FL S1890

Amends Florida's definition of "governmental, municipal, or public purpose or function" under s. 196.012(6) to explicitly include both public and private lessees of government-owned property when they perform functions that could be served by a governmental unit or would be a valid use of public funds

Grants explicit ad valorem tax exemptions for private lessees operating on FAA-approved airport aviation areas, including aircraft full-service fixed base operations that provide goods and services to the general aviation public in the promotion of air commerce

Extends ad valorem tax exemptions to activities on public airports, spaceports, and deepwater ports deemed to perform aviation, aerospace, maritime, or port purposes, regardless of whether the lessee is a governmental or nongovernmental entity

Clarifies that buildings and real property improvements reverting to an airport authority or governmental unit upon lease expiration are deemed "owned" by the governmental unit, not the lessee, for tax exemption purposes

States that the amendments are intended to clarify existing law rather than create new policy, with an effective date of July 1, 2022