) would be exempt from the income requirement (i.e., $500 annually) under the "Farmland Assessment Act of 1964" for the first five acres of farmed land receiving farmland assessment; and
(2) would be required to meet only 50 percent of the income requirement to qualify for farmland assessment for farmed land in addition to the first five acres.
This bill would encourage the use of farmland assessed land that may appear to be under-utilized by the landowner receiving this assessment.
