§7–211.2.

    (a)    In this section, “national defense” includes homeland security.

    (b)    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.