The following definitions apply to this sub-chapter:

(1) "Amenities" are items that enhance the pleasantness or desirability of rental or retirement homes, or contribute to the pleasure and enjoyment of the occupant(s) , rather than to their indispensable needs.

(2) "Gross household income" as defined under 15-30-171 , MCA, is further defined as:

(a) all capital gains income transactions less return of capital;

(b) federal refunds received during the tax year to the extent that the amount recovered reduced the claimant's Montana income tax in a prior year; and

(c) Montana state income tax and elderly homeowner/renter credit refunds received.

(3) "Land surrounding the eligible residence for the elderly homeowner/renter credit" is the one-acre farmstead or primary acre associated with the primary residence.

(a) If the one-acre farmstead or primary acre is not separately identified on the tax bill or assessment notice from the other acreage and the ownership is less than 20 acres, the allowable credit shall be calculated as follows: total amount of property tax billed on the land, divided by the total acreage, to equal the allowable amount of property tax used in the credit calculation.

(b) Land ownership of 20 acres or more that does not have the one-acre farmstead or primary acre separately identified on the tax bill or assessment notice must be submitted to the department's local office for computation of the allowable amount of property tax used in the credit calculation.

(4) "Rent" is the amount of money charged to a tenant to occupy a dwelling. "Rent" does not include amenities such as meals, housekeeping, nursing care, etc.