Where do you spend at least 50% of your time? Where is your driver's license, vehicle registration, voter registration, etc? Is the NJ home a summer residence? These may be helpful:
Brief Overview and Filing Requirements (pa.gov)
Part-Year Residents and Nonresidents (state.nj.us)
NJ Division of Taxation - Income Tax - PA/NJ Reciprocal Income Tax Agreement (state.nj.us)
If you work in Philadelphia, there are additional considerations.
