Federal Property Law and Legal Definition

20 USCS § 107e defines "federal property" as 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.

Pursuant to 20 USCS § 7713 (5) [Title 20. Education; Chapter 70. Strengthening and Improvement of Elementary and Secondary Schools; Impact Aid],

“(A) In general. 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 USCS §§ 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 USCS §§ 1437 et seq.]; (II) used to provide housing for homeless children at closed military installations pursuant to section 501 of the Stewart B. McKinney Homeless Assistance Act [McKinney-Vento Homeless Assistance Act] [42 USCS § 11411]; or (III) used for affordable housing assisted under the Native American Housing Assistance and Self-Determination Act of 1996; or (iv) owned by a foreign government or by an international organization.

(B) Schools providing flight training to members of air force. 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.

(C) Non-Federal easements, leases, licenses, permits, improvements, and certain other real property. 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.

(D) Certain postal service property and pipelines and utility lines. Notwithstanding any other provision of this paragraph, the term "Federal property" does not include-- (i) any real property under the jurisdiction of the United States Postal Service that is used primarily for the provision of postal services; or (ii) pipelines and utility lines.

(E) Property with respect to which state or local tax revenues may not be expended, allocated, or available for free public education. Notwithstanding any other provision of this paragraph, "Federal property" does not include any property on which children reside that is otherwise described in this paragraph if-- (i) no tax revenues of the State or of any political subdivision of the State may be expended for the free public education of children who reside on that Federal property; or (ii) no tax revenues of the State are allocated or available for the free public education of such children.

(F) Property located in the State of Oklahoma owned by Indian housing authority for low-income housing. 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); 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) [20 USCS § 244(1)(A)] (as such Act was in effect on the day preceding the date of enactment of the Improving America's Schools Act of 1994 [enacted Oct. 20, 1994]).”