Comal County adopts 2026 budget, sets 2025 tax rate at $0.305015 per $100 valuation

The Comal County Commissioners Court adopted the 2026 budget on Sept. 4 after a public hearing and a first amendment to the recommended budget. The court then set the county’s 2025 tax rate at $0.305015 per $100 valuation, a change county staff described as required to fund the adopted spending plan.

County Judge Krause summarized why the rate and budget were on the agenda, telling the court, "We are increasing taxes. And so we're required to notice the public of what we are doing." Staff materials showed the proposed general fund at just over $124 million and road-and-bridge funds at just over $21 million.

The court adopted a first amendment to the recommended budget that officials said reflected payroll clarifications, reclassifications requested by the sheriff and county engineer, and planned capital projects that include facility expansions, a revamp of the tax office and design work for a potential jail expansion. County staff also cited recruitment and retention pay adjustments for law enforcement and corrections staff as a driver of cost increases.

Multiple residents spoke at the public hearings. Mr. White, a resident who identified himself as having visited and driven county roads, told the court he had driven "the whole county" and urged additional road funding. Other residents urged the court to adopt the no-new-revenue rate or otherwise limit the tax increase; one commenter, Timothy Mabry, said the proposed rate would add about $209.33 to the average taxpayer’s bill.

Commissioners emphasized the trade-offs the court weighed. Commissioner Crownover said the county had reduced rates in recent years but had used surpluses to do so and that the court now needed a sustainable rate to maintain services and staff. Commissioner Webb said the budget prioritizes infrastructure, public safety and the justice system and that paying cash for some projects avoids paying financing costs in the future.

The court published a taxpayer impact statement on the agenda showing sample median homestead taxable values and the tax bills that would result under the 2024 and proposed 2025 rates and the no-new-revenue rate, as required by legislation effective Sept. 1.

Ending: The court voted to adopt the amended budget and to set and ratify the tax rate; staff were directed to publish required notices and proceed with implementation steps such as payroll and line-item transfers.