Florida Senate - 2015 SB 686 By Senator Lee 24-00716-15 2015686__ 1 A bill to be entitled 2 An act relating to military housing ad valorem tax 3 exemptions; amending s. 196.199, F.S.; providing that 4 certain leasehold interests and improvements to land 5 owned by the United States, a branch of the United 6 States Armed Forces, or any agency or quasi 7 governmental agency of the United States are exempt 8 from ad valorem taxation under specified 9 circumstances; providing that such leasehold interests 10 and improvements are entitled to an exemption from ad 11 valorem taxation without an application being filed 12 for the exemption or the property appraiser approving 13 the exemption; providing nonapplicability of 14 provisions to transient public lodging establishments; 15 providing retroactive applicability; providing an 16 effective date. 17 18 Be It Enacted by the Legislature of the State of Florida: 19 20 Section 1. Paragraph (a) of subsection (1) of section 21 196.199, Florida Statutes, is amended, to read: 22 196.199 Government property exemption.— 23 (1) Property owned and used by the following governmental 24 units shall be exempt from taxation under the following 25 conditions: 26 (a)1. All property of the United States is
shall beexempt 27 from ad valorem taxation, except such property as is subject to 28 tax by this state or any political subdivision thereof or any 29 municipality under any law of the United States. 30 2. Notwithstanding any other provision of law, for purposes 31 of the exemption from ad valorem taxation provided in 32 subparagraph 1., property of the United States includes any 33 leasehold interest of and improvements affixed to land owned by 34 the United States, any branch of the United States Armed Forces, 35 or any agency or quasi-governmental agency of the United States 36 if the leasehold interest and improvements are acquired or 37 constructed and used pursuant to the federal Military Housing 38 Privatization Initiative of 1996, 10 U.S.C. ss. 2871 et seq. As 39 used in this subparagraph, the term “improvements” includes 40 actual housing units and any facilities that are directly 41 related to such housing units, including any housing maintenance 42 facilities, housing rental and management offices, parks and 43 community centers, and recreational facilities. Any leasehold 44 interest and improvements described in this subparagraph, 45 regardless of whether title is held by the United States, shall 46 be construed as being owned by the United States, the applicable 47 branch of the United States Armed Forces, or the applicable 48 agency or quasi-governmental agency of the United States and are 49 exempt from ad valorem taxation without the necessity of an 50 application for exemption being filed or approved by the 51 property appraiser. This subparagraph does not apply to a 52 transient public lodging establishment as defined in s. 509.013. 53 Section 2. This act applies retroactively to January 1, 54 2007. 55 Section 3. This act shall take effect July 1, 2015.