<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-211.2" title_number="7" title_name="Property Tax Exemptions" subtitle_number="2" subtitle_name="General Property Tax Exemptions">
  <level label="a">
    <text>In this section, “national defense” includes homeland security.</text>
  </level>
  <level label="b">
    <text>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:</text>
    <level label="1">
      <text>is situated on land that is owned by the federal government and located within the defined boundaries of a military installation; and</text>
    </level>
    <level label="2">
      <text>is used for national defense purposes or for housing for military personnel and their families.</text>
    </level>
  </level>
</section>
