New Jersey Statutes Title 54. Taxation 54 § 4-3.33

“Dwelling house,” as used in P.L.1948, c. 259 (C.54:4-3.30 et seq.), shall mean any one-family building or structure or any apartment of a horizontal property regime established pursuant to the “Horizontal Property Act,” P.L.1963, c. 168 (C.46:8A-1 et seq.) or any unit of a condominium property established pursuant to the “Condominium Act,” P.L.1969, c. 257 (C.46:8B-1 et seq.) owned and occupied by a claimant as his legal residence in this State, or any unit in a cooperative established pursuant to “The Cooperative Recording Act of New Jersey,” P.L.1987, c. 381 (C.46:8D-1 et seq.), or a mutual housing corporation as defined in section 2 of P.L.1990, c. 61 (C.54:4-8.58), which is occupied by a claimant who is a tenant shareholder in that cooperative or mutual housing corporation as the claimant's legal residence in this State, or where a multiple-family building or structure is owned by a claimant, then that portion thereof which is occupied by the claimant as his legal residence in this State, and includes any outhouses or appurtenances belonging thereto or usually enjoyed therewith.