if the claimant is required to pay a pro rata share of the
property taxes levied against the association's land.
(5) Premises occupied by a claimant if the claimant is
required by law to pay a property tax by reason of the
claimant's ownership, including a possessory interest, in the
dwelling, the land or both. An owner includes a person in
possession under a contract of sale, deed of trust, life
estate, joint tenancy or tenancy in common or by reason of
statutes of descent and distribution.
"Household income." All income received by a claimant and
the claimant's spouse while residing in the homestead during the
calendar year for which a rebate is claimed.
"Income." All income from whatever source derived,
including, but not limited to:
(1) Salaries, wages, bonuses, commissions, income from
self-employment, alimony, support money, cash public
assistance and relief.
(2) The gross amount of a pension or annuity, including
50% of railroad retirement benefits for calendar year 2017
and any year thereafter.
(3) Fifty percent of all benefits received under the
Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.),
except Medicare benefits, for calendar year 2017 and any year
thereafter.
(4) Benefits received under State unemployment insurance
laws and veterans' disability payments.
(5) Interest received from the Federal or any state
government or an instrumentality or political subdivision
thereof.
(6) Realized capital gains and rentals.
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