How Comal ISD and New Braunfels ISD school tax rates work

Homeowners in Comal ISD or New Braunfels ISD can use the county’s 2026 adopted-rate table to distinguish the school operating rate from the debt rate, both charged per $100 of taxable value.

By Comal.News Schools Desk · Source-linked local reporting

Published October 14, 2026 at 10:53 AM CDT3 min read

Guide based on published 2026 rates; NBISD split needs a fix

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A cream and blue illustration shows a small house, a school building, branching paths, books, pencils, and stacked bricks. — Illustration: A home and school connected by branching paths, with books and building materials representing school operations and facilities debt.Original editorial illustration; not a photograph and does not depict the reported event or an exact property.Comal.News Visual Desk · Original illustration · Source ↗ · Comal.News original illustration ↗

A school district property tax rate combines maintenance and operations taxes for running schools with interest and sinking taxes for debt on facilities.

The Texas Education Agency calls the first part M&O and the second I&S. Both are portions of one school district rate, expressed per $100 of taxable property value.

For 2026, Comal County’s adopted-rate table lists a total of $1.074800 for Comal ISD and $1.037700 for New Braunfels ISD. Each total has an operating portion and a debt portion. These are school district rates, not a property’s entire tax rate: the county table also lists other kinds of taxing units.

Read the two parts

M&O pays for maintenance and operations. Comal ISD describes those costs as salaries, supplies, utilities, insurance, equipment and other day-to-day needs. I&S pays debt on school facilities; the district describes it as the portion that pays off school bonds. The split tells a taxpayer what the two parts are intended to fund. It does not, by itself, show what any particular household will owe.

Adopted 2026 school district rates in Comal County’s table, in dollars per $100 of taxable value
District	M&O: operations	I&S: debt	Total
Comal ISD	$0.724800	$0.350000	$1.074800
New Braunfels ISD	$0.696900	$0.340800	$1.037700

Figures reproduce the county’s adopted-rate columns. A separate NBISD announcement gives a conflicting I&S figure, discussed below.

Read across the row for your district. In the county table, