Form FA-1 "Application for Farmland Assessment" - New Jersey

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This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.

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Download Form FA-1 "Application for Farmland Assessment" - New Jersey

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APPLICATION FOR FARMLAND ASSESSMENT
SEE INSTRUCTIONS
N.J.S.A. 54:4-23.1 et seq.; N.J.A.C. 18:15-1.1 et seq.
FILE ANNUALLY BY AUGUST 1 OF THE PRE-TAX YEAR
COUNTY_____________________________
MUNICIPALITY_________________________ TAX YEAR____________
Check if ALL farmland assessed acres are woodlands under a:
___ Woodland Management Plan
___ NJ Forest Stewardship Plan (Effective 2019)
(DO NOT CHECK IF MIX USE)
SECTION 1 – IDENTIFICATION INFORMATION
(Please print or type all information)
(1) Owner's Name ________________________________
(9) Farm operator(s) other than owner:
(a1) Name _______________________________________________
(2) Mailing Address ________________________________
(b1) Address _____________________________________________
________________________________________________
_____________________________________________
(3) Telephone
______________________________
(c1) Telephone (
)_______________________________________
(4) Email Address _________________________________
(a2) Name _______________________________________________
(5) Land Location _________________________________
(b2) Address _____________________________________________
(6) Block(s), Lot(s), Qual. No.
_____________________________________________
________________________________________________
________________________________________________
(7) The land is [
] farmed solely by owner
(c2) Telephone
______________________________________
[
] rented to farmer
[
] farmed by owner and tenant
(8) Is farm deed restricted to agriculture?
Yes
No
# of Acres _________
SECTION 2 – BREAKDOWN OF LAND USE CLASSES
(All entries and totals must be accurate)
Insert the current year's acreage in the appropriate land use class. Indicate acres to the nearest 100th– DO NOT USE DIMENSIONS
REFER TO DEFINITIONS OF LAND USE CLASSES UNDER INSTRUCTIONS
ACTIVELY DEVOTED LAND
Acreage
LAND NOT ACTIVELY DEVOTED
Acreage
(1) Cropland harvested
(9) Land under and land used in connection with farmhouse.
(9) _______.____
(1) __________.____
(2) Cropland pastured
(10) All other land not devoted to agricultural / horticultural use
(10)_______.____
(Don't include acreage in #6)
(2) __________.____
(3) Permanent pasture
(11) Total NOT devoted to agricultural or horticultural use
(11)_______.____
(3) __________.____
(Sum of lines 9 & 10)
(4) Non-appurtenant woodland
(12)TOTAL ACREAGE OF ALL LAND (Sum of lines 8 & 11)
(12)_______.____
(See instructions before making entry)
(4) __________.____
(5) Appurtenant woodland or wetland
(5) __________.____
*If fewer than five acres are located in this municipality,
(See instructions before making entry)
list the municipality, block(s) & lot(s) of contiguous acreage
_____________________________________________________________________
(6) Acres used for:
(13) Is there a claim for land under:
(don't include pastured acres)
Seasonal farm markets?
Yes_______ No_______
(a) _______ (b) _______ (c) ________
(6) __________.____
Seasonal agricultural labor housing?
Yes_______ No_______
boarding
rehabilitating
training
Total a, b & c
(14) Is there a claim for land under:
(7) Acres used for renewable energy
(7) __________.____
solar _____ wind _____ biomass _____
(8) Total ACRES to Agricultural OR
(8) __________.____
Horticultural use (Sum of lines 1 to 7)
This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director.
Form: FA-1
Rev: Mar. 2018
Form pg 1 of 2
APPLICATION FOR FARMLAND ASSESSMENT
SEE INSTRUCTIONS
N.J.S.A. 54:4-23.1 et seq.; N.J.A.C. 18:15-1.1 et seq.
