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Several exemptions are available as listed below.

  Exempt Property Application Form

Freeport inventory exemption is available in Hall County and certain jurisdictions/municipalities located in Hall County. Freeport inventory exemption is defined as an exemption of inventory of goods in process of manufacture or production, finished goods and finished goods stored for out-of-state shipment. Applications are available on written request and must be completed and filed with your business personal property tax report by March 1st to receive the full exemption. Application may be filed by June 1 to obtain a partial exemption.

Chapter 560-11-10 Appraisal Procedures Manual

1. Mailing applications.
   The appraisal staff shall, by U.S. Mail, send a new Freeport exemption application to any person, firm or corporation that was approved for Freeport exemption by the board of tax assessors for the tax year preceding the tax year for which the application is to be made. The application provided by the appraisal staff shall be deposited with the local post office no later than the 15th day after the official who is responsible for receiving the returns has opened the books for returns. The failure of the appraisal staff to comply with this requirement shall not relieve a person, firm or corporation from the responsibility to timely file a Freeport application.


2. Reviewing applications.
   The appraisal staff shall, upon receipt of a Freeport application, reconcile the figures reported on such form to any inventory totals that may have been returned by the property owner. The appraisal staff may obtain relevant information as is available from financial records or other records of the property owner when needed to reconcile the figures reported on the application. Once the appraisal staff has completed the reconciliation of the Freeport application, they shall forward the application and their recommendations, along with any supporting documentation, to the board of tax assessors. When the appraisal staff recommends the Freeport application be denied, in whole or in part, they shall include the reasons for their recommendation.

House Bill 318 exempts for a period commencing January 1, 2010, and concluding December 1, 2010, heavy-duty equipment motor vehicles used exclusively for utility services and maintenance, earth moving, construction, industrial, maritime, or mining uses, provided that such motor vehicles are not required to be registered and have a license plate in the amount of the full value up to a maximum of $100,000.00 per taxable year.

House Bill 1249 (effective for Tax Year 2007) exempts for a period commencing January 1, 2007, and concluding December 31, 2010, watercraft which is owned by a dealer and held in inventory for sale or resale. Consigned boat inventory will remain taxable and should be reported on the Business Personal Property Tax Return in Schedule B, Line 7, page 4 as well as Section 1.

House Bill 211 (effective for Tax Year 2006) exempts aircraft which is owned by a dealer and held in inventory for sale or resale.

House Bill 527 (effective for Tax Year 2004) exempts self-propelled farm equipment which is designed primarily for agricultural, horticultural, or livestock raising operations and is owned by a dealer and held in inventory for sale or resale.

Senate Bill 150 (effective for Tax Year 2003) exempts all tangible personal property of a taxpayer, except motor vehicles, trailers, and mobile homes, from all ad valorem taxation if the actual fair market value of the total amount of taxable personal property owned by the taxpayer within the county, as determined by the board of tax assessors, does not exceed $7500.00.

House Bill 1416 (effective for Tax Year 2001) exempts farm tractors, combines, and all other farm equipment other than motor vehicles, whether fixed or mobile, which is owned by and directly used in the production of agricultural products by qualified family owned farm products producers.

House Bill 1324 (effective for Tax Year 1999) exempts dealer-owned heavy duty equipment motor vehicle inventory which is self-propelled, weighs 5000 pounds or more, and is primarily designed and used for construction, industrial, maritime, or mining uses provided that such motor vehicles are not required to be registered and have a license plate.