In 2026, the New Jersey Division of Taxation plans to introduce a new online portal aimed at reforming the state’s farmland assessment program. The initiative is intended to improve enforcement of eligibility rules and decrease improper receipt of benefits.
The farmland assessment program, in place since 1964, allows land used for agricultural or horticultural purposes to be assessed based on productivity value rather than market value. This typically results in lower property taxes for farmers. Currently, local tax assessors determine eligibility, and farmers submit paper applications.
To modernize this process, the Division of Taxation is collaborating with the New Jersey Department of Environmental Protection and the New Jersey Department of Agriculture on an online filing system. The digital portal is being tested and is scheduled for launch in 2026 for assessments beginning in Tax Year 2027.
Centralizing applications through a digital platform will allow staff to audit submissions more efficiently, reduce review times, and enable greater attention to physical inspections of properties seeking assessment.
The new approach seeks to protect the integrity of the farmland assessment program by making it harder for non-farmers to exploit its benefits. To qualify, landowners must have at least five contiguous acres generating $1,000 or more in annual agricultural income. Critics have raised concerns that some wealthy individuals misuse the program for significant tax reductions without genuine farming activity, shifting tax burdens within communities.
Announcing the upcoming portal launch on December 11, the State Department of Treasury stated that stakeholders—including farmers, landowners, tax assessors, and taxpayers—are expected to benefit from a simplified system that discourages improper applications while ensuring qualified applicants receive benefits.
“With the launch of this online portal, the Farmland Assessment program will become more efficient at all stages of the process,” said State Treasurer Elizabeth Maher Muoio. “This much-needed modernization will support the success of this program and farmers throughout the Garden State for years to come.”
“Modernizing the farmland assessment application process is a critical step in enhancing this decades-old program, enabling more inspections and strengthening the program’s accessibility and integrity,” said Department of Environmental Protection Commissioner Shawn LaTourette.
“By reducing paperwork and moving to a streamlined, digital system, staff can spend less time on administrative tasks and more time where it matters most, on the ground stewarding New Jersey’s forest resources,” LaTourette said.
“This is a big step forward in reducing the paperwork many New Jersey farmers face in their operations,” said New Jersey Secretary of Agriculture Ed Wengryn. “The program will link each farm with all parcels recorded to the owner, reducing the number of forms a producer must file and cutting down on time and paperwork.”
