In this part the following words have the meanings indicated. “Combined income” means the combined Maryland adjusted gross income of all individuals who actually reside in a dwelling except an individual who: is a dependent of the homeowner under § 152 of the Internal Revenue Code; or pays a reasonable amount for rent or room and board. “Dwelling” has the meaning stated in § 9–105 of this article. “Homeowner” means: a homeowner as defined in § 9–105 of this article; or if a homeowner as defined in § 9–105 of this article is deceased: the estate of the homeowner; the personal representative of the homeowner; or an heir or legatee of the homeowner who is entitled to inherit the homeowner’s dwelling. “Ombudsman” means the State Tax Sale Ombudsman established under § 2–112 of this article. “Program” means the Homeowner Protection Program established under this part. “Tax” has the meaning stated in § 14–801 of this subtitle.