Increases from 50 to 100 acres, the acreage of farm woodland that qualifies as land used in agricultural production for agricultural assessment purposes

2025 Regular Session Introduced by Jeff Gallahan

Raises the farm woodland eligibility for agricultural assessment from 50 to 100 acres, narrowing tax relief to larger tracts and excluding 50-99 acre properties.

REFERRED TO AGRICULTURE

Overview

Bill A 4458 proposes to change the eligibility threshold for land classified as “land used in agricultural production” that qualifies for agricultural assessment purposes. Specifically, it would raise the minimum acreage of farm woodland from 50 acres to 100 acres.

Bill number: A 4458

Title (as introduced): Increases from 50 to 100 acres, the acreage of farm woodland that qualifies as land used in agricultural production for agricultural assessment purposes

Primary sponsor: Assemblymember Jeff Gallahan

Status: REFERRED TO AGRICULTURE

Introduced: February 4, 2025

Related/companion bills: Senate companion S 581 (listed as companion in prior sessions)

What the bill would do

Amends current law governing eligibility for agricultural assessment by increasing the minimum required acreage of farm woodland that can qualify as land used in agricultural production.

The threshold would move from 50 acres to 100 acres.

Implication: Only farm woodland tracts of 100 acres or more would qualify for agricultural assessment treatment under the statute that covers land used in agricultural production.

Key provisions and changes (as implied by the title)

Eligibility threshold: 50 acres → 100 acres for farm woodland to qualify for agricultural assessment.

Applies to land classified as “farm woodland” that is used in agricultural production.

Likely interacts with existing definitions and processes for agricultural assessment determinations, though the exact definitional cross-references would appear in the bill’s text.

Who would be affected

Landowners with farm woodland that currently qualifies for agricultural assessment because they own 50–99 acres of woodland used in agricultural production.

Real property tax administration at the local level (assessing units) would implement the change when determining eligibility for agricultural assessment.

Potentially, towns/counties could experience changes in the pool of properties receiving agricultural assessment tax relief.

Procedural and timeline aspects

Introduced and referred to the Assembly Agriculture Committee on February 4, 2025.

Status indicates the bill has not yet progressed beyond referral to committee (as of the provided information).

Related bills in the same or prior sessions (S 581 and others) suggest ongoing consideration of agricultural assessment eligibility thresholds across chambers.

Context and considerations

The bill’s effect is primarily fiscal and regulatory: raising the eligibility threshold narrows the group of properties that qualify for agricultural assessment, which could influence property tax collections and tax policy for affected landowners.

The provided summary does not include a fiscal note or specific implementation details; the actual impact would depend on the number of qualifying acres statewide and current land-use patterns.

A companion Senate bill (S 581) indicates cross-chamber interest in this policy change.

Bill