If you own and live in your home in Comal County, filing a residence homestead exemption with the Comal Appraisal District removes $140,000 of your home’s appraised value from school district taxation, plus another 20 percent from county taxes, with larger reductions available if you are 65 or older, disabled, or a 100 percent disabled veteran. The application is free, you file it once, and the deadline is April 30 of the tax year.
Who Qualifies
Texas Tax Code Section 11.13 limits the residence homestead exemption to property owned by one or more individuals. Corporations, partnerships, and similar business entities cannot claim one.1State of Texas. Texas Tax Code 11.13 – Residence Homestead You have to use the property as your principal residence, and the homestead includes the house plus up to 20 acres used for residential purposes.
You need to own and occupy the home on January 1 of the tax year you are claiming. If you bought after January 1, you can still apply and may receive a prorated exemption for that first year. A temporary absence for military deployment or medical care does not disqualify you, as long as you intend to return and have not established a primary residence somewhere else.
Inherited property is trickier. If you inherited a home without a will and share ownership with other family members, you can still claim the exemption on your ownership share so long as you live in the home. Clarifying the title through an affidavit of heirship or a court proceeding strengthens the application and protects the property.
What the Exemption Is Worth
Comal County homeowners can stack several exemptions, and most qualifying owners receive more than one.
School District Exemption: $140,000
Every qualifying homeowner gets a $140,000 exemption from school district taxes on appraised value.1State of Texas. Texas Tax Code 11.13 – Residence Homestead On a $350,000 home, the school district taxes only $210,000. This is the largest single reduction available and applies regardless of age, income, or disability.
Comal County’s 20 Percent Local Option
Comal County currently offers a 20 percent local option homestead exemption on top of the school district exemption.2Comal Appraisal District. Exemptions On the same $350,000 home, that trims another $70,000 off the taxable value for county tax purposes. Cities and special districts in the area may adopt their own optional exemptions of up to 20 percent, with a $5,000 minimum floor.1State of Texas. Texas Tax Code 11.13 – Residence Homestead
Over-65 Exemption
Homeowners aged 65 or older receive an additional $60,000 school district exemption on top of the general $140,000.1State of Texas. Texas Tax Code 11.13 – Residence Homestead Counties and cities may offer their own over-65 exemptions of at least $3,000, with many setting it higher.2Comal Appraisal District. Exemptions The over-65 exemption also triggers a school tax ceiling, covered below.
Disability Exemption
Homeowners who meet the Social Security Administration’s definition of disability qualify for the same $60,000 additional school district exemption and tax ceiling as over-65 owners.1State of Texas. Texas Tax Code 11.13 – Residence Homestead You cannot claim both the over-65 and disability exemptions at once. If you have the disability exemption and later turn 65, you can switch to whichever yields the lower bill.
100 Percent Disabled Veterans
Veterans with a 100 percent disability compensation rating from the U.S. Department of Veterans Affairs are exempt from all property taxes on their residence homestead, not just the school portion.3State of Texas. Texas Tax Code 11.131 – Residence Homestead of 100 Percent or Totally Disabled Veteran A qualifying veteran’s surviving spouse keeps the full exemption as long as the spouse has not remarried and continues to live in the home, and can transfer it to a different Texas home.4Texas Comptroller of Public Accounts. 100 Percent Disabled Veteran and Surviving Spouse Frequently Asked Questions
The 10 Percent Appraisal Cap
Having a homestead on file also caps how fast your appraised value can rise. Under Texas Tax Code Section 23.23, the appraised value of a homestead cannot increase by more than 10 percent per year, plus the value of any new improvements.5State of Texas. Texas Tax Code 23.23 – Limitation on Appraised Value of Residence Homestead That cap holds no matter how far the market value jumps.
In a growing area like Comal County, the gap between market value and capped appraised value can widen over several years, producing significant ongoing savings. The cap takes effect the second year after you receive your homestead exemption, so filing as soon as you move in locks in the baseline sooner.
Tax Ceiling for Over-65 and Disabled Homeowners
If you qualify for the over-65 or disability exemption, your school district taxes are frozen at the amount owed in the first year the exemption took effect.6State of Texas. Texas Tax Code 11.26 – Limitation of School Tax The school district cannot charge more than that frozen amount for as long as you own and live in the home. Counties and cities that adopt their own over-65 or disability exemptions may impose a similar ceiling, but are not required to.
Sell your home and buy another in Texas, and the ceiling transfers proportionally to your new homestead. The appraisal district calculates a ratio based on your old ceiling relative to what you would have owed without it, then applies that ratio to the new home.6State of Texas. Texas Tax Code 11.26 – Limitation of School Tax To make the transfer work, request a tax ceiling certificate from the appraisal district where your old home sat before filing for your new exemption. Miss that step and the ceiling resets.
How to File in Comal County
The application is Texas Comptroller Form 50-114, available on the Comptroller’s website or from the Comal Appraisal District.7Texas Comptroller of Public Accounts. Residence Homestead Exemption Application There is no filing fee. You will need:
- Your property identification number, found on a prior tax bill or through the Comal Appraisal District property search at esearch.comalad.org.
- A Texas driver’s license or state-issued ID showing the homestead address.
- Your ownership percentage, usually 100 percent for sole owners and married couples.
- Supporting documentation for any special exemption: proof of age for over-65, Social Security documentation for disability, or a VA rating letter for a disabled veteran.
If your ID address does not match your homestead address, the application is not automatically rejected. Active-duty military and spouses can request a waiver from the chief appraiser, and so can holders of certain specialized driver’s licenses.7Texas Comptroller of Public Accounts. Residence Homestead Exemption Application For everyone else, update your address with the Texas Department of Public Safety before filing.
You can submit the application three ways:
- Online, through the Comal Appraisal District’s e-file portal.
- By mail to the Comal Appraisal District at 900 S. Seguin Ave., New Braunfels, TX 78130.8Comal Appraisal District. Comal Appraisal District
- In person at the same office, Monday through Friday during business hours.
The deadline is April 30 of the tax year.9State of Texas. Texas Tax Code 11.43 – Application for Exemption Miss it and Texas law still allows a late application filed up to two years after the tax delinquency date, which can recover exemptions for prior years you were eligible but never claimed.10State of Texas. Texas Tax Code 11.431 – Late Application for Homestead Exemption Once your exemption is approved, you do not need to reapply each year unless your eligibility changes.
After You File
The Comal Appraisal District reviews your application against Section 11.13 and posts the status on its online property search tool once the review is done. If the district denies the application, it must send a written explanation. You can then protest the denial before the Appraisal Review Board.11State of Texas. Texas Tax Code 41.41 – Right of Protest Common denial reasons include an ID address mismatch, missing documentation, or the property not being your primary residence. Fixing the underlying issue and refiling is usually faster than a formal protest.
Claiming a homestead exemption on a property that is not your primary residence is a serious matter. The appraisal district can collect back taxes for up to five years of improperly received exemptions, with penalties and interest. Form 50-114 carries a warning that a false statement can be prosecuted under Penal Code Section 37.10, which covers tampering with a government record.9State of Texas. Texas Tax Code 11.43 – Application for Exemption The most common trap is keeping an exemption on an old home after buying a new one, so notify the appraisal district whenever you move.