§ 7-211.2. Property used for national defense or military housing.

Latest version.

   (a) "National defense" defined. -- In this section, "national defense" includes homeland security.

(b) In general. -- Personal property or real property is not subject to property tax if the federal government holds at least a 50% interest in the property, or the entity that owns the property, and the property:

   (1) is situated on land that is owned by the federal government and located within the defined boundaries of a military installation; and

   (2) is used for national defense purposes or for housing for military personnel and their families.

HISTORY: 2005, ch. 40.

                    
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