New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION
Subchapter 3 - PROCEDURES FOR APPROVING AND DENYING DEDUCTIONS
Section 18:14-3.2 - Apportionment of deduction; joint tenancies

(a) Where the title to a property for which a deduction is claimed is held by claimant and another or others, either as tenants in common or as joint tenants, a claimant is not allowed a deduction in an amount in excess of his or her proportionate share of the taxes assessed against said property, which proportionate share, for the purposes of the Act, is considered to be equal to that of each of the other tenants, unless the claimant proves that the interests in question are not equal, in which event claimant's proportionate share shall be as proven.

(b) The Act does not preclude more than one tenant, where title is held in common or joint tenancy, from claiming a deduction under the Act from the taxes assessed against the property so held, but no more than the equivalent of one full deduction in regard to such property will be allowed in any year, and in any case in which the claimants cannot agree as to the apportionment of the deduction, such deduction will be apportioned between or among them in proportion to their interest by the assessor.

(c) Property held by husband and wife/civil union partners, as tenants by the entirety, shall be considered wholly owned by each tenant, but no more than one deduction in regard to such property shall be allowed in any year.