If you live in a multi-family home

While checking if you qualify for the credit, if you're an owner-occupier of a multiple-unit dwelling, you can split up the assessed valuation of the entire property and base your share on the part of the residence you used and occupied as your own principal residence.

For calculating the credit, you must also split up total property tax payments and base your share on the part of the residence you used or occupied as your principal residence.

If you're a tenant of a multiple-unit dwelling, for the sake of calculating the credit, you can claim 25% of all the rent you paid for the rental unit.

Be sure to claim only the portion of real estate taxes and water and sewer charges that apply to your portion of the property, rather than the entire bill.