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.