HILLSBOROUGH COUNTY, Fla. – The Florida Supreme Court has denied Hillsborough County Property Appraiser Bob Henriquez’s request to review a previous ruling in favor of the Hillsborough County Aviation Authority, effectively ending a nearly five-year legal dispute over a Florida ad valorem tax exemption.
Tampa International Airport (TPA) CEO Joe Lopano expressed satisfaction with the decision, stating, “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.”
The dispute began in 2019 when the Hillsborough County Property Appraiser attempted to revoke tax exemptions for 15 tenant businesses at TPA and the county’s three general aviation airports. These tenants, including airlines, cargo services, fueling operators, and more, faced unexpected tax bills after years of enjoying an exemption backed by Florida Statutes.
The Aviation Authority argued that these businesses were serving aviation or airport purposes and, under state law, should be exempt from ad valorem taxation. While a circuit court initially sided with the Property Appraiser in 2020, the 2nd District Court of Appeal overturned the decision in July 2023, ruling in favor of the Aviation Authority.
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The appellate court’s decision validated that the tenants were exempt from taxes as their operations served governmental purposes. However, the case remained unresolved as the Property Appraiser petitioned the Florida Supreme Court for further review. On Wednesday, the court declined to hear the case, signaling the end of the legal battle and stating that “no motion for rehearing will be entertained.”
“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,” said TPA Executive Vice President and General Counsel Michael Stephens.
This decision allows the Aviation Authority and its tenant businesses to continue supporting the Tampa Bay region’s aviation industry and promoting economic growth without the looming threat of unexpected tax liabilities.
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