Florida § 197.243 - Definitions relating to homestead property tax deferral.
Full text of Florida Florida Statutes § 197.243 — Definitions relating to homestead property tax deferral., with citation guidance and answers to common questions.
§ 197.243. Definitions relating to homestead property tax deferral.
(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.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 197.243
What does Florida Statutes § 197.243 cover?
Section 197.243 ("Definitions relating to homestead property tax deferral.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 197.243?
A common citation format is "Florida Statutes § 197.243" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 197.243 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.