Property Appraiser Prevails In Business Tax Exemption Case

TAMPA, FL — The office of Hillsborough County Property Appraiser Bob Henriquez has again prevailed in a lawsuit regarding the taxability of property leased from government agencies by private, for-profit businesses.

Circuit Court Judge Gregory Holder ruled Thursday that Henriquez’s office was correct in assessing property taxes on property owned by the Hillsborough County Aviation Authority and leased by private business entities. Judge Holder found the businesses did not engage in governmental activities and, therefore, were required under the law to pay property taxes — just as any other private business or residential property owner would be required to do.

The various entities conducting business at properties owned by the Aviation Authority include rental car agencies, aircraft service companies and cargo shippers.

In July, the HCPA prevailed in similar litigation against the Tampa Port Authority and one of its tenants, Gulf Marine Repair Corporation, in the property appraiser's office longest-running legal battle with a private corporation attempting to claim an exemption.

“I am pleased the courts have again affirmed that our decisions, based on decades of precedent, are correct under Florida law,” said Henriquez, who was recently re-elected to his third term as Hillsborough County Property Appraiser. “It should now be clear to the leadership of the aviation and port authorities that they should cease spending citizens’ tax dollars in attempts to help private corporations avoid their property tax obligations.”

In a written decision released by Circuit Court Judge Martha J. Cook in the case against Gulf Marine Repair, the court ruled the Hillsborough County Property Appraiser was correct in denying a property tax exemption to Gulf Marine Repair Corp., a company operating a shipyard facility on land leased from the Tampa Port Authority.

The case had been ongoing since 2014.

Gulf Marine presented several reasons why it believed it was entitled to a “governmental exemption” on the property but had primarily argued it was entitled to an exemption from property taxes because they served a “maritime purpose.”

Henriquez, who took the reins of the HCPA in 2013, cited a detailed list of court decisions dating back decades that had ruled that only property used in the administration of government is entitled to such an exemption.

On July 22, the court agreed and ruled in favor of the HCPA.

“Property tax law does not provide for this type of corporate welfare or competitive advantage,” Henriquez said. “Florida law requires that large corporations contribute their fair share of the property taxes that, among other important things, help support our teachers, police, firefighters and other frontline workers. This is particularly vital during these difficult times.

The court also cited multiple cases expressing the legal precedent that other maritime-related activities, such as export facilities located on port property, were taxable. There are several other shipyards located on Port Authority property, all of which are taxed, and none have challenged their property tax status.

Henriquez noted the HCPA originally litigated these issues with both the Port Authority and the Aviation Authority in the late 1990s and also succeeded in convincing the courts that leased properties were taxable at that time.

“As an elected official, I swore an oath to uphold the law and the Constitution of our great state,” Henriquez said. “I am pleased the court has spoken once again as they did many years ago to uphold our position that government should never favor the rights of corporations over those of individual citizens.”

In the past few months, Henriquez, a Democrat, former member of the Florida House and beloved football coach at Tampa Catholic High School, has been tied up with another litigation issue involving his opponent for the property appraiser's seat, D.C. Goutoufas, a Republican.

Henriquez filed a complaint against Goutoufas for posting campaign signs, including a huge sign on Interstate 4 across from the Hard Rock Casino & Hotel, that left out the critical word "for."

Under state law, candidates who aren't incumbents must include the word "for" on campaign signs indicating they are running "for" a certain office.

Henriquez called for Goutoufas to remove the signs. Goutoufas's campaign insisted that the proper wording was included in small print at the bottom of each sign.

“My opponent has unethically represented himself,” Enriquez said. “He needs to fix this, do the right thing, follow the law. Those signs are illegal. They need to come down. They imply incumbency and a skill set he doesn’t have.”

No decision was made on the complaint before Henriquez won the Nov. 3 election with 388,335 votes to Goutoufas's 298,927 votes.