Goods Exported from Texas ("Freeport Exempt")

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

In 1989, the voters of Texas approved a means by which certain tangible personal property transported out of the state of Texas within 175 days could qualify for an ad valorem tax exemption. In order to qualify, these personal property items must be detained in Texas for assembling, storing, manufacturing, fabrication, or for processing purposes. Most importantly, the items must leave the state of Texas within 175 days from the date that they were acquired or brought into Texas. The law provides that counties, cities, towns, school districts and junior college districts may opt to continue to tax these items. Harris County has several jurisdictions which offer this exemption; they are listed below.

Note: A freeport exemption is not universally granted in Texas or Harris County and only the taxing units listed below grant the exemption in Harris County.

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
031
 STAFFORD MSD
041
 HC FLOOD CONTROL DISTRICT
042
 PORT OF HOUSTON AUTHORITY
043
 HC HOSPITAL DISTRICT
053
 BUNKER HILL VILLAGE
055
 HEDWIG VILLAGE
056
 EL LAGO, CITY OF
057
 GALENA PARK, CITY OF
059
 CITY OF PEARLAND
060
 HILSHIRE VILLAGE, CITY OF
061
 HOUSTON, CITY OF
064
 MISSOURI CITY
075
 PINEY POINT VILLAGE, CITY OF
079
 SOUTHSIDE PLACE, CITY OF
080
 SPRING VALLEY, CITY OF
082
 TAYLOR LAKE VILLAGE, CITY OF
085
 W UNIVERSITY PLACE, CITY OF

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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