"Goods In Transit" (GIT) Exemptions

An Application for Exemption of Goods-In-Transit can be found on the Forms page under the Commercial Exemption section (11.253-G).

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.

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