There is exempt from ad valorem taxation any real property, and improvements thereon, located within a military base or installation that is used or owned by the United States Armed Forces and is used as military housing for military-affiliated personnel and their families. Military housing includes ancillary facilities that support the military housing. This exemption continues to apply if the real property is improved, maintained, or leased to a party that would otherwise subject the real property to tax, so long as there is a contractual agreement by and between a branch of the United States Armed Forces and the lessee which requires the lessee to use the property for military housing. Editor's Note 2014 Act No. 289, SECTION 2.B, provides as follows: "B. This section takes effect upon approval by the Governor and applies for property tax years beginning after 2013." Lands Needed for Customhouses, Courthouses, Post Offices, Arsenals and the Like
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