New Jersey A 4459: Revises film and digital media content production tax credit program to allow certain production expenses to be eligible for tax credits.

Bill Text

A4459 

ASSEMBLY, No. 4459 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

INTRODUCED FEBRUARY 24, 2026

Sponsored by:

Assemblyman� ALEX SAUICKIE

District 12 (Burlington, Middlesex, Monmouth and Ocean)

Assemblywoman� HEATHER SIMMONS

District 3 (Cumberland, Gloucester and Salem)

SYNOPSIS

���� Directs State Agriculture Development Committee to 
identify farmland ineligible for county farmland preservation programs, notify 
owners of State requirements, and invite applications for farmland preservation 
under State program. 

CURRENT VERSION OF TEXT 

���� As introduced.

�� 

An Act concerning farmland preservation and supplementing 
P.L.1983, c.32 (C.4:1C-11 et seq.).

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.� a.� Within two years after 
the effective date of 
P.L. , c. (C. ) 
(pending before the Legislature as this bill), the State Agriculture 
Development Committee shall survey and identify, for each county, all farmland 
that satisfies the eligibility criteria for differential property taxation 
pursuant to the �Farmland Assessment Act of 1964,� P.L.1964, c.48 (C.54:4-23.1 
et seq.), in the county that does not meet the minimum acreage requirement for 
eligibility for farmland preservation as established by the county in which the 
farmland is located.

���� b.� Upon completion of the 
survey, the committee shall:

���� (1) notify the owner of the 
farmland identified in the survey, in writing, of the minimum eligibility 
criteria for preserving land for farmland preservation purposes, other than 
income requirements, established by the committee pursuant to N.J.A.C.2:76-6.20; 
and

���� (2) invite the owner of the 
farmland to apply to the committee to preserve the land for farmland 
preservation purposes through the sale of a development easement or fee simple 
title pursuant to the �Agricultural Retention and Development Act,� P.L.1983, 
c.32 (C.4:1C-11 et seq.), the �Garden State Preservation Trust Act,� P.L.1999, 
c.152 (C.13:8C-1 et seq.), or the �Preserve New Jersey Act,� P.L.2016, c.12 
(C.13:8C-43 et seq.).

���� c.� For the purposes of this 
section and the owner�s application, if the income requirements to qualify for 
differential property taxation pursuant to the �Farmland Assessment Act of 
1964,� P.L.1964, c.48 (C.54:4-23.1 et seq.), are satisfied by the farm, the 
committee shall not apply any income requirements established pursuant to 
N.J.A.C.2:76-6.20 to the application. 

���� d.� The committee may complete 
the survey and identification process for each county in the order it 
determines appropriate, provided that all farmland in a county is identified 
and all owners of the farmland have been notified pursuant to this section before 
the committee initiates a survey in a subsequent county.

���� e.� The committee shall 
approve applications for the preservation of farmland submitted pursuant to 
this section in the order they are submitted consistent with the priority 
system established by the committee for the preservation of farmland, to the 
extent that funding is available and the farm meets eligibility criteria for 
farmland preservation purposes.

���� f.� No later than one year 
after the date upon which the committee has completed the survey for each 
county in the State, the committee shall report to the Governor, and, pursuant 
to section 2 of P.L.1991, c.164 (C.52:14-19.1), to the Legislature:

���� (1)� the number of properties 
in each county, that are eligible for differential property taxation pursuant 
to the �Farmland Assessment Act of 1964,� P.L.1964, c.48 (C.54:4-23.1 et seq.),in 
the county that do not meet the minimum standard for farmland preservation set 
by the county in which the farm is located; and

���� (2)� the number of 
applications for farmland preservation received for farmland identified in the 
survey and the status of each application.

���� g.� As used in this section, 
�farmland,� �farmland preservation,� and �farmland preservation purposes� mean 
the same as the terms are defined in section 3 of P.L.1999, c.152 (C.13:8C-3).

���� 2.� This act shall take effect 
immediately.

STATEMENT

���� This bill directs the State 
Agriculture Development Committee (SADC), within two years after the effective 
date of the bill, to survey and identify for each county, the farms eligible 
for differential property taxation pursuant to the �Farmland Assessment Act of 
1964,� P.L.1964, c.48 (C.54:4-23.1 et seq.) (i.e., farmland assessment) in the 
county that do not meet the minimum acreage requirement for eligibility for 
farmland preservation as established by the county in which the farm is 
located.� The bill further requires the SADC, upon completing the survey to:

���� (1) notify the owner of the 
farmland, in writing, of the minimum eligibility criteria for preserving land 
for farmland preservation purposes, other than income requirements, established 
by the committee pursuant to N.J.A.C.2:76-6.