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13 chapters · 243 sections in this title.
N.J.S.A. 54A:3A-15 Short title
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54A:3A-15. Short title 1. This act shall be known and may be cited as the "Property Tax Deduction Act." L.1996,c.60,s.1.
N.J.S.A. 54A:3A-16 Definitions relative to residential property taxes
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54A:3A-16. Definitions relative to residential property taxes 2. As used in this act: "Condominium" means the form of real property ownership provided for under the "Condominium Act," P.L.1969, c.257 (C.46:8B-1 et seq.). "Continuing care retirement community" means a residential …
N.J.S.A. 54A:3A-17 Resident taxpayer allowed certain property tax deduction; limitations.
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54A:3A-17 Resident taxpayer allowed certain property tax deduction; limitations. 3. a. A resident taxpayer under the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., shall be allowed a deduction from gross income for the amount of property tax credit, as defined in secti…
N.J.S.A. 54A:3A-18 Deduction allowed resident taxpayer whose homestead is a unit of residential rental property; limitations.
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54A:3A-18 Deduction allowed resident taxpayer whose homestead is a unit of residential rental property; limitations. 4. a. A resident taxpayer whose homestead is a unit of residential rental property shall be allowed a deduction from gross income for that portion of the rent cons…
