Federal property
Defined in 2 places of the United States Code.
Except as provided in subparagraphs (B) through (F), the term "Federal property" means real property that is not subject to taxation by any State or any political subdivision of a State due to Federal agreement, law, or policy, and that is—
(i) owned by the United States or leased by the United States from another entity;
(ii) (I) held in trust by the United States for individual Indians or Indian tribes;
(II) held by individual Indians or Indian tribes subject to restrictions on alienation imposed by the United States;
(III) conveyed at any time under the Alaska Native Claims Settlement Act [43 U.S.C. 1601 et seq.] to a Native individual, Native group, or village or regional corporation (including single family occupancy properties that may have been subsequently sold or leased to a third party), except that property that is conveyed under such Act—
Source
- 2015–201620 U.S.C. § 7713Education · Definitions · for purposes of this subchapter
Except as provided in subparagraphs (B) through (F), the term “Federal property” means real property that is not subject to taxation by any State or any political subdivision of a State due to Federal agreement, law, or policy, and that is—
(i) owned by the United States or leased by the United States from another entity;
(ii)
(I) held in trust by the United States for individual Indians or Indian tribes;
(II) held by individual Indians or Indian tribes subject to restrictions on alienation imposed by the United States;
(III) conveyed at any time under the Alaska Native Claims Settlement Act [43 U.S.C. 1601 et seq.] to a Native individual, Native group, or village or regional corporation (including single family occupancy properties that may have been subsequently sold or leased to a third party), except that property that is conveyed under such Act—
(aa) that is not taxed is, for the purposes of this paragraph, considered tax-exempt due to Federal law; and
(bb) is considered Federal property for the purpose of this paragraph if the property is located within a Regional Educational Attendance Area that has no taxing power;
(IV) public land owned by the United States that is designated for the sole use and benefit of individual Indians or Indian tribes; or
(V) used for low-rent housing, as described in paragraph (10), that is located on land described in subclause (I), (II), (III), or (IV) of this clause or on land that met one of those descriptions immediately before such property’s use for such housing;
(iii)
(I) part of a low-rent housing project assisted under the United States Housing Act of 1937 [42 U.S.C. 1437 et seq.];
(II) used to provide housing for homeless children at closed military installations pursuant to section 11411 of title 42; or
(III) used for affordable housing assisted under the Native American Housing Assistance and Self-Determination Act of 1996 (25 U.S.C. 4101 et seq.); or
(iv) owned by a foreign government or by an international organization.
Source
- 2015–present20 U.S.C. § 7713Education · Definitions · for purposes of this subchapter
Except as provided in subparagraphs (B) through (F), the term "Federal property" means real property that is not subject to taxation by any State or any political subdivision of a State due to Federal agreement, law, or policy, and that is—
(i) owned by the United States or leased by the United States from another entity;
(ii) (I) held in trust by the United States for individual Indians or Indian tribes;
(II) held by individual Indians or Indian tribes subject to restrictions on alienation imposed by the United States;
(III) conveyed at any time under the Alaska Native Claims Settlement Act [43 U.S.C. 1601 et seq.] to a Native individual, Native group, or village or regional corporation;
(IV) public land owned by the United States that is designated for the sole use and benefit of individual Indians or Indian tribes; or
(V) used for low-rent housing, as described in paragraph (10), that is located on land described in subclause (I), (II), (III), or (IV) of this clause or on land that met one of those descriptions immediately before such property's use for such housing;
(iii) (I) part of a low-rent housing project assisted under the United States Housing Act of 1937 [42 U.S.C. 1437 et seq.];
(II) used to provide housing for homeless children at closed military installations pursuant to section 11411 of title 42; or
(III) used for affordable housing assisted under the Native American Housing Assistance and Self-Determination Act of 1996 [25 U.S.C. 4101 et seq.]; or
(iv) owned by a foreign government or by an international organization.
