Last updated 2026-08-18
TL;DR
Tennessee has no dedicated state-issued license for T-hangar condos. What you actually need is an FAA-compliant ground lease or sublease from the airport sponsor, a recorded condominium declaration under Tennessee's Horizontal Property Act, and formal approval from the airport's governing board. Costs run roughly $5,000 to $30,000+ depending on legal work and unit count. Expect three to twelve months from concept to recorded deed.
Do you need a license for a T-hangar condo in Tennessee?
No. Tennessee issues no state aviation license to create or sell T-hangar condos. What exists instead is a layered set of legal requirements that together work like a licensing regime, and you have to satisfy all of them.
Start with the federal layer. Any hangar on an airport that took federal funds falls under FAA grant assurances, especially Grant Assurance 22, which requires the airport sponsor to make facilities available to aviation users on "reasonable terms without unjust discrimination." [1] That single assurance decides whether a condo structure is even allowed on that specific airport. Some sponsors have approved condo ground leases. Others flatly refuse. You have to ask before you spend a dollar.
Next comes Tennessee's real property layer. A T-hangar condo is condominium ownership, plain and simple. The state recognizes it under the Tennessee Horizontal Property Act (Tenn. Code Ann. § 66-27-101 et seq.), which demands a recorded declaration, a plat, and bylaws before any unit can change hands. [2] That declaration is the closest thing to a "license" you'll get in local terms. Without it, you cannot legally sell individual hangar units.
Third, the airport sponsor (a city, a county, or an authority) has to approve the ground lease structure. That approval is board-level, not a state agency permit.
So when people ask about a Tennessee T-hangar condo license, they're really asking about this three-layer stack: FAA sign-off on the lease terms, a recorded condominium declaration, and a board-approved ground lease. None is a state license. All are required.
What does Tennessee's Horizontal Property Act require for hangar condos?
Tennessee's Horizontal Property Act (Tenn. Code Ann. § 66-27-101 through § 66-27-123) is the statute that governs condominium creation in the state. [2] It applies to any property where individual units sell with an undivided interest in common elements. A T-hangar building fits cleanly: the individual bays are the units, and the slab, roof, exterior walls, and taxiway access are the common elements.
The Act requires the condo organizer to record a Master Deed or Declaration of Condominium with the county register of deeds before any unit can be conveyed. That document has to describe the property, the number and boundaries of each unit, the percentage of undivided interest each unit carries in the common elements, and the method for assessing common expenses. [2] A plat or survey showing the physical unit boundaries goes with the declaration.
Bylaws are required too. They set how the owners' association runs, how assessments get levied, how maintenance decisions happen, and what follows an owner default. For T-hangar condos, bylaws usually add aircraft use restrictions, insurance minimums, and how the ground lease obligations flow down to individual unit owners.
Here's what the Act does not require: a state agency review of your declaration before you record it. You draft it, your attorney reviews it, you record it. The county register charges a per-page recording fee (confirm current numbers with the relevant county register's office, since they vary by county and change). [3] That's the whole of state-level involvement in formation.
How does the FAA ground lease work for a Tennessee airport hangar condo?
The FAA doesn't issue a license here either. What it does is hold airport sponsors to their grant assurances, and those assurances shape what a condo ground lease has to contain.
Grant Assurance 22 says an airport sponsor "will make its airport available as an airport for public use on fair and reasonable terms and without unjust discrimination." [1] A long-term exclusive ground lease for individual condo units has to thread that needle: it grants exclusive possession to the unit owner while keeping the airport technically open to other aviation users on the remaining land.
FAA Advisory Circular 150/5190-6 covers exclusive rights and minimum standards, and the FAA leans on it when reviewing whether a sponsor's lease arrangement complies with grant assurances. [4] The guidance treats hangars used primarily for aircraft storage as generally consistent with airport use, but the sponsor has to keep a reversionary interest, and the lease can't impede the airport's ability to meet its grant obligations.
What that means on paper: a Tennessee T-hangar condo ground lease usually runs 20 to 40 years (sometimes with renewal options), requires the unit owner to use the space for aviation purposes, bars non-aeronautical subletting without sponsor approval, and includes a reversion clause so the land returns to the airport if the condo dissolves. The airport attorney and the FAA's regional Airports District Office in Memphis review lease drafts before the board votes. [5] Expect at least one round of comments from the ADO.