FILE ANNUALLY BY AUGUST 1 OF THE PRE-TAX YEAR
COUNTY_____________________________
MUNICIPALITY_________________________ TAX YEAR____________
Check if ALL farmland assessed acres are woodlands under a:
___ Woodland Management Plan
___ NJ Forest Stewardship Plan (Effective 2019)
(DO NOT CHECK IF MIX USE)
SECTION 1 – IDENTIFICATION INFORMATION
(Please print or type all information)
(1) Owner's Name ________________________________
(9) Farm operator(s) other than owner:
(a1) Name _______________________________________________
(2) Mailing Address ________________________________
(b1) Address _____________________________________________
________________________________________________
_____________________________________________
(3) Telephone
______________________________
(c1) Telephone (
)_______________________________________
(4) Email Address _________________________________
(a2) Name _______________________________________________
(5) Land Location _________________________________
(b2) Address _____________________________________________
(6) Block(s), Lot(s), Qual. No.
_____________________________________________
________________________________________________
________________________________________________
(7) The land is [
] farmed solely by owner
(c2) Telephone
______________________________________
[
] rented to farmer
[
] farmed by owner and tenant
(8) Is farm deed restricted to agriculture?
Yes
No
# of Acres _________
SECTION 2 – BREAKDOWN OF LAND USE CLASSES
(All entries and totals must be accurate)
Insert the current year's acreage in the appropriate land use class. Indicate acres to the nearest 100th– DO NOT USE DIMENSIONS
REFER TO DEFINITIONS OF LAND USE CLASSES UNDER INSTRUCTIONS
ACTIVELY DEVOTED LAND
Acreage
LAND NOT ACTIVELY DEVOTED
Acreage
(1) Cropland harvested
(9) Land under and land used in connection with farmhouse.
(9) _______.____
(1) __________.____
(2) Cropland pastured
(10) All other land not devoted to agricultural / horticultural use
(10)_______.____
(Don't include acreage in #6)
(2) __________.____
(3) Permanent pasture
(11) Total NOT devoted to agricultural or horticultural use
(11)_______.____
(3) __________.____
(Sum of lines 9 & 10)
(4) Non-appurtenant woodland
(12)TOTAL ACREAGE OF ALL LAND (Sum of lines 8 & 11)
(12)_______.____
(See instructions before making entry)
(4) __________.____
(5) Appurtenant woodland or wetland
(5) __________.____
*If fewer than five acres are located in this municipality,
(See instructions before making entry)
list the municipality, block(s) & lot(s) of contiguous acreage
_____________________________________________________________________
(6) Acres used for:
(13) Is there a claim for land under:
(don't include pastured acres)
Seasonal farm markets?
Yes_______ No_______
(a) _______ (b) _______ (c) ________
(6) __________.____
Seasonal agricultural labor housing?
Yes_______ No_______
boarding
rehabilitating
training
Total a, b & c
(14) Is there a claim for land under:
(7) Acres used for renewable energy
(7) __________.____
solar _____ wind _____ biomass _____
(8) Total ACRES to Agricultural OR
(8) __________.____
Horticultural use (Sum of lines 1 to 7)
This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director.
Form: FA-1
Rev: Mar. 2018
Form pg 1 of 2
SECTION 3 – CURRENT YEAR FARMING ACTIVITY
– Indicate acres to nearest 10th. Include Double Cropping. For
example, two plantings on 50 acres should be reported as 100 acres.
INSERT CURRENT YEAR HARVESTED OR TO BE HARVESTED ACRES FOR LAND ONLY IN SECTION 2
A. FIELD CROPS
Acres
C. ORNAMENTAL CROPS
Acres
E. VEGETABLE CROPS
Acres
G. ANNUAL HARVEST OF
Cords,
Board
(Harvested Acres)
(Harvested Acres)
WOODLAND PRODUCTS
etc.
Feet
______
Irrigated Acres
(80) _____
Irrigated Acres
(82)
_____
Irrigated Acres
(83)
Fuelwood (cords)
(67)
______
Barley (grain)
(11) _____
Bedding plants
(28)
_____
Asparagus
(46)
______
Pulpwood (cords)
(68)
______
______
Corn for grain
(12) _____
Flowers (cut)
(29)
_____
Beans, lima
(47)
Timber (Bd. Ft.)
