The Florida Supreme Court recently denied Hillsborough County Property Appraiser Bob Henriquez’s request to review an earlier ruling favoring the Hillsborough County Aviation Authority, shutting the door on a nearly five-year legal battle over a Florida ad valorem tax exemption.
“Once again, we are pleased that common sense prevailed in this crystal-clear law regarding airport businesses serving a government purpose and benefitting our region,” Tampa International Airport CEO Joe Lopano said. “These businesses, like many others at airports across the state, invested in our community and are vital to our economy and expansion at a time of unprecedented growth. We’re thankful they can continue with the assurance that the state of Florida supports them as well.”
The Aviation Authority, which oversees Tampa International Airport (TPA) and the county’s three general aviation airports, represented itself and 15 tenant businesses that suddenly faced millions of dollars in unexpected property tax bills after along standing exemption backed by Florida Statutes. Those tenants include airlines, cargo and medical transport services, fueling and maintenance services and fixed-base operators that support the Tampa Bay region’s aviation industry and promote economic growth.
The Hillsborough County Property Appraiser attempted to remove the exemption in 2019, just before the pandemic’s heavy impacts on business. The Aviation Authority argued that these exemptions were unequivocally protected by state law and applied to all Florida counties, but a circuit court judge sided with the Property Appraiser in November 2020.
The Aviation Authority appealed the decision, and in July of 2023, the 2nd District Court of Appeal ruled in favor of the Aviation Authority, validating that its tenant businesses served aviation or airport purposes – thus used for a governmental purpose – and were exempt from ad valorem taxation as stipulated in Florida Statutes.
The appellate court sent the case back to the trial court to rule in the Aviation Authority’s favor, but the Hillsborough County Property Appraiser asked the Florida Supreme Court to take up the case, keeping the ruling in limbo for several months. The Florida Supreme Court on Wednesday declined the Property Appraiser’s petition and further stated that “no motion for rehearing will be entertained by the Court,” effectively ending the legal fight.
“It’s unfortunate that it took a costly and years-long legal battle to arrive at a place we should have been at all along, but we’re relieved we can finally move forward,” TPA Executive Vice President and General Counsel Michael Stephens said. “Our aviation industry partners provide critical infrastructure and services to the Tampa Bay region and the state of Florida, and allowing them to invest, grow and thrive here is immensely beneficial to us all.”
