樱花视频

According to the Farmland Assessment Act of 1964 (N.J.S.A. 54:4-23.1 et seq.), in determining the area of and devoted to an agricultural or horticultural use all the land under barns, sheds, seasonal farm markets selling predominantly agricultural products, seasonal agricultural labor housing, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, irrigation ditches and like facilities is included, but land under the farmhouse, and such additional land as may be actually used in connection with the farmhouse, including, but not limited to land used for lawns, flower gardens, shrubs, swimming pools, tennis courts and for like purposes, is excluded in determining the total area.

A wind turbine that produces energy for an on-site agricultural or horticultural use would be considered a farm structure under the Act.

A wind turbine that produces energy for a non-agricultural or horticultural use including energy used in connection with the farmhouse would not be considered a farm structure and as such the land would not be eligible for the differential property tax assessment.

For more information about the Farmland Assessment program, contact Robert Bruch at (609) 984-2503 or at robert.bruch@ag.state.nj.us