Legislation Signed to Reform NJ Farmland Assessment Program

On Jan 15, 2026

Gov. Phil Murphy has signed the “Farmland and Woodland Tax Assessment Integrity and Investment Act” (S3446/A6278) into law during the final episode of the “Ask Governor Murphy” radio broadcast on WNYC, WHYY, and WBGO. The legislation advances significant reforms to New Jersey’s Farmland Assessment Program to modernize the taxation system for farmland and woodland owners while adding voices to the State Farmland Evaluation Committee.

On “Ask Governor Murphy,” caller Jack Curtis of Mendham, a retired educator from Morris County, made a lasting impression with his persistent advocacy to reform farmland taxation and improve the system as a whole for farmers and taxpayers. Murphy met with Curtis in the State House in April 2024, and the two continued to work together for nearly two years on the legislation, which passed the Legislature earlier this week and was signed live on air.

The updated “Farmland Assessment Act of 1964,” P.L. 1964, c.48 (C. 54:4-23.1 et seq.) requires the State Farmland Evaluation Committee (FEC) to periodically adjust the minimum and anticipated gross sales and income requirements for land that qualifies as actively devoted to agricultural and horticultural use for valuation, assessment, and taxation under the act. These changes better reflect the realities faced by the state’s farming communities and ensure the program continues to serve the state’s dedicated farmers and protect the Garden State’s natural resources.

In August of 2025, the FEC voted to raise the minimum sales threshold to $1,900, taking effect in three years. The last statutory adjustment to the minimum threshold amount of farming revenue needed to qualify for the program occurred in 2013 through the enactment of legislation, P.L.2013, c.43, which set the amount at $1,000.

The bill strengthens enforcement by raising penalties for offenses of misrepresentation on farmland assessment applications and establishes an online application portal to better provide transparency and efficiency in granted benefits. The Division of Taxation has announced that the online portal is set to launch this year for the assessment in Tax Year 2027.

This legislation also increases transparency by requiring the FEC to submit annual reports on the program’s efficiency to the governor, Legislature, and the State Board of Agriculture.

Murphy has nominated Curtis to serve in a role on the FEC, ensuring a member of the public with demonstrated interest in government accountability and equitable taxation has a voice at the table where these decisions are made. Curtis will be one of three new members added to the FEC by the bill, along with the State Forester and a forester from the New Jersey Department of Environmental Protection’s list of Approved Consulting Foresters.

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