Brousseau v. Millstone Township

RIMM, J.T.C.

This is a local property tax matter involving the recent amendments in N.J.S.A. 54:4-23.3 and N.J.S.A. 54:4-23.5 to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23 (“the Act”). The amendments were effective December 15, 1995. L. 1995, c. 276, § 9. The amendments have been variously referred to as the “horse-farm amendments,” because, although they refer to “livestock” generally, they were essentially meant to benefit “the growing equine sector of agriculture” in New Jersey. Governor’s Conditional Veto Message to Senate Bill 1746 (Sept. 28, 1995).

The property…