NJ
New Jersey Senate Bill SCR47

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.

Latest SCR47 Activity

Companion Bills

No companion bills found.

Previously Filed As

NJ SCR16

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

NJ ACR164

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

NJ ACR63

Proposes constitutional amendment to limit assessment of homestead real property.

NJ ACR87

Proposes constitutional amendment to limit assessment of homestead real property.

NJ A5884

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

NJ S3405

Concerns assessment of farmland for property tax purposes.

NJ A4465

Concerns assessment of farmland for property tax purposes.

NJ ACR84

Proposes constitutional amendment to exempt $60,000 of assessment on primary residence owned by senior citizens from property taxation.

NJ ACR32

Proposes constitutional amendment to exempt $60,000 of assessment on primary residence owned by senior citizens from property taxation.

NJ A5627

Changes certain allocations and amounts of constitutionally dedicated CBT revenues for Fiscal Year 2026 and thereafter; authorizes Garden State Preservation Trust and local governments to acquire lands in urban areas for agricultural or horticultural purposes.

Similar Bills

NJ SCR16

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

NJ ACR164

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

NJ S4350

Changes certain allocations and amounts of constitutionally dedicated CBT revenues for Fiscal Year 2026 and thereafter; authorizes Garden State Preservation Trust and local governments to acquire lands in urban areas for agricultural or horticultural purposes.

NJ A5627

Changes certain allocations and amounts of constitutionally dedicated CBT revenues for Fiscal Year 2026 and thereafter; authorizes Garden State Preservation Trust and local governments to acquire lands in urban areas for agricultural or horticultural purposes.

RI S3027

Levy And Assessment Of Local Taxes

RI H6676

Levy And Assessment Of Local Taxes

NJ A4041

Establishes program for acquisition, by local government units and nonprofit organizations, of development easements on privately-owned woodlands.

NJ S3446

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.