Bill Text: FL S0354 | 2013 | Regular Session | Enrolled

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Bill Title: Ad Valorem Tax Exemptions

Spectrum: Bipartisan Bill

Status: (Vetoed) 2013-06-12 - Vetoed by Governor [S0354 Detail]

Download: Florida-2013-S0354-Enrolled.html

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       ENROLLED
       2013 Legislature                    CS for SB 354, 1st Engrossed
       
       
       
       
       
       
                                                              2013354er
    1  
    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 is shall be exempt
   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.
   49         a. This subparagraph applies only to leasehold interests
   50  and improvements used to provide housing for persons on active
   51  duty in the military or their dependents. If portions of the
   52  property are used to provide housing to other persons, the
   53  exempt portion of the property is equal to a fraction, the
   54  numerator of which is the number of residential units on the
   55  property that are used by persons on active duty in the military
   56  or their dependents and the denominator of which is the number
   57  of residential units on the property.
   58         b. This subparagraph does not apply to a transient public
   59  lodging establishment as that term is defined in s. 509.013.
   60         Section 2. This act shall take effect upon becoming a law
   61  and shall apply retroactively to January 1, 2007.