TXtax_exemptionfull_exemption

Freeport and Goods-in-Transit Property Tax Exemption

TX-FREEPORT · Texas

Summary

Property tax exemption for qualifying goods in transit or held for transshipment at Texas ports and distribution centers.

Benefit

Percentage
Flat
Duration
Max annual
(taxpayer)
Max total
(taxpayer)
Carryforward

Program metadata

Distribution
taxpayer_earned
Claimant subject
business
Refund/transfer election
Program family
Effective
Sunset
Application deadline
Transfer discount

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (1)

  • seed_pending_subpage_pull: true

Source

https://comptroller.texas.gov/economy/development/prop-tax/transit-exemptions.php
Texas Comptroller
Last verified: 2026-04-22
Deferred: full mechanics on Comptroller sub-page. Non-CIT base: property_tax_local (local opt-in, exercises A02 §9).