Keeping Farmland Assessment Through a Sale in Harding

Selling or buying a Harding farm and want to keep the farmland tax break? You are not alone. Farmland Assessment can significantly lower property taxes, and no one wants to lose it during a transfer. This guide breaks down what you need to do in New Vernon to keep the classification through a sale, from deadlines and forms to woodland plans and rollback risks. Let’s dive in.

Farmland Assessment basics in NJ

Farmland Assessment lets qualifying land be taxed on its productive value instead of full market value. To qualify, at least 5 contiguous acres must be actively devoted to agriculture or horticulture for the two years before the tax year. Most properties must also meet minimum gross sales, typically $1,000 for the first 5 acres plus $5 per additional acre. See the NJ Division of Taxation Farmland Assessment page for forms and rules, including Form FA-1 and FA-1 G.S. (NJ Division of Taxation).

You must apply every year by August 1 for the next tax year. The Harding Township tax assessor makes the final determination based on your filing and evidence of qualifying use.

Does it continue after a sale?

A change in ownership does not automatically cancel Farmland Assessment. The key is that the land continues to meet the eligibility rules and the new owner files a timely FA-1. If you close midyear and keep qualifying uses going, the assessor can continue the classification if you file on time and provide documentation.

Woodland rules and plans

Woodlands that are not simply appurtenant to farm fields qualify only with an approved Woodland Management Plan and annual WD-1 filing. The New Jersey Forest Service reviews plans and may inspect. Learn the specifics in the New Jersey Forest Service woodland assessment guidance (NJDEP Forest Service).

Preserved farms and easements

If the property is preserved with a county or SADC easement, those deed restrictions run with the land and remain binding on future owners. Preservation is separate from annual Farmland Assessment, but the two are compatible. You still must file each year and meet the program’s use and income requirements. Read more in the State Agriculture Development Committee farmland preservation program overview (SADC).

Timing and the Aug 1 deadline

The filing deadline is strict. File FA-1 and required supplements with the Harding Township tax assessor on or before August 1 for the coming tax year.

If you close before Aug 1

• Start your file immediately at contract.
• Keep qualifying activities going without interruption.
• Submit the FA-1 package to the assessor before August 1 so your eligibility can continue into the next tax year.

If you close after Aug 1

• File as soon as possible anyway. The assessor will apply the rules for late acquisitions.
• Be prepared that eligibility may not start until the following tax year if you missed the deadline.
• Keep detailed records of farming activities and income to support your next filing cycle.

Avoid rollback taxes

If the land is converted to a non-agricultural use, rollback taxes may apply for the year of change and up to two prior years. New Jersey Tax Court decisions explain how assessors calculate these recapture amounts when a change of use occurs (Tax Court case summary).

Missing paperwork or falling short of income thresholds without changing the land’s actual use is typically handled differently than a conversion. State rules describe how assessors treat parcels when no application is filed compared to true changes of use (N.J.A.C. 18:15-6.5). Keep your activities consistent and your documentation complete.

Seller and buyer checklists

Seller steps

• Share the property’s farmland status and provide the most recent FA-1, FA-1 G.S., and WD-1 if applicable. Include any preservation easement documents and contacts.
• If you plan to subdivide or change use before closing, discuss the risk of rollback taxes so everyone can plan accordingly.
• Keep copies of gross sales records, haying logs, leases, and maps to support the buyer’s first filing.

Buyer steps

• File FA-1 and required supplements with the Harding Township assessor by August 1. Be ready to show active agricultural use and gross sales.
• If there is woodland, coordinate a Woodland Management Plan and submit WD-1 through the New Jersey Forest Service.
• Keep receipts and records for crops, hay, livestock, timber, conservation payments, and leases.
• If the farm is preserved, read the easement carefully and contact county staff with any questions.

Local contacts and forms

• Forms and guidance: Use the state’s Farmland Assessment page for FA-1, FA-1 G.S., and instructions (NJ Division of Taxation).
• Woodland plans and WD-1: See the New Jersey Forest Service program page (NJDEP Forest Service).
• Preservation help: Reach the Morris County Planning and Preservation team for CADB contacts and preserved farm guidance (Morris County Planning and Preservation).
• Harding Township assessor: Find the township’s main contacts and departments to reach the assessor for filing details (Harding Township municipal contacts).

If you want a local, process-driven plan to keep Farmland Assessment through your New Vernon sale or purchase, connect with Ryan Dawson. You will get clear steps, the right paperwork, and coordination with the Harding assessor and county resources.

FAQs

Does Farmland Assessment transfer automatically at closing in Harding?

• No. The new owner must keep the land in qualifying use and file Form FA-1 by August 1 for the upcoming tax year.

What should a buyer file to keep the classification?

• Submit FA-1 and FA-1 G.S. to the Harding Township tax assessor, and WD-1 if woodlands are included, along with documentation of qualifying activity and income.

How do woodlands qualify under Farmland Assessment?

• Non-appurtenant woodlands generally require an approved Woodland Management Plan and an annual WD-1 filed with the New Jersey Forest Service.

What triggers rollback taxes after a sale?

• A change of use from agricultural to non-agricultural can trigger rollback taxes for the year of change and up to two prior years.

Do preserved farms still need to apply each year?

• Yes. Preservation easements run with the land, but owners still must meet Farmland Assessment requirements and file annually with the assessor.