New Jersey Assembly Bill A4378

New Jersey 2026-2027 Regular Session

• Introduced: 2/19/26
• Refer: 2/19/26

Caption

Establishes farmland assessment certification for tax assessors, online portal system for farmland assessment applications, and hotline for reporting farmland assessment fraud; increases on-site inspections for farmland under 10 acres in area and rollback tax.

Summary

A4378 revises New Jersey’s farmland assessment process by adding new administrative tools and tightening oversight of applications. The bill directs the Department of Community Affairs to create certification courses for tax assessors and other interested individuals on farmland assessment valuation, assessment, and taxation. It also requires the Division of Taxation to build an online application portal for farmland assessment filings, with fields for parcel identification, ownership, farm operators, woodland or forest stewardship plans, product sales, supporting documents, and certifications of accuracy. The bill also changes how farmland assessment applications are reviewed and enforced. It increases on-site inspection frequency for parcels under 10 acres from once every three years to once every two years, while retaining a three-year inspection cycle for larger parcels. It expands rollback taxes so that when assessed farmland changes to a non-agricultural use, the owner may owe additional taxes for the current year plus the three immediately preceding tax years, rather than two years. The bill further requires the Division of Taxation to establish a toll-free hotline for reporting suspected violations or intentional misrepresentations in farmland assessment applications.

Impact

The bill would amend and supplement the Farmland Assessment Act of 1964 and related provisions governing farmland assessment applications, inspections, penalties, and rollback taxes. It would create new duties for the Department of Community Affairs, the Division of Taxation, municipal assessors, and, in some cases, the Department of Agriculture and Department of Environmental Protection. It also authorizes a future transition to mandatory online filing and adds a civil penalty framework for gross and intentional misrepresentations, with penalty revenues dedicated to enforcement and administration.

Sentiment

The bill’s stated purpose and overall tone are supportive of farmland assessment as a program, while emphasizing stronger oversight to prevent abuse. The sponsor’s statement frames the measure as a modernization and anti-fraud effort that preserves the benefits of farmland assessment for agriculture and open space while protecting taxpayers. No committee transcript or vote record was provided, so there is no documented opposition or recorded floor sentiment in the materials supplied.

Contention

The main points of contention are likely to be the bill’s increased compliance burden and stronger enforcement tools. Smaller farmland owners may be most affected by more frequent inspections, the possibility of a municipal inspection fee, and the expanded documentation required through the new portal. Landowners and farm advocates could also object to the longer rollback tax period and the hotline-based fraud reporting system if they view them as punitive or administratively burdensome. Supporters, by contrast, are likely to argue that these changes are necessary to deter misuse of a tax benefit intended for bona fide agricultural use.