Florida Statutes
§ 197.243 — Definitions relating to homestead property tax deferral
Florida § 197.243
This text of Florida § 197.243 (Definitions relating to homestead property tax deferral) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Fla. Stat. § 197.243 (2026).
Text
(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.
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Legislative 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.
Nearby Sections
15
§ 197.102
Definitions§ 197.103
Deputy tax collectors; appointment§ 197.122
Lien of taxes; application§ 197.131
Correction of erroneous assessments§ 197.162
Tax discount payment periods§ 197.212
Minimum tax bill§ 197.217
Judicial sale; payment of taxesCite This Page — Counsel Stack
Bluebook (online)
Florida § 197.243, Counsel Stack Legal Research, https://law.counselstack.com/statute/fl/197.243.