Florida Senate - 2013 PROPOSED COMMITTEE SUBSTITUTE Bill No. SB 354 Barcode 122984 576-02360-13 Proposed Committee Substitute by the Committee on Appropriations (Appropriations Subcommittee on Finance and Tax) 1 A bill to be entitled 2 An act relating to ad valorem tax exemptions; amending 3 s. 196.199, F.S.; providing that certain leasehold 4 interests and improvements to land owned by the United 5 States, a branch of the United States Armed Forces, or 6 any agency or quasi-governmental agency of the United 7 States are exempt from ad valorem taxation under 8 specified circumstances; providing that such leasehold 9 interests and improvements are entitled to an 10 exemption from ad valorem taxation without an 11 application being filed for the exemption or the 12 property appraiser approving the exemption; providing 13 for retroactive application; providing an effective 14 date. 15 16 Be It Enacted by the Legislature of the State of Florida: 17 18 Section 1. Paragraph (a) of subsection (1) of section 19 196.199, Florida Statutes, is amended to read: 20 196.199 Government property exemption.— 21 (1) Property owned and used by the following governmental 22 units shall be exempt from taxation under the following 23 conditions: 24 (a)1. All property of the United States isshall beexempt 25 from ad valorem taxation, except such property as is subject to 26 tax by this state or any political subdivision thereof or any 27 municipality under any law of the United States. 28 2. Notwithstanding any other provision of law, for purposes 29 of the exemption from ad valorem taxation provided in 30 subparagraph 1., property of the United States includes any 31 leasehold interest of and improvements affixed to land owned by 32 the United States, any branch of the United States Armed Forces, 33 or any agency or quasi-governmental agency of the United States 34 if the leasehold interest and improvements are acquired or 35 constructed and used pursuant to the federal Military Housing 36 Privatization Initiative of 1996, 10 U.S.C. ss. 2871 et seq. As 37 used in this subparagraph, the term “improvements” includes, but 38 is not limited to, actual housing units and any facilities that 39 are directly related to such housing units, including any 40 housing maintenance facilities, housing rental and management 41 offices, parks and community centers, and recreational 42 facilities. Any leasehold interest and improvements described in 43 this subparagraph shall be construed as being owned by the 44 United States, the applicable branch of the United States Armed 45 Forces, or the applicable agency or quasi-governmental agency of 46 the United States and are exempt from ad valorem taxation 47 without the necessity of an application for exemption being 48 filed or approved by the property appraiser. This subparagraph 49 does not apply to a transient public lodging establishment as 50 that term is defined in s. 509.013. 51 Section 2. This act shall take effect upon becoming a law 52 and shall apply retroactively to January 1, 2007.