Florida Senate - 2015 CS for SB 686 By the Committee on Finance and Tax; and Senator Lee 593-02773-15 2015686c1 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 that existing agreements to provide 16 municipal services by municipalities or counties are 17 not affected; providing retroactive applicability; 18 providing an effective date. 19 20 Be It Enacted by the Legislature of the State of Florida: 21 22 Section 1. Paragraph (a) of subsection (1) of section 23 196.199, Florida Statutes, is amended, to read: 24 196.199 Government property exemption.— 25 (1) Property owned and used by the following governmental 26 units shall be exempt from taxation under the following 27 conditions: 28 (a)1. All property of the United States is
shall beexempt 29 from ad valorem taxation, except such property as is subject to 30 tax by this state or any political subdivision thereof or any 31 municipality under any law of the United States. 32 2. Notwithstanding any other provision of law, for purposes 33 of the exemption from ad valorem taxation provided in 34 subparagraph 1., property of the United States includes any 35 leasehold interest of and improvements affixed to land owned by 36 the United States, any branch of the United States Armed Forces, 37 or any agency or quasi-governmental agency of the United States 38 if the leasehold interest and improvements are acquired or 39 constructed and used pursuant to the federal Military Housing 40 Privatization Initiative of 1996, 10 U.S.C. ss. 2871 et seq. As 41 used in this subparagraph, the term “improvements” includes 42 actual housing units and any facilities that are directly 43 related to such housing units, including any housing maintenance 44 facilities, housing rental and management offices, parks and 45 community centers, and recreational facilities. Any leasehold 46 interest and improvements described in this subparagraph, 47 regardless of whether title is held by the United States, shall 48 be construed as being owned by the United States, the applicable 49 branch of the United States Armed Forces, or the applicable 50 agency or quasi-governmental agency of the United States and are 51 exempt from ad valorem taxation without the necessity of an 52 application for exemption being filed or approved by the 53 property appraiser. This subparagraph does not apply to a 54 transient public lodging establishment as defined in s. 509.013 55 and does not affect any existing agreements to provide municipal 56 services by municipalities or counties. 57 Section 2. This act applies retroactively to January 1, 58 2007. 59 Section 3. This act shall take effect July 1, 2015.