“HOMESTEAD” means the dwelling owned by a claimant or, in the case of a multi-unit dwelling, the portion of the dwelling which is owned and used as the claimant’s principal place of residence and the claimant’s domicile.

“HOUSEHOLD INCOME” means the sum of the adjusted gross income for federal income tax purposes of the claimant and any adult member of the claimant’s household who resides in the homestead.

“HEAD OF A NEW HAMPSHIRE HOUSEHOLD” means any person filing a federal income tax return as head of household or 2 or more adults who jointly share the benefit of the homestead. “New Hampshire household” shall not include those adults who share the homestead under a landlord-tenant relationship.