devoted to agricultural or horticultural use may be assessed for
property tax purposes or its value. It can also be assessed for its
productivity rather than on the market value of the land for any other
land must be a minimum of five acres devoted to agriculture or
horticulture for at least two consecutive years prior to the tax year
and must continue so until the end of the tax year from which the claim
The land usage must result in product sales or
anticipated sales totaling at least $500 per year for the first five
acres, plus $5 per acre for each acre over five. This excludes woodland
or wetland where the minimum income must be 50 cents per acre for any
acreage over five.
The reduced assessment must be applied for
on Form FA-1 annually on or before August 1 of the year prior to the tax
year. Applications are available at your local tax assessor's office.
The New Jersey Saver Rebate and the Homestead Rebate have been combined into one program this year, known as THE FAIR ACT. The FAIR ACT is for homeowners that must own and occupy a home in New Jersey as of October 1, 2004. The home must be subject to local property taxes and property taxes must be paid.
To file by phone, call: 877-658-2972.
For more information, call: 888-238-1233.
Property Tax Reimbursement (Freeze)
You may be eligible you are:
A homeowner, including owners of mobile homes located in mobile home
Age 65 or older
Receiving Social Security disability benefits
Paying property taxes on your principal residence in New Jersey
either directly or through mobile home park site fees.
Applicants must meet all requirements for both the base year and the
reimbursement year. Call 800-882-6597 for more information.