For a structured starting point on the lease and condo doc package, THangarPath's $199 FAA Lease + Condo-Doc Kit covers the document templates Tennessee airport attorneys typically work from, though your airport's attorney will need to adapt them to local board requirements.
How much does a T-hangar condo cost to set up in Tennessee?
Formation costs (attorney, recording, survey, entity) total roughly $5,000 to $15,000 for a straightforward project. A more complex deal with outside investors or a bank lender can push $20,000 to $30,000 in legal and professional fees alone. Costs split into two buckets: formation (creating the legal structure) and construction or acquisition (the physical hangar). This section covers formation, since that's where the license and legal questions live.
Attorney fees for drafting the declaration, bylaws, ground lease, and unit deed templates typically run $3,500 to $12,000 for a small project (6 to 12 units) in Tennessee. That range reflects what aviation transactional attorneys in the region charge. Nobody publishes a fee schedule, so treat it as a realistic band. Multi-investor projects with a developer entity and financing push higher.
County recording fees depend on page count. Tennessee charges a base fee plus a per-page fee that varies by county. Knox County, for example, charged $5.00 for the first page and $2.00 per additional page as of recent published schedules, but confirm current fees directly with the relevant county register of deeds. [3] A full declaration and plat package might run 40 to 80 pages, so budget $100 to $200 just for recording, more if amendments follow.
Survey costs for the unit boundary plat run $800 to $2,500, depending on the structure's complexity and the surveyor's workload.
The owners' association entity is usually a Tennessee nonprofit corporation. The Tennessee Secretary of State charges a filing fee for nonprofit incorporation. Confirm it at the time of filing, since the fee schedule updates. [6]
Airport board costs are usually zero in direct fees. But the board process can require multiple meetings, and if the airport wants its own outside legal review, that cost sometimes gets passed to the applicant. Confirm the airport's policy upfront.
Construction of a new T-hangar building in Tennessee ranges widely: $25,000 to $80,000 per unit depending on size (typically 40x40 to 60x60 feet), steel costs, and contractor availability. That's not a legal cost, but it's the number people actually plan around.
| Cost item | Typical range | Notes |
|---|---|---|
| Attorney fees (formation docs) | $3,500 to $12,000 | Varies by complexity and unit count |
| County recording fees | $100 to $300 | Confirm with county register |
| Boundary survey / plat | $800 to $2,500 | Required for unit deed descriptions |
| TN nonprofit incorporation | Confirm with SOS | Fee schedule changes; confirm at filing |
| FAA ADO review | $0 | No fee, but allow 30 to 90 days |
| Construction per unit | $25,000 to $80,000+ | Separate from legal formation |
How long does a T-hangar condo take to set up in Tennessee?
Three to twelve months is the honest range. Most projects land in the five to eight month window if nothing goes sideways.
Here's where the time actually goes. The airport board process is the longest leg. Getting on the agenda, presenting the concept, getting approval to proceed to lease negotiation, then getting final board approval of the signed lease: that sequence takes two to five months at most Tennessee municipal and county airports. Board meetings run monthly at most airports, so a single round of revisions costs you another month.
FAA ADO review of the ground lease draft adds 30 to 90 days. The Memphis ADO covers Tennessee. [5] Informal pre-submission conversations with the ADO can shorten this. Some sponsors skip the informal step and regret it.
Attorney drafting time depends entirely on how fast you can get a qualified aviation transactional attorney scheduled. Tennessee doesn't have many attorneys who specialize in airport condominium structures, so lead times matter. Budget three to six weeks for drafting once you have an engaged attorney.
Survey scheduling takes one to four weeks depending on the surveyor's backlog. County recording is same-day to one week once documents are finalized.
The table below shows a realistic timeline for a 10-unit project:
| Phase | Minimum | Realistic | Slow scenario |
|---|---|---|---|
| Board concept approval | 1 month | 2 months | 4 months |
| Attorney drafting | 3 weeks | 6 weeks | 10 weeks |
| FAA ADO review | 4 weeks | 8 weeks | 12 weeks |
| Survey and plat | 1 week | 3 weeks | 5 weeks |
| Final board vote | 1 meeting | 2 meetings | 3 meetings |
| Recording and conveyance | 1 week | 2 weeks | 3 weeks |
| Total | ~3 months | ~5-6 months | ~10-12 months |
The slow scenario happens when the board has concerns and sends the project back for revision, or when the FAA ADO has a backlog or requests changes to the lease language. Neither is unusual. Plan for six months, tell your investors eight months, and be pleasantly surprised if you close in four.
