Comal County employees, elected officials and law enforcement could see a 4% cost-of-living adjustment, or COLA, in fiscal year 2026-27.
Comal County Commissioners are considering a total budget of $213.16 million for FY 2026-27, which includes a COLA for county employees, elected officials and law enforcement along with funding for new positions. The proposed FY 2026-27 tax rate would be $0.305015 per $100 valuation, the same as in FY 2025-26.
Comal County Judge Kristen Hoyt said she believes her budget and tax rate recommendation is “conservative” and would maintain the county’s good fiscal position for the future.
Major takeaways
Approximately $3.5 million of the budget would be allocated to the 4% COLA for all current and new county positions, which includes law enforcement and elected officials. The COLA is intended to maintain employee retention and remain competitive, according to an Aug. 6 Comal County Commissioners Court meeting presentation.
The proposed budget would also provide funding for 32 new positions to address the new 511th Judicial District Court, additional school resource officers for Comal ISD and an intake team for the district attorney’s office, according to the presentation.
There are also capital projects included in the budget using a one-time use of reserves, which include:
Zooming out
The proposed FY 2026-27 tax rate is projected to generate an additional $1,865,874 million in revenue, which is a 1.7% year-over-year increase, Hoyt said.
New properties added to the tax roll this year had the potential to generate an additional $3,981,210 in revenue; however, that additional revenue was not realized due to new property tax exemptions and decreases in property values, according to the Aug. 6 meeting presentation.
Hoyt said the county’s taxable value this year was not the same as last year due to Proposition 9—which was approved by voters in the November 2025 constitutional amendment election. Up to $125,000 of businesses’ personal property, such as equipment, furniture and vehicles, are exempt from taxation by local government entities under Prop 9. Texas business owners previously received an exemption for property valued at $2,500 or less, as previously reported by Community Impact.
“It creates a problem where the no-new-revenue rate is really not the no-new-revenue rate for us here in Comal County this year,” Hoyt said.
Hoyt said the county also experienced an unexpected increase in sales tax, although it appears to be a one-time influx.
“When you have an influx of sales tax, it does mess with your tax rate calculations,” she said.
What happens next?
The county will hold its first public hearing on the proposed FY 2026-27 budget and proposed tax rate of $0.305015 per $100 valuation on Aug. 20 at 8:30 a.m. The hearing will be held at the Comal County Historic Courthouse in New Braunfels.
