| For weeks now, Scott Garrett has been ducking and hiding from questions regarding the $41,000 per year tax break he is getting from his "shrub farm" - a piece of property that is around 9 acres and that his brother "sells $700 worth of shrubs" on.
And for weeks, Dennis Shulman's campaign has been pressing for a release of records and documentation related to how Scott Garrett can claim a tax deduction roughly equal to one third to one half of the district?s median income for a farm that is barely used, if at all.
It was previously noted that Garrett's brother (the presumed "farmer") is a close associate with the Wantage officials who have denied the Shulman campaign's public records request for documentation regarding the farm. The Shulman campaign has also asserted the following in making the request:
- Neither Scott nor Mike Garrett actively farms 5.20 acres of Scott's land, which means Scott Garrett is ineligible for the massive tax subsidy he receives annually from actual New Jersey taxpayers;
- Scott Garrett doesn't report his farmland property to the federal government, violating federal ethics laws;
- Garrett swears that his property is a "tree and shrub farm" each year to the state of New Jersey, and yet he does not meet New Jersey law's requirement that he file a WD-1 form indicating an approved "active woodlot management program."
Since Garrett is also required by law to sign his tax return under penalties of perjury each year. However, a review of the New Jersey Farmland Assessment Act shows that for the "tree and shrub" farm that Garrett owns, there are numerous required supporting documentation (see page 16 under "Non-appurtenant Woodland"). These requirements (under the NJ Administrative Code Section 18:15-2.7) include: 1. A copy of a woodland management plan prepared in accordance with provisions noted under N.J.A.C. 18:15-2.10, unless the owner indicates on the WD-1 form that there has been no change from the previous year, in which case it shall be submitted at least once every 10 to 15 years, consistent with the same period covered by the plan's recommendations. The assessor may require that the plan be submitted more frequently, but no more than once a year, in the assessor's discretion;
2. A scaled map of the land showing the location of woodland activity and the soil group classes of the land; and
3. A completed woodland data form (Form WD-1), as prescribed by the Director of the Division of Taxation. The information to be provided by the landowner on such form shall include the following:
i. A description of all woodland management actions taken in the pre-tax year;
ii. A statement as to the type and quantity of tree and forest products sold;
iii. An indication of the amount of income received or anticipated from the sale of trees and forest products; and
iv. A certification in lieu of an oath signed by both the landowner and an approved forester stating that the land is actively devoted to a woodland use which is in compliance with the filed woodland management plan
This must all be done by the end of the year, otherwise the land will not be classified for agricultural use and therefore, Garrett is not eligible for his tax break.
The Shulman campaign reported that both the Wantage Tax Assessor and the New Jersey Department of Environmental Protection have confirmed today that Garrett did not and does not provide this required information.
If this was an oversight, Garrett would have (or should have) come forward to explain his error and pay the back taxes. The obfuscation is indicative that he knew he was cheating on his taxes yet decided to try and sweep it under the rug. However, Garrett needs to (1) explain where his documentation is, (2) pay back taxes for each year he cheated New Jersey (3) come clean on why he has been taking massive tax breaks for a farm that he doesn't qualify for and (4) explain to his constituents why he is cheating the system. |
