ASSEMBLY RESOLUTION No. 56
STATE OF NEW JERSEY
INTRODUCED FEBRUARY 15, 1996
By Assemblywoman TURNER
An Assembly Resolution creating a "Farmland Tax Assessment Task Force" to study the laws concerning farmland tax assessment to promote greater farm retention and capital investment in agriculture and to develop ways to deter abuse of farm tax policies.
Whereas, There have been many polls and surveys which indicate that New Jerseyans overwhelmingly support the retention of agriculture in the State and the promotion of farmland preservation policies; and
Whereas, It is in the public interest to promote agriculture in the State in order to preserve farmland which might otherwise be permanently lost to nonfarm development, to promote economic development of the rural environment by enhancing farm viability, to improve wildlife habitats and recreational opportunities through favorable farmland preservation policies, and to maintain and enhance air and water quality in the environment; and
Whereas, Despite the public support for, and the benefits to the public of, farmland preservation policies, the amount of farmland in the State declined by 50 percent between 1959 and 1990, and is likely to decline further due to continued pressures on farmers from factors such as the high rate of taxation in the State; and
Whereas, A survey conducted by the New Jersey FARMS Commission indicates that 82 percent of the farmers surveyed cite New Jersey's rate of taxation for farm assessed land per acre as being too high because the rate exceeds that of Connecticut, New York, Pennsylvania, Maryland, Delaware and the national average tax per acre; and
Whereas, Since piecemeal alteration of the tax structure for farmland will not assure effective policy and may tend to unduly benefit special interest groups in the State; now, therefore,
Be It Resolved by the General Assembly of the State of New Jersey:
1. There is hereby created a General Assembly Task Force to be known as the "Farmland Tax Assessment Task Force" to consist of nine members as follows: five members of the General Assembly to be appointed by the Speaker thereof, no more than three of whom shall be of the same political party; one member, to be appointed by the Governor, who shall represent the Department of Agriculture; one member, to be appointed by the Governor, who shall represent the Department of the Treasury; and two public members appointed by the Governor who shall be representative of the State's agricultural community. Any vacancy in the membership of the Task Force shall be filled by appointment in the same manner as the original appointment was made.
2. The Task Force shall organize as soon as possible after the appointment of its members and shall elect a chairman and vice chairman from among its members. The chairman shall appoint a secretary who need not be a member of the Task Force.
3. The Task Force is directed to study, review and make recommendations concerning New Jersey's laws, policies and practices relating to farmland tax assessment. The Task Force shall investigate and examine the impact of the State's tax structure on farmland preservation, with specific reference to farmland tax assessment. The Task Force shall evaluate current farmland tax policies, and make any recommendations for legislation which the Task Force may desire to have enacted to promote farm retention, to increase capital investment in agriculture and to deter the abuse of farm tax policy by special interest groups or individuals.
4. The Task Force shall be entitled to call to its assistance and avail itself of the services and assistance of the officials and employees of the State and its political subdivisions and their departments, boards, bureaus, commissions and agencies as it may require and as may be available to it for the purposes of the Task Force and may expend those funds as may be appropriated or otherwise made available to it for the purposes of its study.
5. The Task Force shall report its findings, conclusions and recommendations to the General Assembly within six months following the original appointment of all members of the Task Force.
6. The Task Force may meet and hold public hearings at the place or places it designates during the sessions or recesses of the Legislature.
STATEMENT
This resolution establishes a nine member Task Force to review, evaluate and make recommendations concerning the State's laws, policies and practices related to farmland tax assessment. The Task Force shall consist of five members of the General Assembly appointed by the Speaker thereof, and four members appointed by the Governor. The Task Force shall report its findings and conclusions to the General Assembly within six months following the original appointment of the members.
Establishes a Farmland Tax Assessment Task Force to review and evaluate the State's laws and policies related to farmland tax assessment.