What role does the Tennessee Department of Transportation Aeronautics Division play?
TDOT Aeronautics oversees the state aviation system, administers state and federal airport development grants, and publishes the Tennessee Aviation System Plan. [7] It does not issue a license for T-hangar condo projects.
Where TDOT Aeronautics matters: if the airport took a Tennessee state aviation development grant for the T-hangar building, TDOT layers its own grant assurances on top of the FAA's. Those state assurances can restrict how the airport structures long-term exclusive leases. The airport sponsor's attorney needs to check both the FAA grant agreements and any TDOT grant agreements on record before finalizing the lease structure.
TDOT Aeronautics also keeps the statewide airport directory and can point you to the airport's most recent Airport Layout Plan, which shows what land is designated for aviation use and therefore available for a condo hangar project. [7] Getting a copy of the current ALP before you commit to a site is worth the phone call.
If the airport has no existing T-hangar building and you're proposing new construction, any land use change or new development at a federally obligated airport requires an Airport Layout Plan amendment, which TDOT Aeronautics processes in coordination with the FAA. That ALP amendment can add two to six months to a greenfield project.
What does the airport board actually need to approve, and how do you prepare?
The airport board (a city council sitting as the airport commission, or a separate authority) needs to approve the ground lease and, in many cases, the condo structure explicitly. What the board wants to see is different from what the FAA wants to see, and conflating the two wastes time.
The board typically wants a clear explanation of who owns what after the condo forms (the board worries about losing control of airport land), proof that the airport keeps reversionary rights, a rent schedule or ground lease fee structure, and assurance that the project doesn't conflict with the airport's master plan or ALP. Some boards also want a letter from the FAA ADO confirming the structure is acceptable in principle. That letter isn't a formal FAA document, and you'd need the ADO's willingness to provide it.
Prepare a short presentation (five to eight slides): the site location on the ALP, the proposed unit layout, the ground lease term and rent, how the owners' association works, and the reversion language. Bring a one-page summary of how similar airports in Tennessee or neighboring states have structured similar deals. That last item does more work than any legal brief.
For comparable state guides on how boards in neighboring states handle this process, the T-hangar condo license in Alabama and T-hangar condo license in Arkansas articles cover their respective board approval processes, which share structural similarities with Tennessee's.
How are Tennessee T-hangar condo units taxed and assessed?
This is one of the genuinely messy questions in the space, and the honest answer is: it depends on whether the underlying land is tax-exempt (public airport land usually is) and how the county assessor treats the improvements.
In Tennessee, real property at publicly owned airports is generally exempt from property tax under Tenn. Code Ann. § 67-5-206, which exempts property owned by counties and municipalities. [8] But condo units are owned by private individuals, not the airport. The unit owner holds the improvement (the hangar structure) in fee simple or as a condominium interest, while the land stays in public ownership under the ground lease.
County assessors in Tennessee have handled this differently. Some assess only the improvement value (the structure) to the unit owner, treating the leasehold interest as separately assessable personal property. Others assess nothing if they decide the underlying land ownership makes the whole parcel exempt. A few have assessed the leasehold interest directly.
The practical advice: before you record the declaration, talk to the county property assessor's office in the relevant county. Ask specifically how they handle privately owned improvements on ground-leased airport land. Get that answer in writing if you can. The Tennessee State Board of Equalization handles appeals if you disagree with the assessment. [9] Property tax uncertainty is a real financial risk in T-hangar condo projects, and most buyers don't ask about it until after closing.
What happens if the airport wants to reclaim the land during the lease term?
This is the risk that keeps sophisticated buyers up at night, and it deserves a direct answer. Your protection depends entirely on the ground lease, because Tennessee law doesn't mandate these terms for aviation leases.
FAA grant assurances require that the airport stay open for public use. If the airport closes, or if the FAA decides the condo ground lease impairs public use, the grant assurance machinery can force the sponsor to act. Involuntary early termination of a condo ground lease is rare in practice, but the risk isn't zero.
The ground lease will contain a termination and reversion clause. Read it carefully. Most well-drafted leases include a minimum notice period (often 12 to 24 months), a requirement to compensate unit owners for the unamortized value of their improvements, and a right of first refusal if the airport proposes to sell the underlying land. What you actually get depends on what the airport attorney drafted and what the board approved.
