Preservation Trust Fund

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


On December 22, 1992, the Morris County Board of Chosen Freeholders (now County Commissioners) established the Morris County Open Space & Farmland Preservation Trust Fund with the voter approval of the 1992 referendum(PDF, 297KB). Collection of funds for the Trust Fund commenced on July 1, 1993 with a tax equal to ½ cent per $100 of total county equalized real property valuation.

The subsequently approved referenda modified the Trust Fund as follows:

  • 1998(PDF, 493KB): (2 referenda): Increased maximum collection to 3.0 cents and provided 0.25 cents for the MCPC Improvement Fund
  • 2001(PDF, 339KB): Increased maximum collection to 5.25 cents
  • 2002(PDF, 243KB): Established the Historic Preservation Fund utilizing 1/8 to 1/4 cent of existing tax
  • 2014(PDF, 94KB): Established Trail Development as an eligible activity of the Fund

2024 Funding Allocation

The levy for 2024 is 5/8 cent per $100 valuation and, as approved by County Commissioners Resolutions #2024-208 and #2024-209, adopted February 28, 2024:

Rules and Regulations

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