New Jersey 2026-2027 Regular Session

New Jersey Assembly Bill A3835

Introduced
1/13/26  
Refer
1/13/26  
Failed
1/13/26  

Caption

Establishes Farmland Assessment Review Commission to annually review and recommend changes to farmland assessment program, as necessary to ensure fair, equitable, and uniform Statewide application and enforcement of program requirements and allocation of program benefits.

Summary

Assembly Bill 3835 establishes a Farmland Assessment Review Commission within the Department of Agriculture to conduct ongoing review of New Jersey’s farmland assessment program and recommend updates to its laws, rules, standards, and guidelines. The commission is intended to promote statewide consistency in how farmland assessment eligibility is determined, how benefits are valued, and how compliance is enforced across counties and municipalities. It would also examine whether the program should be modified to address growth in participation, inspection funding, continuing eligibility, income-based eligibility, inflation, and interactions with other land preservation and stewardship programs. The commission would be a nine-member body including the Secretary of Agriculture and the Director of the Division of Taxation, plus appointed public members representing farmland owners/operators, local tax administration, and geographic and community diversity. It would meet at least annually, issue yearly reports, and make recommendations that the Legislature would then review and decide whether to implement through additional legislation. The bill also amends existing law governing farmland assessment guidelines so that, if the commission recommends updates, the Department of Agriculture, the State Agriculture Development Committee, and the Division of Taxation would revise and adopt those guidelines accordingly.

Impact

The bill would add a new oversight and advisory structure to the Farmland Assessment Act of 1964, but it would not itself directly change the substantive eligibility rules or tax benefit formulas. Instead, it creates a process for reviewing the program and for recommending future statutory or regulatory changes, while also amending the 2013 law on agricultural and horticultural guidelines to allow for regular updating of those guidelines based on commission recommendations. If enacted and later acted upon by the Legislature, the bill could lead to changes affecting farmland owners, local tax assessors, county tax administrators, and state agencies involved in property tax administration and farmland assessment compliance.

Sentiment

The bill’s stated purpose and framing are generally favorable toward farmland preservation and toward making the assessment program more consistent, transparent, and equitable. The sponsor’s statement emphasizes fairness to taxpayers, clearer standards, and better statewide uniformity, suggesting support for stronger oversight rather than opposition to farmland assessment itself. No committee transcripts or recorded votes were provided, so there is no documented public debate or formal vote history to indicate broader legislative sentiment.

Contention

The bill’s main points of potential contention are the scope and direction of the proposed review. It explicitly asks the commission to consider limiting the number or value of farmland assessment benefits, imposing mandatory inspection fees, adopting means-tested eligibility standards, and tightening continuing eligibility and documentation requirements, including automatic loss of benefits for deficient filings. Those provisions could draw concern from farmland owners and agricultural interests if viewed as increasing costs or making eligibility harder to maintain, while local assessors and tax administrators may support clearer standards and stronger enforcement. The bill also raises possible tension with open-space, Highlands, Pinelands, and forest stewardship programs, because it directs the commission to examine whether those programs interfere with farmland assessment uniformity and to recommend corrective changes.

Companion Bills

NJ S3446

Carry Over "Farmland and Woodland Tax Assessment Integrity and Investment Act."

NJ A4875

Carry Over Establishes Farmland Assessment Review Commission to annually review and recommend changes to farmland assessment program, as necessary to ensure fair, equitable, and uniform Statewide application and enforcement of program requirements and allocation of program benefits.

NJ S1348

Same As Establishes Farmland Assessment Review Commission to annually review and recommend changes to farmland assessment program, as necessary to ensure fair, equitable, and uniform Statewide application and enforcement of program requirements and allocation of program benefits.

Similar Bills

No similar bills found.