What Kinds of Taxes Does Comfort ISD Levy?

Like most all Texas public school districts, Comfort ISD’s tax revenue comes solely through ad valorem tax levies based on a “property tax rate [that] consists of a maintenance and operations (M&O) tax rate and … an interest and sinking (I&S) tax rate. The M&O tax rate provides funds for maintenance and operations. The I&S tax rate provides funds for payments on the debt that finances a district’s facilities.”1

  • The Kendall Appraisal District (KCAD) is responsible for assessing property values and for “collecting local property taxes levied by Boerne ISD, Comfort ISD, the City of Boerne, Kendall County, Kendall County WCID #1, Kendall County MUD #1, Miralomas MUD and Cow Creek Ground Water Conservation District2.
  • Homeowners’ Tax Example:

The total tax rate is multiplied by every $100 of assessed taxable value for qualified properties within a district’s boundaries. For example, if a homeowner’s residence was valued by their tax appraisal district at $200,000 in a school district with a M&O rate of 0.75 and a I&S rate if 0.50 (total rate = 1.25), the annual property tax levied against their property would be $2,500. \[1.25 * \frac{200,000}{100} = $2,500\]


How Much Does Comfort ISD Levy in Property Taxes?

For 2023 (2023-2024 school year), Comfort ISD adopted a combined M&O and I&S tax rate of $0.9626 per $100 and had a taxable market value of $4,293,383,340, which resulted in a total tax levy of $13,584,716, or $12,463 per enrolled student.


How Has Comfort ISD’s Tax Rate Changed Over Time?

Comfort ISD’s combined tax rate decreased from 1.5 per $100 in 2005 to 0.9626 per $100 in 2023.


How Does Comfort ISD’s Tax Rate Compare to Neighboring Districts?

Since 2005, Comfort ISD’s tax rate has ranked, on average (median), 2 out of 7 for itself and its neighboring 6 districts, with 1 being the highest tax rate and 7 the lowest. Comfort ISD ranked 2 out of 7 for 2023.


How Has Comfort ISD’s Revenue Per-Student Changed Over Time?

In inflation adjusted dollars (2023 base year), Comfort ISD’s revenue (General Funds) increased from $11,238.07 per student in 2007 to $11,490.03 per student in 2023.


  1. “School District Property Values and Tax Rates.” Texas Education Agency, Texas Education Agency, 9 Aug. 2024, tea.texas.gov/finance-and-grants/state-funding/additional-finance-resources/school-district-property-values-and-tax-rates.↩︎

  2. “Important Information about Your Tax Bill.” Kendall AD, kendallad.org/important-information-about-your-tax-bill/. Accessed 31 Aug. 2024. ↩︎