(69)
______
Corn for silage
(13) _____
Trees & shrubs (
)
(30)
_____
Beans, snap
(48)
______
Other:
nursery
(specify)__________________
_______
______
Hay(alfalfa)
(15) _____
Sod (cultivated)
(31)
_____
Cabbage
(49)
_____
Hay (
)
(16) _____
Christmas trees
(32)
_____
Carrots
(50)
______
other excluding salt hay
Oats (grain)
(17) _____
Other:
Corn, sweet
(51)
______
H. LAND IN FEDERAL GOVERNMENT
(specify)__________________
_____
PROGRAM
______
Rye (grain)
(18) _____
Cucumbers
(52)
Sorghum
(19) _____
Eggplant
(53)
______
Name of Program______________________
______
Soybeans
(20) _____
D. LIVESTOCK
Avg. # of
Lettuce
(54)
Program Number ______________________
Livestock
Wheat
(21) _____
Onions
(55)
______
Acres in Program
(70)
______
______
Cover Crops Planted:
All beef cattle
(33)
______
Peas
(56)
(specify)______________________ _____
_
______
I. RENEWABLE ENERGY
Acres
Dairy
(34)
______
Peppers (bell)
(57)
_
Other Field Crops:
Dairy (young)
(35)
______
Potatoes (white)
(58)
______
(specify)____________________
_____
_
______
Horses & ponies
(36)
______
Potatoes (sweet)
(59)
Solar
(71)
______
_
______
Sheep
(37)
______
Pumpkins
(60)
Wind
(72)
______
B. FRUIT CROPS
Acres
______
Swine
(38)
______
Spinach
(61)
Biomass
(73)
______
(Bearing Acres)
______
Bees (Hives)
(39)
______
Squash
(62)
_
Irrigated Acres
(81)
______
Ducks
(40)
______
Tomatoes
(63)
______
J. NJ FOREST STEWARDSHIP
Acres
_
_
Apples
(22)
______
Fur animals
(41)
______
Melons
(64)
______
Forested Woodland/Wetland
(74)
______
_
_
______
Blueberries
(23)
______
Goats
(42)
______
Mixed & other vegetable
(65)
_
_
Cranberries
(24)
______
Chickens (meat)
(43)
______
Other:
______
_
_
(specify):_________________
Grapes
(25)
______
Chickens (layers)
(44)
______
_
_
Nectarines
(86)
______
Turkeys
(45)
______
_
_
Peaches
(26)
______
Other:
F. AQUACULTURE
Acres
_
(specify)_________________
_____
Strawberries
(27)
______
_
Other fruit crops:
Fresh water, food fish or
(specify)__________________
_____
plants for harvest or sale
(66)
_____
Non-bearing fruit:
Other:
(specify)__________________
_____
(specify)__________________
_____
SECTION 4 – SIGNATURE & VERIFICATION OF OWNER(S)
The undersigned declares that this form, including any accompanying schedules and statements, has been examined by him (her) and to
the best of his (her) knowledge and belief is true and correct. Filing of this form is also a representation that the land will continue to be
devoted to an agricultural or horticultural use during the year for which farmland assessment is requested. Under N.J.S.A. 54:4-23.14(b),
this certification shall be considered as if made under oath and is subject to the same penalties as provided by law for perjury. In addition,
for a gross and intentional misrepresentation on this form, the landowner shall be subject to a civil penalty of up to $5,000.
___________________________________ _________ OR ___________________________ _________ _______________________
Signature of Individual Owner or Co-owner
Date
Signature of Corporate Officer
Date
Corporate Name
RESERVED FOR OFFICIAL USE
(
) APPROVED
This application is:
(
) DISAPPROVED
_______________________
___________________________________________
Date
ASSESSOR
FILE THIS FA-1 APPLICATION IN DUPLICATE AND ONE SUPPLEMENTAL FA-1 GROSS SALES FORM WITH YOUR ASSESSOR.
TAXPAYER SHOULD RETAIN COPIES FOR OWN RECORDS.
(IF ENTRY MADE IN SECTION 2, LINE 4, FILE A COPY OF FA-1, AWD-1 FORM, AND AN ACTIVITY MAP
WITH THE NJ DEPARTMENT OF ENVIRONMENTAL PROTECTION.)
This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director.
Form: FA-1
Rev: Mar. 2018
Form pg 2 of 2
INSTRUCTIONS Farmland Assessment Act of 1964
(N.J.S.A. 54:4-23.1 et seq.; N.J.A.C. 18:15-1.1 et seq.)
