PTO Bulletin 15-04Property Tax Oversight Bulletin: PTO 15-04
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards
of County Commissioners, Taxing Authorities, and Interested
Parties
From: Property Tax Oversight Program
Date: July 15, 2015
Bulletin: PTO 15-04
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Military Housing Ad Valorem Tax Exemptions
The 2015 Legislature enacted Chapter 2015-80, Laws of Florida, (HB 361) effective
July 1, 2015, and applying retroactively to January 1, 2007. This law provides that certain
leasehold interests and improvements to land that the United States, a branch of the United States
Armed Forces, or any agency or quasi-governmental agency of the United States owns are
exempt from ad valorem taxation.
Section 1. This act amends subsection (1) of section 196.199, Florida Statutes, to read (words
stricken are deletions; words underlined are additions):
196.199 Government property exemption.—
(1) Property owned and used by the following governmental units shall be exempt from
taxation under the following conditions:
(a)1. All property of the United States is shall be exempt from ad valorem taxation,
except such property as is subject to tax by this state or any political subdivision thereof or
any municipality under any law of the United States.
2. Notwithstanding any other provision of law, for purposes of the exemption from ad
valorem taxation provided in subparagraph 1., property of the United States includes any
leasehold interest of and improvements affixed to land owned by the United States, any
branch of the United States Armed Forces, or any agency or quasi-governmental agency of
the United States if the leasehold interest and improvements are acquired or constructed
and used pursuant to the federal Military Housing Privatization Initiative of 1996, 10
U.S.C. ss. 2871 et seq. As used in this subparagraph, the term “improvements” includes
actual housing units and any facilities that are directly related to such housing units,
including any housing maintenance facilities, housing rental and management offices,
parks and community centers, and recreational facilities. Any leasehold interest and
improvements described in this subparagraph, regardless of whether title is held by the
United States, shall be construed as being owned by the United States, the applicable
Bulletin PTO 15-04
July 15 , 2015
Page 2 of 2
branch of the United States Armed Forces, or the applicable agency or quasi-governmental
agency of the United States and are exempt from ad valorem taxation without the necessity
of an application for exemption being filed or approved by the property appraiser. This
subparagraph does not apply to a transient public lodging establishment as defined in
s. 509.013 and does not affect any existing agreement to provide municipal services by a
municipality or county.
The full text of the changes is available at http://laws.flrules.org/2015/80.
The Department of Revenue has provided this bulletin for your general information. If you have
questions about its contents, please send them to DORPTO@dor.state.fl.us.