One of the primary responsibilities of the Office of Kristen H. Hoyt, Comal County Tax Assessor-Collector, is to collect, record and disburse property taxes.
The Property Tax Department of the Comal County Tax Assessor-Collector's Office is responsible for collecting, recording, and disbursing property taxes for eighteen (22) Jurisdictions. The Tax Office maintains over 122,000 tax accounts; collecting and disbursing over $164 million in property taxes annually.
When the certified tax roll is received from the Comal County Appraisal District, the property values are loaded on the Tax Office's computer system. The certified tax roll and the tax rates adopted by each taxing jurisdiction are used to levy the current property taxes in October of each year. Tax statements are then generated and mailed to property owners and mortgage companies.
Taxes are due upon receipt of the statement. Please pay by January 31st to avoid incurring penalty and interest. The Tax Assessor-Collector and the tax jurisdictions do not have the legal authority to forgive or waive any penalty or interest charge on an unpaid tax.
Failure to receive a tax bill does not affect the validity of the tax, penalty or interest, due date, existence of a tax lien, or any procedure instituted to collect a tax (Section 31.01(g), Texas Property Tax Code).
Current taxes that remain unpaid as of February 1 of the year following the year in which imposed are delinquent and are assessed penalty and interest. Taxes that remain delinquent on July 1 of the year in which they become delinquent may incur an additional penalty of up to 20% to defray costs of collection.
If you mail a check for payment of your taxes, please be sure to have your envelope postmarked by the post office on or before January 31st. If your envelope is postmarked February 1 you will be charged penalty and interest for the February payment per the ( Section 31.02) (a) Texas Property Tax Code.
State law automatically places a tax lien on property on January 1st of each year to insure that taxes are paid. The person who owned the property on January 1st of the tax year is personally liable for the tax, even if he/she sold the property during the year.
Quarter Payment Installment Plan
Sec. 31.031 of the Property Tax Code allows individuals who are disabled/disabled veteran/ surviving spouse of a disabled veteran or at least 65 years of age and qualify for a homestead exemption, to choose an installment payment option on the property in which the homestead is claimed. Late payments will be charged penalty and interest per the Texas Property Tax Code.
Quarter Payment Installment Schedule:
- 1st installment due - January 31
- 2nd installment due - March 31
- 3rd installment due - May 31
- 4th and final installment due - July 31
The Comal County Tax Assessor-Collector is now accepting pre-payment of the 2022 Property Taxes. If you are interested in setting up an Escrow Agreement to pre-pay your taxes or to pay monthly, please click on the link or contact our office at (830) 221-1353.
For more information about property taxes, tax bills and more, visit our Frequently Asked Questions.