APPLICATION
Farmland Assessment, form FA-1, in duplicate and the Supplemental Farmland Assessment Gross Sales Form, FA-1 G.S., should be filed with the
municipal assessor on or before August 1 of the pretax year – which is the year immediately preceding the tax year for each farm comprised of
contiguous land. If an entry is made in Section 2, line 4, Woodland Data form WD-1 must also be filed with the FA-1 application and Supplemental FA-1
Gross Sales form. Only one FA-1, FA-1 G.S. should be filed for each farm comprised of contiguous land. Late or incomplete applications will
be denied. At the assessor’s request, applicants must provide proofs of eligibility as to ownership, land area, farming activity, and gross sales. Lands in
Farmland Preservation Programs must still meet criteria and filing prerequisites of the Farmland Assessment Act to receive preferential reduced
assessment.
Filing Extension
Assessors may grant an extension of time for filing an application, but no later than September 1 of the year immediately preceding the tax year, for an
applicant who has filed for an extension with the Farmland Assessment Application Filing Deadline Extension Form, form FA-X, if the assessor is
satisfied that failure to file by August 1 was due to (1) the owner’s illness and a physician’s certificate stating that the owner was physically incapacitated
and unable to file by August 1 and the FA-1 and FA-1 G.S. forms are filed with the assessor; or (2) the death of the owner or the owner’s immediate
family member and a certified copy of the death certificate and the FA-1/ FA-1 G.S. forms are filed with the assessor by the owner or by the
executor/executrix of the owner’s estate. Immediate family member means an owner’s spouse, child, parent or sibling residing in the same household.
(N.J.S.A. 54:4-23.6d.)
QUALIFICATIONS
Farmland assessment means valuation, assessment and taxation under the Farmland Assessment Act. Land may be eligible for farmland assessment
when it meets the following:
(a) The land has been actively devoted to agricultural or horticultural use for at least two successive years immediately preceding the tax year for which
farmland assessment is requested. (N.J.S.A. 54:4-23.6.)
(b) The land area actively devoted to agricultural or horticultural use is not less than five acres, exclusive of the land upon which the farmhouse is
located and such additional land actually used in connection with the farmhouse.
(c) Gross sales, fees, or payments average at least $1,000 annually on the first five acres, except for lands under a Woodland Management Plan where
gross sales remain at $500 for the first five acres, and average $5 per acre on all acreage above five acres, except 50 cents per acre on woodland &
wetland above five acres. For woodlands and wetlands under a NJ Forest Stewardship Plan, no income need be generated, but the prescriptions of
the plan must have been followed. (N.J.S.A. 54:4-23.5.)
(d) Application by the owner is filed on or before August 1 of the year immediately preceding the tax year. (N.J.S.A. 54:4-23.6.)
(e) If farm management unit is less than seven acres, a descriptive narrative of agricultural/horticultural uses, a sketch of their location, and number of
acres devoted is required.
SECTION 1-IDENTIFICATION INFORMATION
Complete items 1 through 9.
Item 1, Owners’ Names- List every individual, partnership or corporation having an ownership interest in the land.
Item 6, Block(s), Lot(s), and Qual. No. - List block(s) and lot(s) comprising a farm unit of contiguous land from your tax bill; official tax map; or page(s)
and line(s) from the current year’s assessment list.
SECTION 2 –BREAKDOWN OF LAND USE CLASSES
.
Complete items 1 through 14.
Item 1, Cropland harvested is land from which a crop is harvested in the current year. It is the heart of a farming enterprise and represents the highest
use of land in agriculture.
Item 2, Cropland pastured is land which can be used to produce crops but its maximum income may not be realized in a particular year.
Item 3, Permanent pasture is land which is not cultivated because its maximum economic potential is realized from grazing or as part of erosion control
programs. Animals may or may not be part of this farm operation.
Item 4, Non-appurtenant woodland is woodland devoted exclusively as sustainable forestlands or to the production for sale of trees and forest
products, except for Christmas trees which are Item 1, Cropland Harvested. Woodland which is not “supported and subordinate” to land in classes 1, 2,
or 3 should be item 4. Owners of class 4 woodland must submit a Woodland Management Plan or NJ Forest Stewardship Plan, scaled map of woodland
activity & soil group classes, and other information. (N.J.A.C. 18:15-2.7.)
