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Committee advances change to Farmland Assessment Act to narrow rollback-tax triggers
Summary
The committee released S-3405, a bill amending the Farmland Assessment Act to clarify when rollback taxes apply and to create a hardship petition process for landowners; the New Jersey Law Revision Commission and farm groups backed the changes.
The Senate Community and Urban Affairs Committee voted to amend and release S-3405, which revises provisions of the Farmland Assessment Act of 1966 governing rollback taxes and adds a hardship petition process for landowners.
Laura Thorney, executive director of the New Jersey Law Revision Commission, testified in support and summarized the commission’s 2022 recommendation to clarify when rollback taxes are triggered. Thorney told the committee that courts have previously…
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