Internet-based application portal, application for valuation, assessment, taxation under �Farmland Assessment Act of 1964.�

# (1)

identify:

# (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;

# (b)

the owners of the parcels;

# (c)

the operator of a farm situated on the parcels, if different from the owner;

# (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

# (e)

the crops being produced on the parcels;

# (2)

certify the gross sales derived from each crop being produced on the parcels;

# (3)

certify compliance with a woodland management plan or forest stewardship plan, if applicable;

# (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;

# (5)

certify the accuracy of the information submitted through the Internet-based application portal; and

# (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.

b. 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.

L.2025, c.274, s.5.