NJ Tax Office: New law encourages transformation of vacant lots into edible gardens

[karla cook]

New NJ law encourages nonprofits, associations to help transform
vacant lots into edible gardens

http://www.state.nj.us/treasury/taxation/pdf/pubs/stn/spring11.pdf


Local Property Tax
Urban Gardens — P.L. 2011, c.35,
signed into law on March 1, 2011,
and effective immediately, encourages nonprofit corporations and
associations to help transform vacant
properties located in older urban
areas into gardens for growing fresh
fruits and vegetables. Existing provisions of law authorize
municipalities
and counties to lease or sell public
property not needed for a public
use to nonprofit entities for them to
perform specified laudatory public
purposes thereon. This law affects
lands in cities of the first, second,
third, and fourth classes.
The cultivation and sale of fresh
fruits and vegetables is now among
the purposes for which municipalities may lease or sell public land
for
nominal consideration. Previously,
the law allowed for the long-term
lease of excess public land, but not
the sale thereof, to nonprofits for
gardening purposes. Now, the transformation of excess vacant public
lands into urban farms is a public
purpose and the law affords these lands exemptions from property
taxation.