"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.
"HOUSEHOLD INCOME" means the adjusted gross income, as defined in Section 62 of the United States Internal Revenue Code, of all members of a household.
Taxpayers and persons living in the household WHO ARE NOT REQUIRED TO FILE IRS FORM 1040 should be prepared to provide an IRS Record of Filing with the Sworn Statement on Income together with the application for the property tax exemption. Note: A Record of Filing is an official statement from the IRS. It confirms whether or not one filed an Income Tax Statement for a given year.
The new law requires an annual submission of a Sworn Statement of Household Income to the Property Appraiser's office no later than March 1. Supporting documentation, a copy of Income Tax Return, must be submitted no later than June 1.
