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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Property Tax Deduction/Credit Eligibility

Was the principal residence you rented subject to local property taxes?

Certain properties are not subject to local property taxes, including:

  • Tax-exempt housing or other residences owned by the State, county, municipal, or federal government;
  • On-campus apartments at State colleges and universities;
  • Residences owned by religious, charitable, or other nonprofit organizations (including on-campus apartments at private nonprofit colleges and universities); and
  • Residences on which P.I.L.O.T. (Payments-in-Lieu-of-Tax) payments were made to the municipality.
If you are not sure if your residence is subject to local property taxes, contact the building manager or the municipal tax assessor for information.

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Last Updated: Wednesday, 05/07/25