The Comal Appraisal District has prepared this information to provide our citizens and taxpayers with a better understanding of the District’s responsibilities and activities.
The Comal Appraisal District (Comal AD) is a political subdivision of the State of Texas created effective January 1, 1980. The provisions of the Texas Property Tax Code govern the legal, statutory, and administrative requirements of the appraisal district. Members of the Board of Directors are appointed by the taxing units within the boundaries of Comal AD, constitutes the District’s governing body. The chief appraiser, appointed by the Board of Directors, is the chief administrator and chief executive officer of the appraisal district.
The appraisal district is responsible for local property tax appraisal and exemption administration for 28 jurisdictions or taxing units in the district. Each taxing unit, such as the county, a city, a school district, a municipal utility district, etc., sets its own tax rate to generate revenue to pay for such things as police and fire protection, public schools, road and street maintenance, courts, water and sewer systems, and other public services. Appraisals established by the appraisal district allocate the year’s tax burden on the basis of each taxable property’s January 1st market value. The appraisal district also determines eligibility for various types of property tax exemptions such as those for homeowners, the elderly, disabled veterans, and charitable and religious organizations.
The Texas Property Tax Code, under Sec. 25.18, requires each appraisal office to implement a plan to update appraised values for real and personal property at least once every three years. The District’s current policy is to conduct a general reappraisal of real property every 3 years. However, appraised values are reviewed annually and are subject to change for purposes of equalization. Personal property, industrial property, complex commercial property, and utility property values are reviewed or reappraised every year.
The appraised value of real estate is calculated using specific information about each property. Using computer-assisted appraisal programs, and recognized appraisal methods and techniques, we compare this information with the data for similar properties, and with recent market data. The District follows the standards of the International Association of Assessing Officers (IAAO) regarding its appraisal practices and procedures, and subscribes to the standards promulgated by the Appraisal Foundation known as the Uniform Standards of Professional Appraisal Practice (USPAP) to the extent they are applicable. In cases where the appraisal district contracts for professional valuation services, the contract that is entered into by each appraisal firm requires adherence to similar professional standards.