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:

County Park Improvement Program
Historic Preservation program
Morris County Agriculture Development Board
Open Space Preservation program allocated as follows:
Trail Construction Grant Program

Background

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
2025(PDF, 364KB): Preservation Trust Fund Ballot Report in support of the Ballot Question

2026 Funding Allocation

The levy for 2026 is 5/8 cent per $100 valuation and, as approved by County Commissioners Resolutions #2026-130 and #2026-131, adopted February 11, 2026:

¼ cent ($.0025) for the County Park Improvement program
¼ cent ($.0025) for the Historic Preservation program
1/8 cent ($.00125) – to Municipal and/or Qualified Charitable Conservancy projects

Rules and Regulations

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