One structural protection buyers use: title insurance on the leasehold interest. A leasehold title policy covers the buyer if the lease is terminated for a reason that a title search would have revealed. It doesn't cover FAA-mandated changes, but it covers defects in the lease itself. That coverage is available in Tennessee through standard commercial title insurers.
For readers comparing state approaches, the how to start T-hangar condo in Colorado guide covers how some Western states handle reversion risk differently in their lease templates.
What documents do you need to close on a Tennessee T-hangar condo unit?
Assuming the condo is already formed (declaration recorded, units platted), buying an individual unit is a standard real estate closing with a few aviation-specific additions.
The core documents: a unit deed (conveying your percentage interest in the building and common elements), an assignment of the ground lease or a recognition agreement from the airport confirming your unit-level rights under the master ground lease, and the owners' association documents (declaration, bylaws, current budget, any pending assessments). [2]
The aviation-specific additions experienced buyers request: a copy of the current FAA grant agreement affecting the airport, confirmation from the airport director that no FAA compliance actions are pending against the airport that could affect hangar use, and the airport's current Airport Layout Plan showing the hangar site designated for aviation use.
Title insurance for a leasehold interest (broader than just the improvement) is available and worth getting. A lender will likely require it anyway.
If you're financing, expect the lender to require a non-disturbance agreement from the airport sponsor, confirming that if the master ground lease defaults for reasons unrelated to your unit, the lender's security interest won't get wiped out. Not all airports will sign these. Confirm the airport's willingness before you put down earnest money.
THangarPath's document kit covers the template language for these agreements. Find the starting documents at /start and have your Tennessee attorney adapt them to the specific airport's requirements.
How does Tennessee compare to neighboring states for T-hangar condo formation?
Tennessee sits in the middle of the pack compared to its neighbors. Here's an honest picture.
Alabama has similar requirements (horizontal property act, FAA lease, board approval), but its larger airports, like Huntsville International, carry more established precedent for condo hangars. That speeds up board approval because there's less internal skepticism to overcome. See the T-hangar condo license in Alabama guide for specifics.
Arkansas is structurally similar to Tennessee. The T-hangar condo license in Arkansas guide covers the key differences, notably that some Arkansas airports under the Arkansas Aeronautics Division use pre-negotiated ground lease templates that cut attorney time.
California is a heavier lift because of Caltrans Division of Aeronautics involvement, environmental review requirements, and more active agency oversight. The T-hangar condo license in California guide covers that process in detail.
Colorado has seen a higher volume of T-hangar condo formations in recent years thanks to strong pilot population growth along the Front Range, so there's more institutional knowledge in its airport boards and attorneys. The how to start T-hangar condo in Colorado guide reflects that more developed local practice.
Tennessee's main friction point is the relative scarcity of aviation transactional attorneys with specific T-hangar condo experience. The state bar directory doesn't tag this as a specialty, so finding qualified counsel takes legwork. The Tennessee Airports Association is a reasonable starting point for referrals. [10]
| State | State agency involvement | Attorney specialty availability | Board approval speed | Condo statute |
|---|---|---|---|---|
| Tennessee | Low (TDOT review of grants only) | Scarce | Moderate | Yes (§ 66-27-101) |
| Alabama | Low | Moderate | Moderate to fast | Yes |
| Arkansas | Low to moderate | Limited | Moderate | Yes |
| California | High | Good | Slow | Yes |
| Colorado | Low | Good | Fast | Yes |
What are the ongoing compliance obligations after the condo is formed?
Formation is the hard part. Ongoing compliance is where projects quietly fail. Here's what Tennessee T-hangar condo associations have to keep up.
FAA compliance: the airport sponsor stays responsible for its grant assurances, but individual unit owners can trigger violations. Using the hangar for non-aeronautical storage (cars, boats, business inventory) violates the FAA's policy on revenue-generating activities at federally obligated airports. FAA Order 5190.6B covers hangar use policy in detail. [11] The FAA has sent letters to airports requiring them to audit hangar use and evict or fine violators. As a unit owner, your ground lease almost certainly has a use restriction clause, and violating it could give the airport grounds to terminate your lease.
Ground rent payments: most condo ground leases require annual ground rent to the airport, either a flat rate per square foot or a percentage of the unit's assessed value. Confirm the payment schedule and escalation terms with the relevant board, since these vary by airport and can climb over the lease term.
