Florida Senate - 2022 SB 1890 By Senator Hutson 7-01353-22 20221890__ 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. 8 196.199(2)(a), F.S., relating to government property 9 tax exemptions, to incorporate the amendments made by 10 this act to s. 196.012, F.S., in a reference thereto; 11 providing 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 bedeemed 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 whichcould properly be performed or served by an 28 appropriate governmental unit or that whichis demonstrated to 29 perform a function or serve a purpose that whichwould otherwise 30 be a valid subject for the allocation of public funds. Such For31 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 whichhas 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 relatedspecifically related to aviation, 38 including, but not limited to, those activities theretoin 39 connection with the conduct of an aircraft full service fixed 40 base operation that whichprovides goods and services to the 41 general aviation public in the promotion of air commerce, is 42 shall bedeemed an activity that whichserves 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 isdeemed to perform an aviation, 54 airport, aerospace, maritime, or port purpose or operation is 55 shall bedeemed 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, thensuch 70 property is shall bedeemed 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 bedeemed 78 to perform an essential national governmental purpose and is 79 shall beexempt. As used in this chapter, the term “owned by the 80 lessee” as used in this chapterdoes not include personal 81 property, buildings, or other real property improvements used 82 for the administration, operation, and business offices and 83 activities relatedspecifically related to those functions 84 theretoin connection with the conduct of an aircraft full 85 service fixed based operation that whichprovides 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 whichwill revert to the airport authority or other governmental 92 unit upon expiration of the term of the lease are shall be93 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, 2022.