N.J.A.C. 18:15-7.5 - Change in Use When Land Not Assessed Under the Act

(a) If a change in use of the land occurs in a tax year when the land was not assessed and taxed under the Act, then such land becomes subject to roll-back taxes for such of the two tax years immediately preceding in which the land was assessed under the Act.

Example: A parcel of land was assessed under the Act for the tax years 2015 and 2016, but not for 2017. A change in use occurs in June 2017. The land is subject to roll-back taxes for the tax years 2015 and 2016, but is not subject to roll-back taxes for 2017, inasmuch as the land was not assessed under the Act for such tax year.