§ 197.243, Fla. Stat. · Chapter 197. TAX COLLECTIONS, SALES, AND LIENS

Definitions relating to homestead property tax deferral.

Verbatim from the official edition

Text — 2026 Florida Statutes

(1) “Household” means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.

(2) “Income” means the “adjusted gross income,” as defined in s. 62 of the United States Internal Revenue Code, of all members of a household.

Notes and commentary — not statutory text

History

s. 2, ch. 77-301; s. 1, ch. 78-161; s. 19, ch. 79-334; s. 144, ch. 85-342; s. 4, ch. 98-139; s. 14, ch. 2011-151.

Note

Note.—Former s. 197.0164.

Source of truth

Edition: 2026 Florida Statutes
Official file: https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/0197.html
Text hash: sha256 ba53d07daa057fe7a73483153fe037bf02bc74a8593991fd2c072ba062f73c0c
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.