Owners' association obligations: annual meetings, annual budget adoption, and regular assessments for common element maintenance. If the association fails to maintain the building, the airport sponsor may have authority under the ground lease to step in and charge back the costs. Tennessee nonprofit law applies to the owners' association entity, which requires basic annual filings with the Tennessee Secretary of State. [6]
Insurance: the ground lease sets minimum coverage for both the owners' association (on common elements) and individual unit owners (on their improvements). Tennessee sets no statutory minimum for aviation hangar insurance, so what you carry is what the lease requires plus what your lender requires if you financed.
Frequently asked questions
Do you need a license for a T-hangar condo in Tennessee?
No state-issued license exists for T-hangar condos in Tennessee. What you need is a recorded condominium declaration under Tennessee's Horizontal Property Act, an FAA-compliant ground lease approved by the airport's governing board, and formal board authorization. Those three requirements collectively function like a licensing process, but none of them is issued by a state licensing agency. An aviation transactional attorney guides you through all three.
How much does it cost to form a T-hangar condo in Tennessee?
Formation costs (legal structure only, not construction) typically run $5,000 to $15,000 for a straightforward project. That covers attorney fees ($3,500 to $12,000), county recording fees ($100 to $300), a boundary survey ($800 to $2,500), and the nonprofit incorporation filing. Complex projects with outside investors or bank financing can push $20,000 to $30,000. Confirm all government fees directly with the relevant county and state offices, as they change.
How long does it take to set up a T-hangar condo in Tennessee?
Most projects take five to eight months from concept to recorded deed. The board approval process is the longest leg at two to five months, followed by FAA Airports District Office review at 30 to 90 days. Attorney drafting, surveying, and county recording add another four to eight weeks. Projects that hit board resistance or FAA comments requiring lease revisions can stretch to ten to twelve months. Budget six months; tell investors eight.
Which Tennessee statute governs T-hangar condo ownership?
Tennessee's Horizontal Property Act, Tenn. Code Ann. § 66-27-101 through § 66-27-123, is the governing statute. It requires a recorded Declaration of Condominium describing the property, unit boundaries, and undivided interest percentages before any unit can be conveyed. Bylaws for the owners' association are also required. There is no separate aviation-specific condo statute in Tennessee.
Does the FAA approve T-hangar condos at Tennessee airports?
The FAA doesn't issue a formal approval for individual condo projects. What happens is the FAA's Memphis Airports District Office reviews the proposed ground lease to confirm it complies with the airport sponsor's grant assurances, particularly Grant Assurance 22. The ADO may provide informal comments or a letter of no objection. That review typically takes 30 to 90 days. Formal FAA approval of the condo structure as a whole doesn't exist.
Are T-hangar condo units in Tennessee subject to property tax?
It depends on the county assessor's interpretation. Airport land owned by a municipality or county is generally exempt under Tenn. Code Ann. § 67-5-206, but privately owned improvements on that land may be assessed to the unit owner. Some Tennessee counties assess only the improvement value; others assess nothing; a few assess the leasehold interest. Talk to the relevant county assessor's office before closing, and ask specifically about privately owned improvements on ground-leased public airport land.
What happens to my T-hangar condo unit if the airport closes?
Your unit's value depends entirely on the reversion and termination clauses in the ground lease. Most well-drafted leases require advance notice (12 to 24 months is common), compensation for unamortized improvements, and potentially a right of first refusal on land sale. Tennessee law doesn't mandate these protections for aviation leases, so what you have is only what was negotiated. Read the termination clause before you buy, and consider a leasehold title insurance policy.
Can I finance the purchase of a T-hangar condo unit in Tennessee?
Yes, but lenders treat leasehold collateral differently than fee-simple real estate. Most lenders require a non-disturbance agreement from the airport sponsor, a leasehold title insurance policy, and a ground lease term that extends well beyond the loan maturity (typically at least 10 years past the last loan payment). Not all Tennessee airport sponsors will sign non-disturbance agreements, so confirm the airport's willingness before you apply for financing.
What is TDOT Aeronautics's role in T-hangar condo projects?
TDOT Aeronautics administers state aviation development grants and oversees the Tennessee Aviation System Plan. It doesn't license or approve T-hangar condo structures directly. Its relevance: if the airport received a state grant for the hangar building, TDOT's grant assurances may layer additional restrictions on the lease structure. The airport's attorney should review all grant agreements on record, both FAA and TDOT, before finalizing the condo ground lease.
Can I use my T-hangar condo unit for non-aviation storage?
