For how many days must inventory be temporarily located in Texas to qualify for the Freeport exemption?

The Freeport exemption in Texas is a property tax exemption that applies to certain types of personal property, specifically inventory that is temporarily stored in the state. To qualify for the Freeport exemption, inventory must be located in Texas for less than 175 days. This exemption is designed to encourage businesses to keep their inventory moving and not to get penalized by local property taxes while maintaining operational flexibility.

Therefore, the correct timeframe for inventory to be eligible for this exemption is 175 days. This rule applies regardless of the business type or the nature of the goods, emphasizing the importance of movement and reducing discouragement for companies to operate in Texas. Businesses need to ensure that their inventory does not remain in Texas for this 175-day period to fully benefit from the Freeport exemption.