Freeport Exemption (PDF)

The City of San Antonio, Bexar County and two local City independent school districts (Judson ISD and San Antonio ISD) allow personal property tax exemptions for companies that deal with goods-in-transit or inventories used in the manufacturing process.

A Constitutional Amendment adopted in 1989 by the State of Texas authorized a type of property tax exemption for items classified as “Freeport Property.” Freeport Property includes various types of goods that are detained in Texas for a short period of time (175 days or less). The exemption provides a business incentive that can be used to promote the growth and expansion of businesses, particularly those engaged in logistics and distribution.

For additional information, see Freeport Exemption Guidelines and Application. For assistance, please contact the Bexar County Appraisal District, Personal Property Department, at 210.242.2468.

Download: Freeport Exemption (PDF)