Source
- 2000–201520 U.S.C. § 7713Education · Definitions · for purposes of this subchapter
Except as provided in subparagraphs (B) through (F), the term “Federal property” means real property that is not subject to taxation by any State or any political subdivision of a State due to Federal agreement, law, or policy, and that is—
(i) owned by the United States or leased by the United States from another entity;
(ii) (I) held in trust by the United States for individual Indians or Indian tribes;
(II) held by individual Indians or Indian tribes subject to restrictions on alienation imposed by the United States;
(III) conveyed at any time under the Alaska Native Claims Settlement Act [43 U.S.C. 1601 et seq.] to a Native individual, Native group, or village or regional corporation;
(IV) public land owned by the United States that is designated for the sole use and benefit of individual Indians or Indian tribes; or
(V) used for low-rent housing, as described in paragraph (10), that is located on land described in subclause (I), (II), (III), or (IV) of this clause or on land that met one of those descriptions immediately before such property's use for such housing;
(iii) (I) part of a low-rent housing project assisted under the United States Housing Act of 1937 [42 U.S.C. 1437 et seq.]; or
(II) used to provide housing for homeless children at closed military installations pursuant to section 11411 of title 42; or
(iv) owned by a foreign government or by an international organization.
Source
- 1994–200020 U.S.C. § 7713Education · Definitions · for purposes of this subchapter
“Federal property” means any building, land, or other real property owned, leased, or occupied by any department, agency, or instrumentality of the United States (including the Department of Defense and the United States Postal Service), or any other instrumentality wholly owned by the United States, or by any department or agency of the District of Columbia or any territory or possession of the United States;
Source
- 1994–present20 U.S.C. § 107EEducation · Definitions · as used in this chapter
The term “Federal property” includes any real property located in the State of Oklahoma that—
(i) is owned by an Indian housing authority and used for low-income housing (including housing assisted under or authorized by the Native American Housing Assistance and Self-Determination Act of 1996 [25 U.S.C. 4101 et seq.]); and
(ii) at any time—
(I) was designated by treaty as tribal land; or
(II) satisfied the definition of Federal property under section 403(1)(A) of the Act of September 30, 1950 (Public Law 874, 81st Congress) (as such Act was in effect on the day preceding October 20, 1994).
Source
- 2000–present20 U.S.C. § 7713Education · Definitions · for purposes of this subchapter
The term “Federal property” includes any real property located in the State of Oklahoma that—
(i) is owned by an Indian housing authority and used for low-income housing (including housing assisted under the mutual help ownership opportunity program under section 202 of the United States Housing Act of 1937); 1 and
(ii) at any time—
(I) was designated by treaty as tribal land; or
(II) satisfied the definition of Federal property under section 403(1)(A) of the Act of September 30, 1950 (Public Law 874, 81st Congress) (as such Act was in effect on the day preceding October 20, 1994).
Source
- 1996–200020 U.S.C. § 7713Education · Definitions · for purposes of this subchapter
The term “Federal property” includes any real property located in the State of Oklahoma that—
(i) is owned by an Indian housing authority and used for low-income housing (including housing assisted under the mutual help ownership opportunity program under section 202 of the United States Housing Act of 1937 [42 U.S.C. 1437bb]); and
(ii) at any time—
(I) was designated by treaty as tribal land; or
(II) satisfied the definition of Federal property under section 403(1)(A) of the Act of September 30, 1950 (Public Law 874, 81st Congress) (as such Act was in effect on the day preceding October 20, 1994).
Source
- 1994–199620 U.S.C. § 7713Education · Definitions · for purposes of this subchapter
The term “Federal property” includes, so long as not subject to taxation by any State or any political subdivision of a State, and whether or not that tax exemption is due to Federal agreement, law, or policy, any school providing flight training to members of the Air Force under contract with the Air Force at an airport owned by a State or political subdivision of a State.
Source
- 1994–present20 U.S.C. § 7713Education · Definitions · for purposes of this subchapter
The term “Federal property” includes, whether or not subject to taxation by a State or a political subdivision of a State—
(i) any non-Federal easement, lease, license, permit, or other such interest in Federal property as otherwise described in this paragraph, but not including any non-Federal fee-simple interest;
(ii) any improvement on Federal property as otherwise described in this paragraph; and
(iii) real property that, immediately before its sale or transfer to a non-Federal party, was owned by the United States and otherwise qualified as Federal property described in this paragraph, but only for one year beyond the end of the fiscal year of such sale or transfer.
Source
- 1994–present20 U.S.C. § 7713Education · Definitions · for purposes of this subchapter