HCAD: Goods Exported from Texas (Freeport)

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
004	CYPRESS-FAIRBANKS ISD
008	ALIEF ISD
009	ALDINE ISD
017	KLEIN ISD
018	HUMBLE ISD
020	LA PORTE ISD
024	SPRING ISD
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
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.

Goods Exported from Texas ("Freeport Exempt")