The Farmland Assessment Act of 1964 and the New Jersey Constitution allow for eligible farmland to be assessed at lower standards. Specifically, under the Farmland Assessment Act, upon application, the value of land (over 5 acres) that is actively devoted for agricultural/horticultural uses for at least 2 successive years immediately preceding the tax year at issue, is to be assessed at a value for agricultural or horticultural uses. Certain minimal revenue generating requirements pertaining to the sale of agricultural/horticultural products produced on the property must also be shown. The primary goals of the statute and constitutional amendment are to preserve “family farms” by providing “family” farmers with economic relief and to assist with the preservation of open space. However, as set forth below, even if a property meets all of the standards of the Farmland Assessment Act, if it is also used for commercial purposes, the benefits of the statute may not apply.