NATA and FABA Defend Aviation Businesses Against Burdensome Taxes

The National Air Transportation Association (NATA), along with the Florida Aviation Business Association (FABA), filed a friend of the court brief in Florida’s Second District Court of Appeal asking for reversal of a lower court ruling allowing the Hillsborough County Property Appraiser to impose ad valorem property taxes on Fixed Base Operators (FBOs) and other entities, which provide critical general aviation support services in Florida and around the country under direct contracts with local municipalities.

The brief explains that the Florida legislature specifically exempted these essential service providers from taxation due to the fact that “they are statutorily deemed to provide a ‘governmental, municipal, or public purpose or function.’ [Therefore,] the Circuit Court’s ruling is contrary to the plain language of the statute.”

The amicus brief also outlines the potential near and far-reaching effects of allowing the ruling to stand, including the imposition of unintended and unreasonable financial burdens upon general aviation economic development and activity, as well as the creation of downstream negative economic consequences in all markets served by general aviation. 

As a result of the ruling, the tax would impair the Aviation Authority’s ability to provide essential government services in the most efficient and economic manner possible. The brief notes, “To the extent that existing FBOs are economically burdened by the tax and therefore less likely to enter into leases with the County to provide FBO services, the County itself is still responsible for providing these services.”

NATA advocates for and promotes economic policy, including tax policy, that enhances and sustains economic growth and competitive conditions in the general aviation industry. FABA is recognized as the leading information resource, principal promoter, and the lead advocate of business aviation and general aviation and in the State of Florida