Property Tax Deduction Act

Sections covered

• N.J. Stat. Ann. § 54A:3A-15Short title
• N.J. Stat. Ann. § 54A:3A-16Definitions relative to residential property taxes
• N.J. Stat. Ann. § 54A:3A-17Resident taxpayer allowed certain property tax deduction; limitations
• N.J. Stat. Ann. § 54A:3A-18Deduction allowed resident taxpayer whose homestead is a unit of residential rental property; limitations
• N.J. Stat. Ann. § 54A:3A-19Deduction for property taxes; limitations
• N.J. Stat. Ann. § 54A:3A-20Credit instead of deduction; limitations; annual application
• N.J. Stat. Ann. § 54A:3A-21Benefits not subject to garnishment, attachment, other legal process
• N.J. Stat. Ann. § 54A:3A-22Determination of form, manner of application for benefits; regulations