Rutgers Law

New Jersey Statutes, Title: 54, TAXATION

    Chapter 4: Property subject to taxation.

      Section: 54:4-23.3e: Land used not considered in agricultural, horticultural use.

          2. a. No land used for a dual-use solar energy project constructed, installed, and operated pursuant to the Dual-Use Solar Energy Pilot Program established pursuant to section 1 of P.L.2021, c.170 (C.48:3-87.13) shall be considered land in agricultural or horticultural use or actively devoted to agricultural or horticultural use for the purposes of the "Farmland Assessment Act of 1964," P.L.1964, c.48 (C.54:4-23.1 et seq.), except as provided in this section.

b. Land used for a dual-use solar energy project constructed, installed, and operated pursuant to section 1 of P.L.2021, c.170 (C.48:3-87.13)may be eligible for valuation, assessment, and taxation pursuant to P.L.1964, c.48 (C.54:4-23.1 et seq.), provided that:

(1) the dual-use solar energy project is located on unpreserved farmland that is continuing to be in operation as a farm in the tax year for which the valuation, assessment, and taxation pursuant to P.L.1964, c.48 (C.54:4-23.1 et seq.) is applied for;

(2) in the tax year preceding the construction, installation, and operation of the dual-use solar energy project, the acreage used for the dual-use solar energy project was valued, assessed, and taxed as land in agricultural or horticultural use;

(3) the land on which the dual-use solar energy project is located continues to be actively devoted to agricultural and horticultural use, and meets the income requirements set forth in section 5 of P.L.1964, c.48 (C.54:4-23.5);

(4) the approval issued for the dual-use solar energy project by the Board of Public Utilities pursuant to section 1 of P.L.2021, c.170 (C.48:3-87.13) has not been suspended or revoked; and

(5) all other requirements of P.L.1964, c.48 (C.54:4-23.1 et seq.) are met.

c. No generated energy from a dual-use solar energy project shall be considered an agricultural or horticultural product, and no income from any power sold from the dual-use solar energy project may be considered income for eligibility for valuation, assessment, and taxation of land pursuant to P.L.1964, c.48 (C.54:4-23.1 et seq.).

d. Within one year after the date of enactment of P.L.2021, c.170 (C.48:3-87.13 et al.), the Division of Taxation, in consultation with the Secretary of Agriculture and the Board of Public Utilities, shall:

(1) adopt, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), such rules and regulations as may be necessary for the implementation and administration of this section; and

(2) incorporate information concerning dual-use solar energy projects into the guidelines provided, and the continuing education course offered, to municipal tax assessors, county assessors, county tax administrators, and other appropriate local government officials pursuant to section 1 of P.L.2013, c.43 (C.54:4-23.3d).

e. As used in this section:

"Dual-use solar energy project" means the same as the term is defined in section 1 of P.L.2021, c.170 (C.48:3-87.13).

"Preserved farmland" means the same as the term is defined in section 4 of P.L.2009, c.213 (C.54:4-23.3c).

"Unpreserved farmland" means the same as the term is defined in section 1 of P.L.2021, c.170 (C.48:3-87.13).

L.2021, c.170, s.2.

This section added to the Rutgers Database: 2021-09-20 11:56:05.

Older versions of 54:4-23.3e (if available):

Court decisions that cite this statute: CLICK HERE.