Skip to main content

Sinopoli v. Borough of Rumson

A-5069-00T3 (N.J. Super. App. Div. 2002) (Unpublished)

TAXATION; FARMLAND— The presence of a very large house and supporting amenities does not negate the availability of a farmland assessment where significant agricultural activities also take place on the land.

A property consisted of a large manor house on land totaling about eight and one-half acres. “The land, in addition to the mansion, [had] gardens, trees, lawns, a swimming pool, pool house, steps, sidewalks and driveways.” There was no question that the property owner conducted an agricultural enterprise with several employees and derived gross income from that enterprise of more than $100,000 per year. The municipality denied a farmland assessment for two different years and the primary question was “whether the agricultural activities ‘require and make use of five acres or more of the property.’” The lower court determined that the property contained 7.1 acres that qualified for farmland assessment. The Appellate Division agreed that if the factual determination was that agricultural activities were conducted on 7.1 acres, then that portion of the property qualified for a farmland assessment.

66 Park Street • Montclair, New Jersey 07042
tel: 973-783-3000 • fax: 973-744-5757 •