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