Back
to top
  • COVID-19 Information
COVID-19 is still active. Wear a mask. Social distance. Stay up to date on vaccine information. Visit: covid19.nj.gov
COVID19 Alert NJDownload free COVID Alert app.
Visit covid19.nj.gov/app
Tropical Storm Ida Recovery

Division of Taxation

Property Tax Deduction Notice

Our records indicate that you claimed a larger Property Tax Deduction than you were eligible to receive. As a result, we have adjusted your account. If you feel our adjustment is incorrect, review the topics below to determine how to respond.

You can claim only the percentage of property tax that represents your percentage of ownership in the home. This is true even if you paid 100 percent of the property taxes, and the other owner(s) does not live in the home. A cosigner is considered an owner even if they do not pay the property taxes or live at the property.
If one of the owners has Life Estate Rights, please see, "Your situation does not fall into any of the above categories" for more information.

If you disagree with our adjustment, send us a copy of your deed to verify your percentage of ownership.

You may send your documentation electronically using The New Jersey Online Notice Response Service, or mail your documentation to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

If you agree with our adjustment, you can pay:
By eCheck;
By mail;

Mail the check and notice voucher to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

Make check payable to:
New Jersey Gross Income Tax
Write your Reference Number on the memo line.

Or, access the payment plan information.

You can only claim the amount of the property tax that represents the unit, or units, you occupy. The percentage is based upon the square footage of your living unit as compared to the square footage of the entire property as determined by your municipal tax office.

If you disagree with our adjustment, send us a letter from your municipal tax office that indicates the percentage of the property you occupy. If your municipal tax office cannot confirm the size of your living unit as compared to all other units, then we will consider all units to be of equal size.

Or, if you occupy more than one unit as your principal residence, send us a letter that includes:

  • How many total units exist;
  • How many units you occupy;
  • Whether or not you receive rent for any unit you occupy, and;
  • Whether or not any unit you occupy has been condemned by your municipality.

You may send your documentation electronically using The New Jersey Online Notice Response Service, or mail your documentation to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

If you agree with our adjustment, you can pay:
By eCheck;
By mail;

Mail the check and notice voucher to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

Make check payable to:
New Jersey Gross Income Tax
Write your Reference Number on the memo line.

Or, access payment plan information.

If you lived in more than one property during the year, you can claim the combined prorated property taxes (or 18% of the rent paid) for the period of time you occupied each property as your principal residence (main home).

If you disagree with our adjustment, send us a completed Worksheet G-1 , copies of all your property tax bills (or rental agreements), and proof of payment for each residence (receipt or cancelled checks, or Form 1098).

You may send your documentation electronically using The New Jersey Online Notice Response Service, or mail your documentation to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

If you agree with our adjustment, you can pay:
By eCheck;
By mail;

Mail the check and notice voucher to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

Make check payable to:
New Jersey Gross Income Tax
Write your Reference Number on the memo line.

Or, access payment plan information.

If you purchased a property with another person prior to becoming married or entering into a civil union and are now married or in a civil union, your joint return may include the entire amount of property taxes paid for the year.

If you disagree with our adjustment, send us a letter with both owners’ names and the date of your marriage/civil union.

You may send your documentation electronically using The New Jersey Online Notice Response Service, or mail your documentation to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

If you agree with our adjustment, you can pay:
By eCheck;
By mail;

Mail the check and notice voucher to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

Make check payable to:
New Jersey Gross Income Tax
Write your Reference Number on the memo line.

Or, access payment plan information.

You can claim only the property taxes paid on your principal residence (main home). You cannot claim property taxes paid for any rental or vacation properties that you own.

If you disagree with our adjustment, send us a copy of your main home’s final tax bill for the year in question, and proof of payment (receipt, cancelled checks, or Form 1098).

You may send your documentation electronically using The New Jersey Online Notice Response Service, or mail your documentation to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

If you agree with our adjustment, you can pay:
By eCheck;
By mail;

Mail the check and notice voucher to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

Make check payable to:
New Jersey Gross Income Tax
Write your Reference Number on the memo line.

Or, access payment plan information.

You can claim only the property taxes that are due for the tax year listed on your notice. You cannot claim property taxes paid for a previous or future year.

If you disagree with our adjustment, send us a copy of your final tax bill for the year in question, and proof of payment (receipt, cancelled checks, or Form 1098).

You may send your documentation electronically using The New Jersey Online Notice Response Service, or mail your documentation to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

If you agree with our adjustment, you can pay:
By eCheck;
By mail;

Mail the check and notice voucher to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

Make check payable to:
New Jersey Gross Income Tax
Write your Reference Number on the memo line.

Or, access payment plan information.

If you do not meet the criteria in the above categories, send us a letter stating why you disagree with our adjustment, along with any supporting documentation. Below are some examples of what type of documentation we may need to make a determination.

Life Estate Rights

If a deed assigns Life Estate Rights, only the person(s) with Life Estate Rights who also occupies the property is entitled to claim this deduction. Any other owner(s) of the property cannot claim the Property Tax Deduction, even if they occupy the property and/or pay 100 percent of the property taxes.

Required Documentation: A copy of the deed that existed for the year in question.

Nearby Unoccupied Lot
In addition to your principal residence (main home), you may also claim property tax paid on other nearby unoccupied lot(s) that are for residential use. This includes an empty lot used as a yard, or a lot with a garage or parking space on it. “Nearby” includes lots across a road or waterway, or down the street. However, you may not claim property taxes paid for farmland.

Required Documentation: A letter explaining that you claimed property taxes assessed and paid for your main home and a nearby unoccupied lot; copies of both final property tax bills, and proof of payment (receipt, cancelled checks, or Form 1098).

Residential Property Taxed by More than One Municipality
If your principal residence (main home) and land are taxed by multiple municipalities, you may claim all taxes assessed and paid in your Property Tax Deduction. The actual house structure does not need to be physically located on both lots, as long as the property is taxed by both municipalities.

Required Documentation: A letter explaining that your main home and land are situated and taxed by two municipalities; copies of final property tax bills from both municipalities, and proof of payment (receipt, cancelled checks, or Form 1098).

All Others
Your situation does not fit into any of those previously listed.

Required Documentation: A detailed letter stating why you disagree with our adjustment, along with any supporting documentation.

If you disagree with our adjustment, you may send your documentation electronically using The New Jersey Online Notice Response Service, or mail your documentation to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

If you agree with our adjustment, you can pay:
By eCheck;
By mail;

Mail the check and notice voucher to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444

Make check payable to:
New Jersey Gross Income Tax
Write your Reference Number on the memo line.

Or, access payment plan information.

View content of notice .


Last Updated: Friday, 08/27/21