For Comal County residents, the most important number to come out of the Sept. 17 Commissioners Court meeting may look familiar.

The county's 2026 property tax rate will remain $0.305015 per $100 of taxable value, the same rate adopted for the previous year. But holding the rate steady does not mean the county will collect the same amount of property tax revenue. With changes in taxable property values and the tax base, the adopted rate is expected to generate more revenue for county operations than last year's rate did. Comal County's newly adopted Order No. 573 expressly notes that distinction.

That additional revenue sits at the center of a broader FY2027 spending plan shaped by some of the issues accompanying Comal County's continued growth: jail capacity, law enforcement staffing, school resource officers, infrastructure and the challenge of maintaining county services while residents face their own concerns about property taxes.

During the budget hearing, residents urged commissioners to consider greater tax relief and questioned portions of the county's spending plan. Commissioners ultimately adopted the FY2027 budget as modified and approved the tax rate without making additional changes following the public comments. The final tax order passed 4-0, with Commissioner Scott Haag absent.

Comal County property tax rate stays at $0.305015

Order No. 573 divides the $0.305015 Comal County tax rate into three components:

• $0.227976 for General Fund Maintenance and Operations
• $0.045024 for Debt Service
• $0.032015 for Road and Bridge Maintenance and Operations

The rate itself is unchanged from 2025. The county's order, however, states that the 2026 rate will raise more total tax revenue for county maintenance and operations than last year's tax rate.

That distinction matters for homeowners searching for information about the Comal County 2026 property tax rate. A tax rate can stay the same while an individual tax bill changes because the bill is also affected by a property's taxable value, applicable exemptions and, for qualifying homeowners, tax limitations or ceilings.

The rate is also above the county's calculated no-new-revenue rate, triggering statutory requirements associated with the increase in property tax revenue reflected in the budget. County officials emphasized during the budget process that state-mandated exemptions also factor into revenue calculations.

Commissioners separately ratified the property tax revenue increase reflected in the FY2027 budget before adopting Order No. 573, actions that were specifically listed for consideration following the public budget hearing on the Sept. 17 agenda.

Jail expansion becomes one of Comal County's biggest growth decisions

Beyond taxes, one of the meeting's most consequential decisions involved the Comal County Jail expansion.

Commissioners authorized the issuance of combination tax and revenue certificates of obligation and delegated authority to county officials to complete portions of the financing process. The county had previously published notice that it intended to consider certificates totaling no more than $180 million for acquiring, designing, constructing, renovating, repairing, expanding and improving the county jail, along with related land, equipment, technology and professional services.

The Sept. 17 agenda formally called for consideration of an order authorizing the Series 2026 certificates and providing for repayment through an ad valorem tax levy on taxable property in Comal County.

The financing does not by itself mean every dollar of the maximum authorization will necessarily be borrowed or spent. County staff will proceed with offering documents and final financing parameters within the limits approved by the court.

For residents, the larger question is what Comal County's correctional system will need to look like as the population grows.

Information discussed during the county's planning process indicated jail utilization is approaching operational standards that have prompted officials to evaluate additional capacity. Options presented through the feasibility work could increase capacity into roughly the 800- to 1,100-bed range, depending on the eventual design and scope.

The county is already paying for some of the consequences of limited local capacity. Officials reported cumulative costs of approximately $318,665 since May for housing inmates outside Comal County.

That makes the jail discussion about more than constructing another building. It involves the long-term cost of inmate housing, staffing, transportation, public safety operations and debt service, all of which ultimately become part of the county's financial picture.

Employee retention and law enforcement remain budget priorities

Staffing was another recurring part of the FY2027 budget conversation.

County officials have pointed to the need for competitive compensation to retain employees, particularly in law enforcement and other positions where nearby agencies may be competing for the same workforce.

The budget also incorporates a request connected to nine school resource officers for Comal ISD, tying another portion of county public safety spending directly to schools and families.

