{"slug":"nj-farmland-assessment-woodland-management-plan","name":"Farmland Assessment for Woodland (Woodland Management Plan)","provider":{"name":"New Jersey Division of Taxation with NJ Forest Service and municipal assessors","type":"state"},"organization":null,"country":"US","region":"NJ","locality":null,"scope":"regional","audience":["landowner","farmer"],"kind":"tax_incentive","benefit":"Woodland managed under an approved plan is taxed at farmland value instead of market value","summary":"New Jersey's Farmland Assessment Act lets qualifying land be assessed on its agricultural value. Woodland that is not part of a working farm qualifies only when the owner follows a Woodland Management Plan, normally written by a professional forester and approved by the NJ Forest Service, and meets a modest income test from forest products. Roll-back taxes for the current and two prior years apply if the land leaves agricultural use.","eligibility":"At least 5 contiguous acres in agricultural or horticultural use (woodland under an approved management plan counts). Woodland or wetland under the plan must produce gross sales of $500 per year for the first 5 acres plus 50 cents per additional acre.","how_to_apply":"File Form FA-1, the supplemental FA-1 G.S. and the Woodland Data Form WD-1 with your municipal tax assessor by August 1 for the following tax year, and send copies of the FA-1 G.S., WD-1, activity map and plan to the NJ Forest Service regional office serving your county.","url":"https://www.nj.gov/treasury/taxation/lpt/lpt-farmland.shtml","source_url":"https://www.nj.gov/treasury/taxation/lpt/lpt-farmland.shtml","season":"Applications due August 1 each year","program_status":"active","lat":null,"lng":null,"data_note":null,"updated_at":"2026-11-08T00:02:20.743Z","page_url":"https://treerm.org/residents/programs/nj-farmland-assessment-woodland-management-plan","markdown_url":"https://treerm.org/residents/programs/nj-farmland-assessment-woodland-management-plan.md","license":"CC-BY-4.0"}