IsabellaG
Employee Tax Expert

Deductions & credits

You don't include it. See this link to NJ Division of Taxation’s  questions about the Homestead Benefit.

"A principal residence is the home that you actually and continually occupy as your permanent residence. You are not eligible for a benefit for your vacation home, your second home, or a property you owned and rented to someone else."

There are no other deductions for property taxes on the NJ State return.

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