Almost certainly not without violating your ground lease and potentially the airport's FAA grant assurances. FAA Order 5190.6B makes clear that hangars at federally obligated airports must be used primarily for aircraft storage and aeronautical activities. Non-aeronautical use, including storing cars, boats, or business inventory, can expose the airport sponsor to FAA enforcement action. Your ground lease will have a use restriction clause; violating it gives the airport grounds to terminate your lease.
How do I find an attorney for a Tennessee T-hangar condo project?
Start with the Tennessee Airports Association, which can provide referrals to transactional attorneys with airport experience. The FAA Airports District Office in Memphis can also point you toward attorneys who have worked on similar lease reviews. General real estate attorneys without aviation experience will miss grant assurance issues, so the specialty matters. Expect to interview two or three attorneys before engaging one.
What documents do I need to buy an existing T-hangar condo unit in Tennessee?
You need the unit deed, an assignment or recognition agreement confirming your rights under the master ground lease, and the owners' association documents (declaration, bylaws, current budget, pending assessments). Request a copy of the FAA grant agreement affecting the airport and confirmation from the airport director that no FAA compliance actions are pending. A leasehold title insurance policy and, if financing, a lender-required non-disturbance agreement round out the package.
How does Tennessee's T-hangar condo process compare to Alabama's?
Both states use similar legal frameworks: a horizontal property act, an FAA-compliant ground lease, and board approval. Alabama's larger general aviation airports have more established condo precedent, which tends to speed up board approval. Tennessee's main friction point is fewer aviation transactional attorneys with specific T-hangar condo experience. Formation timelines and costs are roughly comparable. See the T-hangar condo license in Alabama guide for Alabama-specific details.
Is there a standard ground lease template for Tennessee airport hangars?
No statewide standard template exists. TDOT Aeronautics does not publish one, and the FAA provides guidance documents rather than templates. Individual airport sponsors draft their own leases, often starting from what a neighboring airport has used. Document kits like THangarPath's FAA Lease + Condo-Doc Kit provide a drafting starting point, but a Tennessee airport attorney must adapt any template to the specific airport's board requirements and any applicable grant restrictions.
Sources
- FAA, Airport Sponsor Assurances (Grant Assurance 22, Economic Nondiscrimination): FAA Grant Assurance 22 requires airport sponsors receiving federal funds to make the airport available on reasonable terms without unjust discrimination, which governs whether a condo ground lease structure is permissible at a federally obligated airport.
- Tennessee General Assembly, Tennessee Horizontal Property Act, Tenn. Code Ann. § 66-27-101: Tennessee's Horizontal Property Act governs condominium creation in the state and requires a recorded declaration, plat, and bylaws before individual units can be conveyed.
- Knox County Register of Deeds, Recording Fee Schedule: County recording fees in Tennessee vary by county; Knox County's published schedule shows per-page fees for recorded instruments.
- FAA Advisory Circular 150/5190-6, Exclusive Rights and Minimum Standards for Commercial Aeronautical Activities: FAA Advisory Circular 150/5190-6 provides guidance on how airport sponsors must structure leases to comply with grant assurances, including for hangar and condo lease arrangements.
- Tennessee Secretary of State, Division of Business Services, Nonprofit Corporation Formation: Tennessee nonprofit corporation formation and annual report filings are administered by the Tennessee Secretary of State and require payment of applicable filing fees.
- Tennessee Department of Transportation, Aeronautics Division: TDOT Aeronautics administers state aviation development grants and oversees the Tennessee Aviation System Plan; state grant assurances may layer additional restrictions on airport ground leases.
- Tennessee General Assembly, Tenn. Code Ann. § 67-5-206, Property Tax Exemption for Government-Owned Property: Property owned by Tennessee counties and municipalities, including public airport land, is generally exempt from property tax under Tenn. Code Ann. § 67-5-206.
- Tennessee Comptroller of the Treasury, State Board of Equalization: The Tennessee State Board of Equalization handles appeals of county property tax assessments, including disputes over how leasehold improvements at airports are assessed.
- Tennessee Airports Association: The Tennessee Airports Association represents airport operators across the state and can provide referrals to attorneys and consultants with Tennessee airport transaction experience.
- FAA Order 5190.6B, FAA Airport Compliance Manual: FAA Order 5190.6B establishes that hangars at federally obligated airports must be used primarily for aircraft storage and aeronautical activities; non-aeronautical use violates grant assurances and can trigger FAA enforcement.