One West University Boulevard, Brownsville, Texas 78520 | 956-882-8200
Text to Appear on the Ballot: 
The constitutional amendment to authorize a political subdivision of this state to extend the number of days that aircraft parts that are exempt from ad valorem taxation due to their location in this state for a temporary period may be located in this state for purposes of qualifying for the tax exemption.
Brief Description:
Normally, all property in the state of Texas is taxed through property taxes. In 1989 voters approved a “Freeport exemption” for certain kinds of goods being temporarily stored in the state with the expectation that they will eventually be transported elsewhere. According to that 1989 constitutional amendment, the limit for the Freeport exemption is 175 days. It is up to local taxing authorities to decide whether or not to extend a Freeport exemption. Proposition 3 allows local taxing authorities to extend the Freeport exemption, specifically for aircraft parts, from 175 days to 730 days after the date the person acquired or imported the property into the state of Texas.

The amendment was sponsored in the House by Representative Linda Harper Brown and Harvey Hilderbran. It was sponsored in the Senate by Senator Bob Duell, and Senator Donna Campbell.
Vote on the Legislation: 
The Texas House of Representatives passed the amendment for proposition 3 on May 6, 2013, with a vote of 142 to 0. The Texas State Senate then passed the amendment for proposition 3 on May 21, 2013, with a vote of 31 to 0.
For comments and questions, please contact the Webmaster.