Freeport Exemptions for Business

Manufacturers may qualify for Freeport Exemption on one or more of three categories. The categories are raw goods, goods in process and manufactured goods stored in warehouse to be shipped out of state. Specific detailed information is available and applications must be filed with the Board of Tax Assessors between January 1st and April 1st each year.

For further information regarding property taxation in Georgia, please visit the State of Georgia Local Government Services Division website at