Item 5, Appurtenant woodland is woodland which is not devoted to production for sale of trees and forest products, but can be eligible for farmland
assessment by being contiguous to, part of, supportive and subordinate to, or "beneficial to a tract of land" which is five acres or more and otherwise
actively devoted qualified farmland (Items 1, 2, or 3). Woodland acreage less than the otherwise actively devoted qualified farmland acreage (Items 1, 2,
or 3) may be considered appurtenant woodland. Woodland acreage exceeding the otherwise actively devoted farmland may be appurtenant woodland
when proof of its benefit to otherwise actively devoted farmland can be substantiated to the assessor. (N.J.A.C. 18:15-1.1.)
Item 6, Acres used for boarding, rehabilitating or (livestock) training to be actively devoted to agricultural use must be contiguous to land which
otherwise qualifies for farmland assessment.
Item 7, Acres used for renewable energy is solar, wind, or biomass energy generation 10 acres or less in area generating no more than two
megawatts of power. The ratio of acreage devoted to renewable energy generation facilities, structures, and equipment vs. agricultural/horticultural
operations cannot exceed 1 part to 5 parts. (N.J.S.A. 54:4-23.3c.) Also, fill out Item 14 for type of renewable energy generated.
Item 9, Land under and land used in connection with farmhouse is land on which a farmhouse is located, together with land area devoted to lawns,
flower gardens, shrubs, swimming pools, tennis courts, etc. used with the farmhouse for enjoyment of its residents. This land is not in agricultural or
horticultural use and is assessed and taxed at true value standards. (N.J.S.A. 54:4-23.11.)
Item 10, All other land not devoted to agricultural or horticultural use is land other than used in connection with the farmhouse that is not devoted to
an agricultural or horticultural use nor is it necessary to support land actively devoted to an agricultural or horticultural use. This land will be assessed
and taxed in accordance with true-value standards.
Item 13, enter “YES” or “NO.”
This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director.
Form FA-1
Revised: Mar. 2018
Instructions pg 1 of 2
Certain land uses shall be in the categories below:
APPURTENANT WOODLAND
CROPLAND HARVESTED
NON-APPURTENANT WOODLAND
Swampland, Wetland
Land under farm buildings
Nurseries, Christmas Trees
Wood and forest products
Lakes, Ponds, Stream
Land in government programs
Crops grown under glass
NJ Forest Stewardship
Irrigation Ditches
Agricultural labor housing
Renewable energy
Forested Wetlands
Seasonal Farm Markets
SECTION 3 – CURRENT-YEAR FARMING ACTIVITY
Insert the current year acreage or other specified information.
SECTION 4 – SIGNATURE AND VERIFICATION OF OWNER(S)
For non-corporate multiple ownership, one owner is presumed to have authority and may sign on behalf of the other co-owners. In the case of a
corporate owner or co-owners, the full name of the corporation must be provided, accompanied by the signature and the title of the corporate officer
authorized to sign the application in its behalf.
OWNERSHIP
Must be single ownership: that is, a unified title meaning common ownership by one distinct legal entity of one or more contiguous parcels together.
ACTIVELY DEVOTED & GROSS SALES
Land of at least five acres is actively devoted to agricultural or horticultural use when gross sales of agricultural/horticultural products produced thereon,
payments received under federal soil conservation programs, fees received for breeding, raising or grazing livestock, income imputed to grazing land as
determined by the State Farmland Evaluation Committee, and fees received for boarding, rehabilitating or training livestock where the land under the
boarding, rehabilitating or training facilities is contiguous to land otherwise qualified for farmland assessment, averaged at least $1,000 in the previous
two years, or there is clear evidence of anticipated yearly gross sales and payments of at least $1,000 within a reasonable time period. Also where the
land is more than five acres, gross sales must average $5 per acre for each acre over five. However, in the case of woodland/wetland subject to a
Woodland Management Plan, the gross sales required remains at $500 for the first five acres and 50 cents per acre for any acreage over five.
Woodland/wetland subject to a NJ Forest Stewardship Plan need not produce income, but the prescriptions of the plan must be followed. Rents paid to
owners by tenant farmers do not constitute gross sales. Generated energy from any source is not an agricultural or horticultural product and any power
or heat sold from biomass, solar, or wind energy generation is not income for valuation, assessment and taxation of land pursuant to the Farmland
Assessment Act of 1964. The Supplemental FA-1 Gross Sales Form must be submitted with each FA-1 application.
