# § 1748. Definitions
As used in this subchapter—
**(a)** The term “mortgage” means a first mortgage on real estate, in fee simple, or on a leasehold (1) under a lease for not less than ninety-nine years which is renewable; or (2) under a lease for a period of not less than fifty years to run from the date the mortgage was executed; and the term “first mortgage” means such classes of first liens as are commonly given to secure advances on, or the unpaid purchase price of, real estate, under the laws of the State in which the real estate is located, together with the credit instruments, if any, secured thereby.
**(b)** The term “mortgagee” includes the original lender under a mortgage, and his successors and assigns approved by the Secretary; and the term “mortgagor” includes the original borrower under a mortgage, his successors and assigns.
**(c)** The term “maturity date” means the date on which the mortgage indebtedness would be extinguished if paid in accordance with periodic payments provided for in the mortgage.
**(d)** The term “housing accommodations” means housing designed for occupancy by military personnel and their dependents, assigned to duty at or near the military installation where such housing units are constructed.
**(e)** The term “personnel” shall include military and civilian personnel approved by the Secretary of Defense, or his designee, and the dependents of all such personnel.
**(f)** The term “military” includes Army, Navy, Marine Corps, Air Force, and Coast Guard.
**(g)** The term “State” includes the several States, and Puerto Rico, the District of Columbia, Guam, the Virgin Islands, the Canal Zone, and Midway Island.
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**Source Credit**: (June 27, 1934, ch. 847, title VIII, § 801, as added Aug. 8, 1949, ch. 403, § 1, 63 Stat. 570; amended July 14, 1952, ch. 723, § 10(a)(2), 66 Stat. 603; Aug. 11, 1955, ch. 783, title IV, § 401, 69 Stat. 646; Aug. 7, 1956, ch. 1029, title V, § 501, 70 Stat. 1109; Pub. L. 86–70, § 10(a), June 25, 1959, 73 Stat. 142; Pub. L. 86–624, § 6, July 12, 1960, 74 Stat. 411; Pub. L. 90–19, § 1(a)(3), May 25, 1967, 81 Stat. 17.)
## Editorial Notes
### References in Text
For definition of Canal Zone, referred to in subsec. (g), see , Foreign Relations and Intercourse.
### Amendments
1967—Subsec. (b). substituted “Secretary” for “Commissioner”.
1960—Subsec. (g). struck out “Hawaii,” before “Puerto Rico”.
1959—Subsec. (g). struck out “Alaska,” before “Hawaii”.
1956—Subsec. (g). Act , inserted reference to Canal Zone and Midway Island.
1955—Act , inserted definitions of “housing accommodations” and “personnel” and included the Coast Guard in definition of “military”.
1952—Subsec. (f). Act , inserted “Guam,” after “District of Columbia,”.
## Statutory Notes and Related Subsidiaries
### Savings Provision
> “Notwithstanding the provisions of section 401 of this Act [amending this subchapter], the provisions of title VIII of the National Housing Act [this subchapter] in effect prior to the enactment of the Housing Amendments of 1955 [
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> ] shall continue in full force and effect with respect to all mortgages insured pursuant to a certification by the Secretary of Defense or his designee made on or before
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> , and a commitment to insure issued on or before
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> or pursuant to a certification by the Atomic Energy Commission or its designee made on or before
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> , except that the maximum dollar amount for each such mortgage shall be $12,500,000.] Nothing contained in the provisions of title VIII of the National Housing Act [this subchapter] in effect prior to
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> or any related provision of law, shall be construed to exempt from State or local taxes or assessments the interest of a lessee from the Federal Government in or with respect to any property covered by a mortgage insured under such provisions of title VIII:
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> , That, no such taxes or assessments (not paid or encumbering such property or interest prior to
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> ) on the interest of such lessee shall exceed the amount of taxes or assessments on other similar property of similar value, less such amount as the Secretary of Defense or his designee determines to be equal to (1) any payments made by the Federal Government to the local taxing or other public agencies involved with respect to such property, plus (2) such amount as may be appropriate for any expenditures made by the Federal Government or the lessee for the provision or maintenance of streets, sidewalks, curbs, gutters, sewers, lighting, snow removal or any other services or facilities which are customarily provided by the State, county, city, or other local taxing authority with respect to such other similar property:
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> , That the provisions of this section shall not apply to properties leased pursuant to the provisions of section 805 of the National Housing Act [
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> ] as amended on or after
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> , which properties shall be exempt from State or local taxes or assessments.”
, , as amended by , , provided that:
### Transfer of Functions
For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of , as modified, set out as a note under .
### Coast Guard
Subchapter as applicable to Coast Guard, see , The Public Health and Welfare.