The following definitions apply to rules found in this chapter.

(1) "Ancillary" means buildings of secondary importance in comparison to the primary residence, including but not limited to garages and storage sheds.

(2) "Entity" means a corporation, fiduciary, or pass-through entity, as defined in 15-30-2101, MCA, and an association, joint-stock company, syndicate, trust or estate, or any other nonnatural person.

(3) "Dwelling" means the following, depending upon the type of tax assistance program. For the purpose of:

(a) a property tax assistance program (PTAP) application, it means any building, structure, manufactured home, or mobile home, or part thereof, used and occupied for human habitation or intended to be so used, and includes any outbuildings and appurtenances belonging to the applicant, and as much surrounding land, not exceeding 5 acres, as is reasonably necessary for use of such a dwelling. Qualifying land is limited to the legally described parcel upon which the qualified residence is located; or

(b) an extended property tax assistance program (EPTAP) application, it means any class four residential dwelling in Montana that is a single-family dwelling unit, unit of a multiple-unit dwelling, trailer, manufactured home, or mobile home, and as much surrounding land, not exceeding 1 acre, as is reasonably necessary for use of such a dwelling. Qualifying land is limited to the legally described parcel upon which the qualified residence is located.

(4) "Household" is an association of persons who live in the same dwelling, sharing its furnishings, facilities, accommodations, and expenses.

(5) "Income" applies to the property tax exemption for qualified disabled veterans and means:

(a) the applicant's income, if the applicant files their federal tax return as single or head of household;

(b) the applicant's and spouse's income, if they file their federal tax return as married; or

(c) the applicant's income, if the applicant does not file a federal tax return; the applicant must report their income based upon what their filing status would be if they were required to file a federal tax return.

(6) "Primary residence" means the following, depending upon the type of tax assistance program. For the purpose of:

(a) the PTAP it means a residential dwelling that was owned and occupied for more than 7 months of the preceding calendar year;

(b) the EPTAP it means a Montana residential dwelling actually occupied by itself or in combination with another residential dwelling in Montana for at least 7 months a year; or

(c) the property tax exemption for qualified disabled veterans, it means a residential dwelling that is occupied by the disabled veteran or their surviving spouse at the time the application is filed.

(7) "Total household income" means the following, depending upon the type of tax assistance program. For the purpose of:

(a) the PTAP, it means the income as reported on the Montana tax return or returns for the year in which the assistance is being claimed excluding losses, depletion, and depreciation and before any federal or state adjustments to income; or

(b) the EPTAP, it means the sum of the income of all members of the household and all other persons who are owners of the property. Income, as used in this section, includes income from all sources, including net business income and otherwise tax-exempt income of all types but not including social security income paid directly to a nursing home. Net business income is gross income less ordinary expenses but before deducting depreciation or depletion allowance, or both. Income also includes the income of any natural person or entity that is a trustee of or controls 25 percent or more of the applicant entity. For single-family rental dwellings, total household income does not include the income of the tenant.