CHANGE IN USE-ROLLBACK TAXES
(a) When land in agricultural /horticultural use and valued under the Farmland Assessment Act, is put to a use other than agricultural/ horticultural, it is
subject to additional taxes, known as roll-back taxes, in an amount equal to the difference between the taxes paid/payable under Farmland
Assessment and the taxes which would have been paid /payable had the land been valued, assessed and taxed as other land in the taxing district.
(b) The roll-back taxes shall be applied in the year in which the change takes place and in such of the 2 tax years, immediately preceding, if the land was
valued, assessed and taxed under the Farmland Assessment Act. (N.J.S.A. 54:4-23.8.)
ADDITIONAL REQUIREMENTS FOR NON-APPURTENANT WOODLANDS N.J.A.C. 18:15-2.7
(a) The owner of land which is devoted exclusively as sustainable forestland or to the production for sale of trees and forest products other than
Christmas trees or the owner of woodland which is not supportive and subordinate woodland shall annually submit to the assessor, in addition to a
completed and timely filed application for farmland assessment (form FA-1), the following:
1. A scaled map of the land showing the location of woodland activity in the pre-tax year; and
2. A completed Woodland Data form (WD-1) approved by a State Forester.
A copy of a woodland management plan prepared in accordance with provisions noted under N.J.A.C. 18:15-2.10 or NJ Forest
Stewardship plan prepared in accordance with the provisions of N.J.A.C. 7:3-5 should be submitted if not previously submitted or if
there has been a change to the contents of the plan. If already submitted and not amended, applicant does not need to resubmit a copy
of the woodland management plan or NJ Forest Stewardship plan.
(b) Address the applicable requirements of the Freshwater Wetlands Protection Act rules (N.J.A.C. 7:7A) and the Flood Hazard Area Control Act rules
(N.J.A.C. 7:13). Specifically, see N.J.A.C. 7:7A-2.8 for an exemption for certain forestry management activities in freshwater wetlands and
N.J.A.C. 7:13-7.26 for a permit-by-rule for certain forestry maintenance activities within flood hazard areas and riparian zones.
DEFINITIONS
Agricultural Use Land is considered to be in agricultural use when devoted to the production for sale of plants and animals useful to man, including but
not limited to: forages and sod crops; grains and feed crops; dairy animals and dairy products; poultry and poultry products; livestock, including beef
cattle, sheep, swine, horses, ponies, mules, goats or aquatic organisms, and the breeding, boarding, raising, rehabilitating, training or grazing of any or
all of such animals, except that livestock shall not include dogs; bees and apiary products; fur animals, trees and forest products; when devoted as
sustainable forestland, or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil
conservation program under an agreement with an agency of the federal government. See N.J.A.C. 18:15-2.7 for additional conditions imposed on non-
appurtenant woodland. (N.J.S.A. 54:4-23.3.)
Horticultural Use Land is considered to be in horticultural use when devoted to the production for sale of fruits of all kinds, including grapes, nuts and
berries; vegetables; nursery, floral ornamental and greenhouse products; or when devoted to and meeting the requirements and qualifications for
payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government.
(N.J.S.A. 54:4-23.4.)
Beneficial to a tract of land means land which enhances the use and viability of other qualifying land devoted to agricultural or horticultural production
by providing benefits such as, but not limited to, windbreaks, watershed, buffers, and/or soil erosion control.
Supportive and subordinate woodland means a wooded piece of property which is beneficial to or reasonably required for the purpose of maintaining
the agricultural or horticultural uses of a tract of land, which tract of land has a minimum area of at least five acres devoted to agricultural or horticultural
uses other than to the production for sale of trees and forest products, exclusive of Christmas trees.
Helpful Links: New Jersey Department of Agriculture
http://www.state.nj.us/agriculture/pub/farmer.html
New Jersey Department of Environmental Protection, N.J. Forest Service
http://www.state.nj.us/dep/parksandforests/forest/njfs_private_lands_mgt.html
New Jersey Division of Taxation
http://www.state.nj.us/treasury/taxation/lpt/localtax.shtml
This form is prescribed by the Director, Division of Taxation, as required by law, and may not be altered without the approval of the Director.
Form FA-1
Revised: Mar. 2018
Instructions pg 2 of 2
Page of 4