N.J. Admin. Code § 2:76-19.10 - Agriculture viability
(a) The base value shall be increased based upon the type of soil on the property pursuant to the following chart. The maximum adjustment for this factor shall be 20 percent.
| Statewide | |||
| Prime | Importance | Unique | |
| 76% to 100% | 20% | 18% | 12% |
| 51% to 75% | 15% | 14% | 9% |
| 26% to 50% | 10% | 9% | 6% |
| Less than 26% | 5% | 4% | 3% |
(b) If the property is reasonably contiguous to land that has been permanently preserved, the base value shall be increased by 12 percent.
Notes
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