Goods Exported from Texas ("Freeport Exemption")

An Application for Exemption of Goods Exported from Texas ("Freeport Exemption") can be found at the Forms Page under the Commercial Exemption Section (11-251). Click Here

Constitutional Provisions

Article VIII, Sec. 1j of the Texas Constitution provides that goods, wares, ores, merchandise as well as personal property used in the repair of air carrier equipment, can qualify for a property tax exemption, if they meet certain criteria. Oil, natural gas, and petroleum products, however, will not qualify. In order to qualify, items must be detained in Texas for assembling, storing, manufacturing, fabricating, or processing purposes. More importantly, the items must leave the state within 175 days or less after the date they were acquired or brought into Texas. The Texas Constitution authorizes counties, cities, or towns, school districts, and junior college districts to opt to continue taxing the property. In Harris County, several of these taxing units do not offer the exemption. Qualified property will be eligible for exemption, however, in other units. Listed below are the jurisdictions which grant the exemption.

Code Jurisdiction / Taxing Unit
002 DEER PARK ISD
003 WALLER ISD
004 CYPRESS-FAIRBANKS ISD
008 ALIEF ISD
009 ALDINE ISD
017 KLEIN ISD
018 HUMBLE ISD
020 LA PORTE ISD
024 SPRING ISD
029 PEARLAND ISD
031 STAFFORD MSD
041 HARRIS CO FLOOD CNTRL
042 PORT OF HOUSTON AUTHY
043 HARRIS CO HOSP DIST
057 CITY OF GALENA PARK
058 CITY OF FRIENDSWOOD
059 CITY OF PEARLAND
061 CITY OF HOUSTON
064 MISSOURI CITY
067 CITY OF LEAGUE CITY
086 CITY OF WALLER

For any questions or additional assistance, you are encouraged to call an HCAD representative at the numbers and location listed on the contact page.

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