New Braunfels residents may experience changes or delays in receiving their 2023 tax statements due to the Nov. 7 election and Senate Bill 2.

The Comal County Tax Office is working with central appraisal districts to finalize 2023 tax statements. According to Section 31.01 of the Texas Property Tax Code, tax assessors and collectors need to prepare and mail bills by Oct. 1 or as soon as possible afterward.

The background

In the second special session of the 88th Texas Legislature, $18 billion in property tax relief was passed. Senate Bill 2 will compress school district property tax rates and increase the school homestead exemption from $40,000 to $100,000.

“Senate Bill 2 uses over 12 billion dollars of the state surplus to compress school tax rates by 10.7 cents and also increases the school homestead exemption,” Comal County Tax Assessor-Collector Kristen Hoyt said in an email.


The increase in the homestead exemption is dependent on how voters respond to Proposition 4 in the constitutional amendment election held Nov. 7. The proposition also includes a limit to increasing nonhomestead real property as well as an election for appraisal board members in Comal and Guadalupe counties, according to the Comal County Tax Office.

“Fourteen proposed constitutional amendments will be on the Nov. 7 ballot, including the homestead exemption increase for school districts from $40,000 to $100,000,” Hoyt said in the email.

Zooming in

New Braunfels ISD will also have an item on the ballot regarding property tax through a voter-approval tax rate election.


“Nov. 7 is important for property owners in New Braunfels ISD because they won't know their tax obligation until after the election,” Hoyt said in the email. “The VATRE—Voter Approval Tax Rate Election—will allow voters in the district to vote ‘for’ or ‘against’ the current proposed tax rate that surpasses the Voter Approval Rate, provided by the Truth-in-Taxation calculations.”

To adhere to Senate Bill 2, the Comal County Tax Office will mail bills for all properties excluding those within NBISD ahead of the November election using the $100,000 increased homestead exemption. If Proposition 4 fails in the election, supplemental bills will be mailed, according to a news release.

According to the Comal County Tax Office, all properties and accounts within NBISD will not receive a bill until after the November election results have been certified with the 2023 tax rate. Taxpayers who are not in the district and pay their bills directly to the tax office will be able to view their bills in October.

Any protest filed by May 15 that remains active with the Comal Appraisal District will not receive a bill until the protest has been resolved, according to a news release.


Taxes can be paid by check with the statement or property ID number and mailed to P.O. Box 659480, San Antonio, TX 78265.

Drop boxes to leave payment are available at four locations in Comal County:
  • Bulverde Tax Office, 30450 Cougar Bend
  • Garden Ridge City Hall, 9400 Municipal Parkway
  • New Braunfels Tax Office, 205 N. Seguin Ave., enter from Bridge Street
  • Sattler Tax Office, 160 Oak Drive
Online payments can be made at http://esearch.co.comal.tx.us. More information on the Nov. 7 election can be found at www.co.comal.tx.us/Elections.htm.