For Comal County residents, the county’s next budget vote reaches far beyond a spreadsheet.

The Fiscal Year 2027 proposal now before Commissioners Court would direct hundreds of millions of dollars toward county operations, roads, courts, public safety, health services and several significant capital projects as officials plan for the demands of a fast-growing county. At the same time, commissioners are considering a property tax rate that would generate more total property tax revenue than the previous year.

The decision is scheduled for Thursday, Sept. 17, when Commissioners Court will hold a public hearing on the proposed FY 2027 budget before considering its adoption, ratifying the property tax revenue increase reflected in the budget and setting the 2026 Comal County tax rate. The regular meeting begins at 8:30 a.m. in the Commissioners Courtroom at 100 Main Plaza in New Braunfels.

For homeowners and taxpayers trying to understand what is changing, two numbers are especially important: the proposed tax rate and where the county plans to spend its available resources.

Proposed Comal County Tax Rate Is Above No-New-Revenue Rate

The Commissioners Court proposed budget is built around a total county tax rate of $0.305015 per $100 of taxable value.

That compares with a no-new-revenue tax rate of $0.294552 per $100 and a voter-approval tax rate of $0.308097 per $100. In other words, the proposed rate is about 1.05 cents per $100 of taxable value above the no-new-revenue rate while remaining below the voter-approval threshold shown in the county budget documents.

The county’s required budget notice states that the proposed FY 2027 budget would raise $1,865,874 more in total property taxes than last year’s budget, an increase of 1.7%. Of that amount, the county estimates $3,981,210 will come from new property added to the tax roll this year.

That distinction matters in a growing county. New homes, businesses and development add taxable value to the countywide base, meaning overall tax collections can increase even when changes affecting individual property owners vary considerably.

A homeowner’s actual Comal County tax bill will still depend on the property’s taxable value, applicable exemptions and other factors. The county tax rate is also only one portion of a typical property tax bill, which may include school districts, cities, emergency service districts and other taxing entities.

Proposed Budget Includes $213.8 Million in Spending Across All Funds

The Commissioners Court proposal projects approximately $213.8 million in expenditures across all county funds, supported by about $170.6 million in estimated revenue, existing fund balances and other available resources.

The plan begins with an estimated $143.6 million in fund balances across all included funds and projects about $100.4 million remaining at the end of the fiscal year.

The largest single component is the General Fund, where commissioners are proposing approximately $151 million in expenditures against about $129.2 million in estimated revenue.

The Road and Bridge Fund includes approximately $22 million in proposed spending, while the county’s debt service fund carries about $18.7 million in expenditures. Other major operating allocations include approximately $7 million for land acquisition, $5 million for flood control operations and approximately $3.9 million for indigent health care.

Those figures help show how the county budget reaches into everyday services residents may rarely think about until they need them — from road maintenance and court operations to law enforcement, public health, emergency response and county facilities.

Jail Facility Planning Represents One of the Largest Capital Commitments

One of the most significant items in the FY 2027 proposal is $15.5 million for jail facility design.

The Commissioners Court proposal also includes $2.846 million for a Tax Office remodel and $1.837 million for Justice of the Peace Precinct 4 building design. Another $1 million is set aside for capital contingency and $200,000 for professional services contingency.

Together with additional technology and facilities spending, those projects account for a proposed $21.82 million use of General Fund reserves.

That is slightly higher than the $21.38 million use of General Fund reserves contained in County Judge Kristen Hoyt’s earlier recommended budget.

The Commissioners Court proposal added $369,800 for data center, edge switch and firewall-related Information Technology spending, along with $67,471 in Facilities Maintenance spending for access control and a zero-turn mower, according to the budget comparison.

Roads and Equipment Also Draw From Reserves

Comal County’s Road and Bridge Fund would also draw on reserves under the proposed budget.

Commissioners have proposed about $3.67 million in reserve-supported Road and Bridge spending, including a $3 million maintenance and operations contingency, a $235,100 double steel wheel roller, a $263,540 loader and haul truck expenditures.

The Commissioners Court version is slightly higher than the County Judge’s recommended Road and Bridge reserve use of approximately $3.66 million.

For residents traveling county-maintained roads, those equipment purchases are part of the less visible machinery behind road maintenance and infrastructure work — a growing concern as residential development continues to spread across unincorporated parts of Comal County.

Sales Tax Revenue Is Expected to Play a Larger Role

The budget also anticipates $31.8 million in county sales and use tax revenue in the General Fund.

That is considerably higher than the $24.25 million budgeted for FY 2026, according to the county’s budget comparison.

Higher sales tax collections can provide an important source of revenue beyond property taxes, particularly in a county experiencing continued residential and commercial growth.

The proposed General Fund also anticipates approximately $82.3 million in current ad valorem tax receipts after the county’s assumed collection rate, along with revenue from fees, fines, interest, mixed drink taxes and other county sources.

Commissioners Court Proposal Grew From County Judge’s Recommended Budget

The version headed to the Sept. 17 hearing is not identical to the budget originally recommended by the County Judge.

The County Judge’s recommended budget projected about $213.1 million in expenditures across all funds, compared with approximately $213.8 million in the Commissioners Court proposal. Estimated revenues also increased slightly, from about $170.5 million in the recommended version to approximately $170.6 million in the court proposal.

The proposed General Fund spending increased from approximately $150.54 million to $150.97 million, while proposed Road and Bridge spending rose modestly from about $22.01 million to $22.02 million.

Debt service expenditures also increased from approximately $18.57 million in the County Judge’s recommendation to $18.75 million in the Commissioners Court proposal.

The changes are relatively small compared with the size of the overall budget, but they are part of the public record residents will be able to weigh before commissioners take final action.

What Happens Next for the Comal County Budget

The next major step comes Sept. 17.

Commissioners Court is scheduled first to conduct a public hearing on the proposed Comal County Fiscal Year 2027 budget. The court can then consider adopting the budget, ratifying the property tax revenue increase contained in it and approving the order that sets the county’s 2026 tax rate.

Citizen comments are also included on the meeting agenda. Public comments may address matters of public interest or specific agenda items and are limited to three minutes per person, according to the county notice.

For residents, the hearing is the point where months of department requests, revenue estimates and budget revisions become decisions that will shape county services for the coming fiscal year.

The larger story is one Comal County has been navigating for years: how to pay for roads, public safety, courts, facilities and other services as the community grows, while balancing those investments against the tax burden on existing property owners.

The Sept. 17 vote will determine how county leaders strike that balance for FY 2027.

Stay tuned to My Neighborhood News for updates on the final Comal County FY 2027 budget, adopted property tax rate and decisions from the Sept. 17 Commissioners Court meeting.

By Tiffany Krenek, My Neighborhood News 

Tiffany Krenek has been on the My Neighborhood News team since August 2021. She is passionate about curating and sharing content that enriches the lives of our readers in a personal, meaningful way. A loving mother and wife, Tiffany and her family live in the West Houston/Cypress region.

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