Homestead exemptions aim to alleviate property tax burden in Comal County

Texas does not have a state property tax. Local governments set tax rates and collect property taxes to provide local services such as police, streets, roads and schools, according to the Texas Comptroller.

In 2023, school district tax rates were compressed—or reduced—by as much as $0.18 per $100 valuation across the state, according to previous reporting by Community Impact.

However, whether a property owner’s tax bill increases or decreases is based on home value and tax rate changes year over year, said Werner.

“It’s possible that you have property owners that are still paying more even though our rates are going down because the value of their property has gone up so significantly,” he said. “It’s also possible that what they pay has gone down, not only because the rate’s gone down, but it is possible that certain values have gone down during this timeframe as well through the protest process.”

New Braunfels’ tax rate is on the lower end compared to adjacent or similarly sized municipalities throughout the state, Werner said.

Digging deeper

Homestead exempt property is subject to a Homestead Cap, and cannot increase by more than 10% in taxable value from one year to the next. Homestead caps are the lesser-known benefit of having a homestead exemption, Werner said.

“When property values increase significantly, specifically in 2021 and 2022 ... there was a significant impact on the Homestead Cap, because a lot of market values increased more than 10%. But because they were homestead property, the taxable value could not increase [by over 10%,]” Werner said.

Who benefits?

The average market value in Comal County has increased by 63.35% from 2020-24, according to data from the Comal Appraisal District.

Homestead exemptions, which exempt a portion of a homeowner’s property value from taxation, are among the most utilized exemptions in Comal County.

Individuals can only claim one homestead exemption; they must apply for the exemptions through the appraisal district, said Kurt Andersen-Vie, Comal County taxpayer liaison officer.

“Getting a homestead exemption on your home would be one of the most important ways to be proactive,” Andersen-Vie said. “And it’s sad, I think that many times we’ve run into people who have been living in their homes for many many years and have never put in for a homestead exemption, which could have saved them a great deal of money.”

What else?

If a property owner feels their appraisal is too high, they can submit a protest with the Comal Appraisal District.

When the protest is scheduled, all property owners will get an informal meeting with an appraiser. If the value is not resolved during that meeting, the property owner will go to a formal hearing with the Appraisal Review Board, said Jeffery Booker, Chief Appraiser of the Comal Appraisal District.

In 2024, approximately 71.72% of individuals who submitted appraisal protests saw a reduction in their property value, according to data from the Comal Appraisal District. Kristen Hoyt, Comal County tax assessor-collector, said they can be a resource for all taxpayers.

“I encourage anyone to stop by either office with questions or concerns, as well as attend the property tax workshops that we host annually to understand exemptions, rights to protest value and more,” Hoyt said.

Did you know?

In November, Texans will have the opportunity to vote on three property tax exemptions to become state constitutional amendments after Gov. Greg Abbott signed them into law on June 16, as previously reported by Community Impact.

Proposition 11—formerly known as Senate Bill 23—would give homeowners who are 65 years old or have a disability a $200,000 exemption. Proposition 13, previously known as SB 4, would raise the statewide homestead exemption from $100,000 to $140,000.

Propositions 11 and 13 would apply only to taxes levied—or charged—by public schools. The last day to register for the Nov. 4 Election is Oct. 6. Early voting in person will be from Oct. 20-31, according to the secretary of state’s website.

Maddy Morales contributed to this report.