F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
HB 695 2023
1 A bill to be entitled
2 An act relating to determinations for tax exemptions;
3 amending s. 196.012, F.S.; revising circumstances
4 under which certain aircraft operations are deemed to
5 serve a governmental, municipal, or public purpose or
6 function; amending s. 196.199, F.S.; providing that
7 certain leasehold interests in governmental property
8 determined to be exempt from ad valorem taxation
9 remain so for the duration of the lease; providing an
10 effective date.
11
12 Be It Enacted by the Legislature of the State of Florida:
13
14 Section 1. Subsection (6) of section 196.012, Florida
15 Statutes, is amended to read:
16 196.012 Definitions.—For the purpose of this chapter, the
17 following terms are defined as follows, except where the context
18 clearly indicates otherwise:
19 (6) Governmental, municipal, or public purpose or function
20 is shall be deemed to be served or performed when the lessee
21 under any leasehold interest created in property of the United
22 States, the state or any of its political subdivisions, or any
23 municipality, agency, special district, authority, or other
24 public body corporate of the state is demonstrated to perform a
25 function or serve a governmental purpose which could properly be
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HB 695 2023
26 performed or served by an appropriate governmental unit or which
27 is demonstrated to perform a function or serve a purpose which
28 would otherwise be a valid subject for the allocation of public
29 funds. For purposes of the preceding sentence, an activity
30 undertaken by a lessee which is permitted under the terms of its
31 lease of real property designated as an aviation area on an
32 airport layout plan which has been approved by the Federal
33 Aviation Administration and which real property is used for the
34 administration, operation, business offices and activities
35 related specifically thereto in connection with the conduct of
36 an aircraft full service fixed base operation which provides
37 goods and services to the general aviation public in the
38 promotion of air commerce is shall be deemed an activity that is
39 part of the administration of the airport and which serves an
40 essential a governmental, municipal, or public purpose or
41 function which would otherwise be a valid subject for the
42 allocation of public funds. Any activity undertaken by a lessee
43 which is permitted under the terms of its lease of real property
44 designated as a public airport as defined in s. 332.004(14) by
45 municipalities, agencies, special districts, authorities, or
46 other public bodies corporate and public bodies politic of the
47 state, a spaceport as defined in s. 331.303, or which is located
48 in a deepwater port identified in s. 403.021(9)(b) and owned by
49 one of the foregoing governmental units, subject to a leasehold
50 or other possessory interest of a nongovernmental lessee that is
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51 deemed to perform an aviation, airport, aerospace, maritime, or
52 port purpose or operation required for the operation of such
53 facility is shall be deemed an activity that is part of the
54 administration of the airport, spaceport, or deepwater port and
55 serves an essential a governmental, municipal, or public purpose
56 which would otherwise be a valid subject for the allocation of
57 public funds. The use by a lessee, licensee, or management
58 company of real property or a portion thereof as a convention
59 center, visitor center, sports facility with permanent seating,
60 concert hall, arena, stadium, park, or beach is deemed a use
61 that serves a governmental, municipal, or public purpose or
62 function when access to the property is open to the general
63 public with or without a charge for admission. If property
64 deeded to a municipality by the United States is subject to a
65 requirement that the Federal Government, through a schedule
66 established by the Secretary of the Interior, determine that the
67 property is being maintained for public historic preservation,
68 park, or recreational purposes and if those conditions are not
69 met the property will revert back to the Federal Government,
70 then such property shall be deemed to serve a municipal or
71 public purpose. The term "governmental purpose" also includes a
72 direct use of property on federal lands in connection with the
73 Federal Government's Space Exploration Program or spaceport
74 activities as defined in s. 212.02(22). Real property and
75 tangible personal property owned by the Federal Government or
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76 Space Florida and used for defense and space exploration
77 purposes or which is put to a use in support thereof shall be
78 deemed to perform an essential national governmental purpose and
79 shall be exempt. "Owned by the lessee" as used in this chapter
80 does not include personal property, buildings, or other real
81 property improvements used for the administration, operation,
82 business offices and activities related specifically thereto in
83 connection with the conduct of an aircraft full service fixed
84 based operation which provides goods and services to the general
85 aviation public in the promotion of air commerce provided that
86 the real property is designated as an aviation area on an
87 airport layout plan approved by the Federal Aviation
88 Administration. For purposes of determination of "ownership,"
89 buildings and other real property improvements which will revert
90 to the airport authority or other governmental unit upon
91 expiration of the term of the lease shall be deemed "owned" by
92 the governmental unit and not the lessee. Providing two-way
93 telecommunications services to the public for hire by the use of
94 a telecommunications facility, as defined in s. 364.02(14), and
95 for which a certificate is required under chapter 364 does not
96 constitute an exempt use for purposes of s. 196.199, unless the
97 telecommunications services are provided by the operator of a
98 public-use airport, as defined in s. 332.004, for the operator's
99 provision of telecommunications services for the airport or its
100 tenants, concessionaires, or licensees, or unless the
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101 telecommunications services are provided by a public hospital.
102 Section 2. Subsection (5) of section 196.199, Florida
103 Statutes, is amended to read:
104 196.199 Government property exemption.—
105 (5) Leasehold interests in governmental property are shall
106 not be exempt pursuant to this subsection unless an application
107 for exemption has been filed on or before March 1 with the
108 property appraiser. The property appraiser shall review the
109 application and make findings of fact which shall be presented
110 to the value adjustment board at its convening, whereupon the
111 board shall take appropriate action regarding the application.
112 If the property appraiser or the value adjustment board grants
113 the exemption in whole or in part is granted, or the exemption
114 is established by judicial proceeding, it shall remain valid for
115 the duration of the lease, including extensions of the lease
116 which were contemplated in the original lease, unless the lessee
117 changes its use, in which case the lessee shall again submit an
118 application for exemption. If the operations of the lessee do
119 not change after the exemption is granted, the lessee shall not
120 be required to submit any further applications for exemption for
121 the duration of the lease, including extensions there of which
122 were contemplated in the original lease. The requirements set
123 forth in s. 196.194 shall apply to all applications made under
124 this subsection.
125 Section 3. This act shall take effect July 1, 2023.
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Statutes affected:
H 695 Filed: 196.012, 196.199