Residents can weigh in on Comal County’s recommended 2027 budget and tax rate for fiscal year (FY) 2027 at a public hearing 8:30 a.m. Thursday, Aug. 20 at the historic Comal County Courthouse, 100 Main Plaza, New Braunfels.
Proposed salaries for elected officials also are on the hearing agenda.
A vote to adopt the budget follows.
County Judge Kristen Hoyt presented her budget at Commissioners Court Aug. 6.
To review the budget, click here.
The $213 million budget will be funded by a tax rate that’s the same as last year ’s—$0.305015 per $100 of value.
The no-new-revenue rate (NNR) is $0.294552 and the voter-approval tax rate (VAR) is $0.308097.
NNR is the tax rate that would produce the same revenue as the prior year. VAR is the highest property tax rate the county can adopt without getting approval from voters in an election.
“I feel that the proposed tax rate of last year, the $0.305015, is a conservative and conscious decision that will put us in and maintain us in a good position for the future,” Hoyt said.
The budget will raise more total property taxes than last year’s budget by $1,865,874 or 1.7%, and of that amount, $3,981,210 is tax revenue to be raised from new property added to the tax roll this year.
Precinct 3 Commissioner Kevin Webb said this boilerplate language required by the state may be confusing.
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 under Senate Bill 9 and a one-time increase in sales tax revenue.
“We’ve had adjustments in value that are eating up almost $2 million of that $4 million increase,” he said. “So that fact that we have to call this a tax increase, and all of the stuff we’re going to have to go through here, I think shows some of the weaknesses or challenges we have with the state’s language in these matters.”
In a Taxpayer Impact Statement posted with Thursday’s agenda, Comal County provided this information:
- 2025 median homestead taxable value – $349,165
- 2025 property tax bill for median homestead – 1,065.01
- 2026 median homestead taxable value – $355,710
- 2026 property tax bill for upcoming FY if the county adopts the proposed budget and tax rate – $1,084.97
- 2026 property tax bill for the upcoming FY if the county adopts a balanced budget funded at the NNR tax rate – $1,047.75
Hoyt’s 2027 recommended budget includes $129,213,723 in proposed revenues for the General Fund, $18,349,999 for Road & Bridge, and $22,992,338 for Other Funds, for a total of $170,556,060.
Expenditures total $213,160,371. This includes a budgeted amount of $22 million from Road & Bridge, $150.6 million from the General Fund, and $40.6 million in other expenditures.
Judge’s recommended expenses by function are:
- Corrections and Rehabilitation – $45,437,879 or 21%
- Public Safety – $45,529,737
- General Government – $33,373,117 or 16%
- Infrastructure and Environmental Services – $35,011,794 or 16%
- Justice System – $26,608,298 or 13%
- Debt Service – $18,574,748 or 9%
- Health and Human Services – $7,125,714 or 3%
- Community and Economic Development – $1,439,084 or 1%
- Transfers Out – $60,000 or 0.03%
Hoyt’s budget also provides a $3.5 million or 4% cost-of-living adjustment (COLA) for all current and new positions. Law enforcement would receive $657,000 to fund a 2% adjustment until pay scale revisions in 2028.
Also included under personnel are
- Funding for 32 new positions to address the addition of the new 511th Judicial District Court; additional school resource officers to maintain the county’s partnership with Comal ISD; and an intake team for the district attorney to meet constitutional obligations for timely prosecution, support crime victims, and maintain the effective administration of justice as the county’s population continues to grow; and for other administrative, facilities, road workers, parks and courthouse security positions.
- Reclassification of 11 positions throughout the county to maintain internal equity and ensure alignment with job analysis and pay scale.
- $164,ooo for a 3% COLA for retirees. This is in conjunction with the increase in insurance premium reimbursement amounts recently approved by the Commissioners Court.
Proposed capital expenditures include $21.2 million in reserve funding for tax office renovation, the Justice of the Peace building for Canyon Lake’s Precinct 4, and design for the county jail expansion.
Also on the list are 29 replacement vehicles, a new countywide phone system, computers and server improvements, and heavy equipment for Road & Bridges.