Abatements & Exemptions

Freeport Exemptions


A freeport exemption is a property tax exemption. Freeport property includes various types of property that are detained in Texas for a short period of time (175 days or less) to be transported out of Texas. The goods must be in Texas for certain purposes.

Manufacturing Sales Tax Exemption


Manufacturing Sales Tax Exemption will apply to the purchase of new machinery or equipment used or consumed in or during the actual manufacturing, processing, or fabrication of tangible personal property for ultimate sale.

Property Tax Abatement


The City of Dayton is committed to the promotion of high quality development. On a case-by-case basis, the city will give consideration to providing tax abatement on the increment in value added to a particular property by a specific development proposal which meets the economic goals and objectives of the city.

Tax abatement may be offered on improvements to real property owned by the applicant and/or on new personal property brought to the site by the applicant. Tax abatement will not be ordinarily considered for projects which would be developed without such incentives unless it can be demonstrated that higher development standards or other development and community goals will be achieved through the use of the abatement.

Liberty County will work with your businesses for a property tax abatement.

Sales Tax Exemption on Utilities


Sales Tax Exemption on Utilities will apply if more than 50 percent of utilities are certified for use in manufacturing, processing, or fabricating of products.