Florida Statutes Title XIV. Taxation and Finance § 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,  1 of all members of a household.