Preservation Trust


On December 22, 1992, the Morris County Board of Chosen Freeholders established the Morris County Open Space & Farmland Preservation Trust Fund with the voter approval of the 1992 referendum. Collection of funds for the Trust Fund commenced on July 1, 1993 with a tax equal to 1/2 cent per $100 of total county equalized real property valuation.
The subsequent approved referenda modified the Trust Fund as follows:

  • 1998 (two referenda): Increased maximum collection to 3.0 cents and provided 0.25 cents for the Morris County Park Commission Improvement Fund
  • 2001: Increased maximum collection to 5.25 cents
  • 2002: Established the Historic Preservation Fund utilizing 1/8 to 1/4 cent of existing tax
  • 2014: Established Trail Development as an eligible activity of the Fund

The County Freeholders may set the tax anywhere from $0.00 to $0.05.

2015 Preservation Trust Fund Programs

The levy for 2015 is 1 cent per $100 valuation.

The Preservation Trust Fund is divided into four program areas with Open Space further divided into five sub-program areas with funding allocated as follows:

Rules and Regulations

Morris County Open Space, Farmland, Floodplain Protection and Historic Preservation Trust Fund Rules and Regulations – Complete set of rules