{"data":{"id":"us-fl/fla.-stat.-197.243","jurisdiction":"us-fl","citation":"Fla. Stat. § 197.243","heading":"Definitions relating to homestead property tax deferral.","body":"(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.\n(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.\nHistory.—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.","path":["CHAPTER 197 TAX COLLECTIONS, SALES, AND LIENS"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0100-0199/0197/0197.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:00:57Z","sha256":"45c0f812a7a1c0cb3e804f95882ed44669241f4cbf6e5fb06409aed818e8788e","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-197.2425","next":"us-fl/fla.-stat.-197.252"},"notice":"GroundRules: Original legal text. Not legal advice."}