Revises contiguous acre requirement for farmland assessment eligibility under certain circumstances.

This bill revises New Jersey's farmland assessment rules to allow landowners with noncontiguous parcels to qualify for agricultural tax assessment. It permits five or more noncontiguous acres actively used for farming (for two consecutive years) to qualify if at least three acres are contiguous and all land is owned by a single person. The change modifies existing law (P.L.1964, c.48) to replace the requirement for five contiguous acres with this new configuration. It directly affects farmers owning fragmented farmland parcels who previously could not meet the contiguous acre threshold.