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Harris County Appraisal District
Business Industrial Property Division
PO Box 922007
Houston, TX 77292-2007
FORM 50-113 (01/20)
Account Number:
Tax Year:
*NEWPP112*
Application for Exemption of Goods Exported from Texas (Freeport Exemption)
GENERAL INSTRUCTIONS: This application is for use in claiming a property tax
exemption for freeport goods pursuant to Texas Constitution Article 8, Section 1-j and
Tax Code Section 11.251. The amount of the exemption for this year is normally based
on the percentage of inventory made up by such goods last year.
The exemption applies to items in inventory that:
• are or will be forwarded out of Texas within 175 days of the date you acquire
them or bring them into Texas; and
• are in Texas for assembling, storing, manufacturing, repair, maintenance,
processing or fabricating purposes.
For aircraft parts, the governing body of a taxing unit may, by official action, extend the deadline by which freeport goods must be transported
outside of the state to no more than 730 days after acquiring or importing the property into the state.
This exemption does not apply to oil, natural gas or liquid or gaseous materials that are immediate derivatives of the refining of oil or natural
gas as defined by Comptroller Rule 9.4201.
APPLICATION DEADLINES: The completed application and supporting documents must be submitted to the appraisal district between Jan. 1
and April 30 of the tax year for which you request the exemption. For good cause shown, the chief appraiser may extend the deadline for filing
the application by written order for a single period not to exceed 60 days. The chief appraiser may disapprove the application and request
additional information. If the chief appraiser requests additional information, the information must be furnished within 30 days after the date of
the request or the application is denied. For good cause shown, the chief appraiser may extend the deadline for furnishing the information by
written order for a single period not to exceed 15 days. If the chief appraiser denies the application, that determination may be protested to the
county appraisal review board under Tax Code Chapter 41.
A late application must be filed not later than June 15 for the year for which the exemption is requested. Pursuant to Tax Code Section
11.4391, if a late application is approved, the property owner is liable to each taxing unit for a penalty equal to 10 percent of the difference
between the amount of tax imposed by the taxing unit on the inventory or property, a portion of which consists of freeport goods, and the
amount that would otherwise have been imposed.
ANNUAL APPLICATION REQUIRED:
This exemption requires an application each year the exemption is claimed.
State the tax year for which you are applying for the exemption.
Tax Year
Did the applicant own the property that is the subject of this application on Jan. 1 of the tax year?............................................ Yes No
SECTION 1: Property Owner/Applicant
The applicant is the following type of property owner:
Individual Partnership Corporation Other (specify):
Name of Property Owner
Driver's License, Personal I.D. Certificate Social Security Number or
Federal Tax I.D. Number*
Physical Address, City, State, ZIP Code
Primary Phone Number (area code and number) Email Address**
Mailing Address of Property Owner (if different from the physical address provided above):
Mailing Address, City, State, ZIP Code
