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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Property Tax Deduction/Credit Eligibility

A principal residence is a home you own or rent and actually occupy as your permanent residence (main home). It does not include a vacation home, a “second home,” or property you own and rent to someone else.

Did you maintain a principal residence in New Jersey during 2023?

Yes No

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Last Updated: Tuesday, 12/05/23