New Jersey 2022-2023 Regular Session

New Jersey Senate Bill SCR47

Introduced
1/31/22  

Caption

Proposes constitutional amendment to increase additional taxes owed when farmland property is not used for agricultural or horticultural purposes.

Impact

Should this amendment be approved, it will significantly alter the financial responsibilities of farmland owners, leading to potentially increased revenue for local governments as they will collect more in taxes from properties that revert to non-farming uses. The change aims to ensure that properties are maintained in agricultural use, as owners would face heightened financial consequences for inaction regarding farming operations. This could promote continued agricultural activity but might also pressure some owners to sell or develop their lands for other uses.

Summary

SCR47 proposes a constitutional amendment to increase the amount of additional property taxes owed by owners of farmland that is no longer actively used for agricultural or horticultural purposes. Currently, if farmland ceases to be used for these purposes, the owners are required to pay additional taxes covering the first year of inactivity and the preceding two years. This amendment seeks to extend the period for which these additional taxes are applied from two years to a total of ten years, essentially increasing the tax liability for owners who allow their farmland to become inactive.

Contention

There are likely to be contentious discussions surrounding SCR47. Supporters argue that this amendment will protect agricultural lands from being neglected and will also support local tax revenues which can fund community services. However, opponents may argue that this policy could unfairly burden landowners who face unforeseen circumstances that could necessitate a cessation of farming activities. The debate may also highlight the balance between state interests in preserving farmland for agricultural use versus private property rights, making it a complex issue with various stakeholders involved.

Companion Bills

No companion bills found.

Previously Filed As

NJ ACR127

Proposes constitutional amendment to limit annual increase in assessment of real property.

NJ S376

Prohibits condemnation of farmland actively supporting agricultural or horticultural production for purpose other than agricultural or horticultural production.

NJ A2940

Prohibits condemnation of farmland actively supporting agricultural or horticultural production for purpose other than agricultural or horticultural production.

NJ SCR104

Proposes constitutional amendment to increase to $500 veterans' property tax deduction.

NJ ACR62

Proposes constitutional amendment to increase to $500 veterans' property tax deduction.

NJ ACR101

Proposes constitutional amendment to limit assessment of homestead real property.

NJ SCR17

Proposes constitutional amendment to prohibit use of eminent domain to take active farmland in certain circumstances.

NJ ACR89

Proposes constitutional amendment to prohibit use of eminent domain to take active farmland in certain circumstances.

NJ SCR24

Proposes constitutional amendment to increase amount of veterans' property tax deduction based on annual increases in CPI.

NJ ACR39

Proposes constitutional amendment to increase amount of veterans' property tax deduction based on annual increases in CPI.

Similar Bills

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NJ SCR75

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HI SB1225

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