Federal property
(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 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.