“Goods in Transit” (GIT) Exemption

An Application for Exemption of Goods-In-Transit can be found at the Forms Page under the Commercial Exemption Section (11-253G). Click Here

Tax Code § 11.253 provides that “goods-in-transit can qualify for a property tax exemption, if they meet certain criteria. “Goods-in-transit” means tangible personal property that:
(1) is acquired in or imported into this state to be forwarded to another location in this state or outside this state;
(2) is stored under a contract of bailment by a public warehouse operator at one or more public warehouse facilities in this state that are not in any way owned or controlled by the owner of the personal property for the account of the person who acquired or imported the property;
(3) is transported to another location in this state or outside this state not later than 175 days after the date the person acquired the property in or imported the property into this state; and
(4) does not include oil, natural gas, petroleum products, aircraft, dealer’s motor vehicle inventory, dealer’s vessel and outboard motor inventory, dealer’s heavy equipment inventory, or retail manufactured housing inventory.

The Tax Code authorizes taxing units 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
042 PORT OF HOUSTON AUTHY
052 CITY OF BELLAIRE
053 BUNKER HILL VILLAGE
056 CITY OF EL LAGO
060 HILSHIRE VILLAGE
073 CITY OF NASSAU BAY
075 PINEY POINT VILLAGE
077 CITY OF SHOREACRES
078 CITY OF SOUTH HOUSTON
079 CITY OF SOUTHSIDE PL
085 WEST UNIVERSITY PLACE
117 BILMA PUD
129 HC MUD 276
134 CASTLEWOOD MUD
135 CEDAR BAYOU PARK UD
146 CROSBY MUD
153 CAMFIELD MUD
154 LOWER KIRBY PEARLAND MGMT DIST
174 FOREST HILLS MUD
200 HC FWSD 1A
206 HC FWSD 6
207 HC MUD 282
227 HC FWSD 27
240 HC MUD 454
247 HC FWSD 47
258 HC FWSD 58
395 HARRIS-MONTGOMERY CO MUD 386
409 HC MUD 109
451 HC MUD 151
452 HC MUD 152
470 HC MUD 170
479 HC MUD 179
500 HC MUD 200
505 HC MUD 205
519 HC MUD 341
520 HC MUD 370
529 HC MUD 360
541 HC MUD 257
544 HC MUD 280
545 HC MUD 281
566 HC UD 16
601 HC WCID 1
610 HC WCID 89
638 HC EMERG SRV DIST 47
656 INTERSTATE MUD
671 HC EMERG SRV DIST 1
682 KIRKMONT MUD
721 NORTHAMPTON MUD
770 NW HC MUD 30
771 NW HC MUD 32
784 PINE BOUGH PUD
787 PINE VILLAGE PUD
823 SEQUOIA ID
831 SPRING MEADOWS MUD
833 SHELDON ROAD MUD
870 WEST HC MUD 10
871 WEST HC MUD 11
895 WEST MEMORIAL MUD

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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