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.
   20  Be It Enacted by the Legislature of the State of Florida:
   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 be exempt
   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.