Florida Senate - 2021                                    SB 1702
       
       
        
       By Senator Hutson
       
       
       
       
       
       7-01498A-21                                           20211702__
    1                        A bill to be entitled                      
    2         An act relating to government property tax exemptions;
    3         amending s. 196.012, F.S.; revising the types of
    4         lessees whose purposes and functions are deemed to be
    5         governmental, municipal, or public purposes or
    6         functions; providing exemptions from ad valorem taxes
    7         for certain real property; reenacting s. 196.199,
    8         F.S., relating to government property tax exemptions,
    9         to incorporate the amendments made by this act to s.
   10         196.012, F.S., in a reference thereto; providing
   11         construction; providing an effective date.
   12          
   13  Be It Enacted by the Legislature of the State of Florida:
   14  
   15         Section 1. Subsection (6) of section 196.012, Florida
   16  Statutes, is amended to read:
   17         196.012 Definitions.—For the purpose of this chapter, the
   18  following terms are defined as follows, except where the context
   19  clearly indicates otherwise:
   20         (6) Governmental, municipal, or public purpose or function
   21  is shall be deemed to be served or performed when the lessee,
   22  whether public or private, under any leasehold interest created
   23  in property of the United States, the state or any of its
   24  political subdivisions, or any municipality, agency, special
   25  district, authority, or other public body corporate of the state
   26  is demonstrated to perform a function or serve a governmental
   27  purpose that which could properly be performed or served by an
   28  appropriate governmental unit or that which is demonstrated to
   29  perform a function or serve a purpose that which would otherwise
   30  be a valid subject for the allocation of public funds. Such For
   31  purposes of the preceding sentence, an activity undertaken by a
   32  lessee, whether public or private, which is permitted under the
   33  terms of its lease of real property designated as an aviation
   34  area on an airport layout plan that which has been approved by
   35  the Federal Aviation Administration and which real property is
   36  used for the administration, operation, and business offices,
   37  and activities related specifically related to aviation,
   38  including, but not limited to, those activities thereto in
   39  connection with the conduct of an aircraft full service fixed
   40  base operation that which provides goods and services to the
   41  general aviation public in the promotion of air commerce, is
   42  shall be deemed an activity that which serves a governmental,
   43  municipal, or public purpose or function and is exempt from any
   44  ad valorem taxes. Any activity undertaken by a lessee, whether
   45  public or private, which is permitted under the terms of its
   46  lease of real property designated as a public airport as defined
   47  in s. 332.004(14) by municipalities, agencies, special
   48  districts, authorities, or other public bodies corporate and
   49  public bodies politic of the state, a spaceport as defined in s.
   50  331.303, or which is located in a deepwater port identified in
   51  s. 403.021(9)(b) and owned by one of the foregoing governmental
   52  units, subject to a leasehold or other possessory interest of a
   53  nongovernmental lessee that is deemed to perform an aviation,
   54  airport, aerospace, maritime, or port purpose or operation is
   55  shall be deemed an activity that serves a governmental,
   56  municipal, or public purpose and is exempt from any ad valorem
   57  taxes. The use by a lessee, licensee, or management company of
   58  real property or a portion thereof as a convention center,
   59  visitor center, sports facility with permanent seating, concert
   60  hall, arena, stadium, park, or beach is deemed a use that serves
   61  a governmental, municipal, or public purpose or function when
   62  access to the property is open to the general public with or
   63  without a charge for admission. If property deeded to a
   64  municipality by the United States is subject to a requirement
   65  that the Federal Government, through a schedule established by
   66  the Secretary of the Interior, determine that the property is
   67  being maintained for public historic preservation, park, or
   68  recreational purposes and if those conditions are not met the
   69  property will revert back to the Federal Government, then such
   70  property is shall be deemed to serve a municipal or public
   71  purpose. The term “governmental purpose” also includes a direct
   72  use of property on federal lands in connection with the Federal
   73  Government’s Space Exploration Program or spaceport activities
   74  as defined in s. 212.02(22). Real property and tangible personal
   75  property owned by the Federal Government or Space Florida and
   76  used for defense and space exploration purposes or which is put
   77  to a use in support of such purposes is thereof shall be deemed
   78  to perform an essential national governmental purpose and is
   79  shall be exempt. As used in this chapter, the term “owned by the
   80  lessee” as used in this chapter does not include personal
   81  property, buildings, or other real property improvements used
   82  for the administration, operation, and business offices and
   83  activities related specifically related to those functions
   84  thereto in connection with the conduct of an aircraft full
   85  service fixed based operation that which provides goods and
   86  services to the general aviation public in the promotion of air
   87  commerce provided that the real property is designated as an
   88  aviation area on an airport layout plan approved by the Federal
   89  Aviation Administration. For purposes of determination of
   90  “ownership,” buildings and other real property improvements that
   91  which will revert to the airport authority or other governmental
   92  unit upon expiration of the term of the lease are shall be
   93  deemed “owned” by the governmental unit and not the lessee.
   94  Providing two-way telecommunications services to the public for
   95  hire by the use of a telecommunications facility, as defined in
   96  s. 364.02(14), and for which a certificate is required under
   97  chapter 364 does not constitute an exempt use for purposes of s.
   98  196.199, unless the telecommunications services are provided by
   99  the operator of a public-use airport, as defined in s. 332.004,
  100  for the operator’s provision of telecommunications services for
  101  the airport or its tenants, concessionaires, or licensees, or
  102  unless the telecommunications services are provided by a public
  103  hospital.
  104         Section 2. For the purpose of incorporating the amendments
  105  made by this act to section 196.012, Florida Statutes, in a
  106  reference thereto, paragraph (a) of subsection (2) of section
  107  196.199, Florida Statutes, is reenacted to read:
  108         196.199 Government property exemption.—
  109         (2) Property owned by the following governmental units but
  110  used by nongovernmental lessees shall only be exempt from
  111  taxation under the following conditions:
  112         (a) Leasehold interests in property of the United States,
  113  of the state or any of its several political subdivisions, or of
  114  municipalities, agencies, authorities, and other public bodies
  115  corporate of the state shall be exempt from ad valorem taxation
  116  and the intangible tax pursuant to paragraph (b) only when the
  117  lessee serves or performs a governmental, municipal, or public
  118  purpose or function, as defined in s. 196.012(6). In all such
  119  cases, all other interests in the leased property shall also be
  120  exempt from ad valorem taxation. However, a leasehold interest
  121  in property of the state may not be exempted from ad valorem
  122  taxation when a nongovernmental lessee uses such property for
  123  the operation of a multipurpose hazardous waste treatment
  124  facility.
  125         Section 3. The amendments made by this act to s. 196.012,
  126  Florida Statutes, are intended to clarify existing law.
  127         Section 4. This act shall take effect July 1, 2021.