N.J. Admin. Code § 2:76-19.13
A landowner may choose to receive a higher base value pursuant to 2:76-19.4(c) by placing a deed restriction on his or her property that limits impervious coverage on the property. The impervious coverage limitation shall be 10 percent of the total property acreage, and shall include, but not be limited to, houses, barns, stables, sheds, silos, outhouses, cabanas and other buildings, swimming pools, docks, or decks. Temporary greenhouses and other temporary coverings which do not have impervious floors shall be excluded from the computation of the impervious coverage area. If the landowner chooses to increase the base value pursuant to 2:76-19.4(c), he or she shall place such impervious coverage limitations on his or her property.
N.J. Admin. Code § 2:76-19.13