New Jersey Certified Tax Assessor (CTA) 2026 – 400 Free Practice Questions to Pass the Exam

For property to qualify for the Green Acres/conservation exemption, it must be exclusively used for conservation or recreation purposes. This means that the primary function of the property should be to preserve natural resources, provide recreational opportunities, or serve a similar public benefit. The focus is on the land's use rather than its ownership or acquisition date. Properties used for activities such as parks, wildlife habitats, and open space fall under this exemption, helping to protect the environment and promote community wellness.

The other conditions mentioned do not align with the requirements for the Green Acres exemption. For example, properties owned by for-profit organizations do not typically qualify, as the exemption is aimed at supporting public benefit rather than private profit. Furthermore, there is no stipulation regarding when the property must have been purchased; properties can qualify regardless of acquisition date, as long as they meet the usage criteria. Lastly, the requirement for public access is central to the intent of conservation and recreation. Therefore, properties that impede public access are unlikely to be eligible for this exemption.