The following definitions apply to rules found in this chapter.

(1) "Head of household" means a taxpayer who meets the head of household standard for federal income tax purposes.

(2) "Percentage reduction" means the amount by which the property tax rate is reduced based on the income schedule found in:

(a) ARM 42.19.402 for the property tax assistance program (PTAP); or

(b) ARM 42.19.503 for the Montana disabled veteran (MDV) property tax assistance program.

(3) "Qualifying income" means the federal adjusted gross income of an applicant and an applicant's spouse, excluding capital and income losses as they appear on their Montana income tax return for the prior tax year.

(4) "Residential real property" means the land and improvements of a taxpayer's primary residence.