The Florida Supreme Court has denied a request to review a ruling that originally favored the Hillsborough County Aviation Authority, shutting the door on a nearly five-year legal battle over a Florida ad valorem tax exemption.
Property Appraiser Bob Henriquez spearheaded the request to review the favoring that would have led to aviation business in Hillsborough to face millions in unexpected property tax bills.
With help from organizations like Florida Aviation Business Association (FABA), aviation businesses will continue to thrive in Tampa.
A history of the tax exemption bill
The Hillsborough County Property Appraiser originally attempted to remove the tax exemption in 2019. Right before the pandemic’s heavy impacts on business. The Hillsborough County Aviation Authority (Aviation Authority) rightfully argued that these exemptions were unequivocally protected by state law and applied to all Florida counties.
Still, a circuit court judge sided with the Property Appraiser in November 2020 and removed the tax exemption.
The Aviation Authority appealed the decision. In July 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.
Related: TPA and HCAA Plan for the Future of Aviation with eVTOLs
FABA strongly supported the Aviation Authority by filing an extensive Amicus Curiae Brief with the Court of Appeal.
The appellate court returned the case to the trial court to rule in the Aviation Authority’s favor. Still, the Hillsborough County Property Appraiser asked the Florida Supreme Court to take up the case. It kept the ruling in limbo for several
months.
Then on August 22, 2024, the Florida Supreme Court declined the Property Appraiser’s petition. The Supreme Court stated that “no motion for rehearing will be entertained by the Court,” effectively ending the legal fight.
The Role of FABA
The Florida Aviation Business Association (FABA) supports the Aviation Authority, which oversees Tampa International Airport (TPA) and the county’s three general aviation airports, along with 15 tenant aviation businesses, including numerous FABA members.
“This is a great victory and affirmation on behalf of the aviation community,” said FABA General Counsel Richard L. Richards, Esq., whose aviation law firm, Richards Legal Group, represented FABA in the Amicus Curiae Brief filings, “and is
the result of collaboration between various stakeholders including Hillsborough County Aviation Authority, FABA, and the FABA members who are airport tenants.”
“Unfortunately, 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. Allowing them to invest, grow, and thrive here immensely benefits us all.
