How long must land have been actively devoted to agricultural or horticultural use to qualify for assessment?

To qualify for assessment as land actively devoted to agricultural or horticultural use in New Jersey, the stipulation is that it must be utilized for these purposes for a minimum duration of two consecutive years. This requirement ensures that the land is genuinely engaged in agricultural or horticultural activities, as opposed to a short-term or incidental use. By having this two-year period, it reflects a commitment to maintaining the land for agricultural purposes, thus supporting the overall goals of agricultural preservation and tax assessment policies.

While other durations such as one, three, or four years are mentioned, they do not meet the specific criteria set out in New Jersey property tax laws. Therefore, two consecutive years stands as the correct answer for qualification in assessment purposes.