Rather than funding every capital need through recurring operating revenue, the county's approach also calls for using reserves and special revenue sources for certain one-time capital projects. That distinction is intended to keep temporary expenses from automatically becoming permanent annual budget obligations.

For residents following the Comal County FY2027 budget, those choices are worth watching because personnel costs, law enforcement staffing and capital projects can have very different long-term effects on future budgets.

Development approvals continue alongside county growth

The Sept. 17 meeting also provided a smaller snapshot of the development activity county government handles as growth continues beyond New Braunfels and into unincorporated Comal County.

Commissioners considered and approved an amended plat for Vintage Oaks at the Vineyard, Unit 14, combining Lots 1527 and 1528 into Lot 1527R, as well as an amended plat in Scenic Terrace, Section 1, combining three lots into a new Lot 27R.

The court also approved an agreement involving road construction and stormwater drainage improvements for Park Village Subdivision, Unit 7. Those items were among the development-related matters included on the official Sept. 17 agenda.

Commissioners additionally approved an amendment to the county's professional services agreement with Parkhill for additional schematic design work, including site master planning and evaluation of building-location options. Staff indicated the amendment did not require an additional budget request.

Evaluation committees were also approved for pools of firms responding to county requests for qualifications for professional geotechnical and surveying services.

County approves smaller spending and public safety items

Other approved items included the use of Justice Security Funds to purchase ballistic shields for the Precinct 1 Constable's Office.

Commissioners also approved line-item transfers for District Court administrative judicial region dues and within the Road Department for a replacement monitor, office furniture and waste disposal expenses through the remainder of 2026.

While those expenditures are much smaller than the jail project or annual county budget, they illustrate the range of expenses Commissioners Court oversees each week, from major debt decisions to equipment and department-level budget transfers.

Residents raise tax and transparency concerns

Public participation added another dimension to the budget discussion.

Residents speaking during the process urged commissioners to adopt the no-new-revenue tax rate rather than the rate ultimately approved. Commenters also asked for closer scrutiny of spending and raised concerns about how quickly meeting recordings are made available to the public.

The court received those comments but did not change the budget or tax rate afterward.

For taxpayers, the difference between a tax rate and the amount of taxes collected is especially important. The Comal County property tax rate did not increase from last year, but the county expects to collect more property tax revenue overall. Those two facts can coexist because taxable values, new construction, exemptions and changes in the tax base all affect the final calculation.

Preparedness Month and Constitution Week recognized

Commissioners also issued two ceremonial proclamations.

September 2026 was recognized as National Preparedness Month in Comal County, with the county highlighting local hazards and encouraging residents to prepare for emergencies and register for available public alert systems.

A second proclamation recognized Constitution Week from Sept. 17 through Sept. 23, connecting the observance with civic education and awareness of the U.S. Constitution. Both proclamations appeared on the court's Sept. 17 action agenda.

What happens next for the Comal County budget and jail project

With the votes completed, county staff will move from budget approval into implementation.

The adopted FY2027 budget and supporting financial documents are expected to be published through the county's financial transparency system. The county already maintains a transparency page where residents can access proposed budget documents, debt information and other financial records. 

Order No. 573 establishing the 2026 tax rate has also been posted by Comal County. 

For the jail expansion, the next phase includes preparing financing documents and establishing the final terms of any certificate sale within the authorization approved by Commissioners Court. Design and site-planning work will continue as the county determines how large the expansion should ultimately become and how quickly additional capacity will be needed.

Those decisions will be important to follow. Comal County's growth is translating into more homes, more students, more development and greater demand on county services. The FY2027 budget shows how county leaders are beginning to pay for that growth, while public comments at the hearing show that many taxpayers are closely watching what that growth costs them.

My Neighborhood News will continue following the Comal County FY2027 budget, 2026 property tax rate and proposed Comal County Jail expansion as financing, design and implementation move forward.

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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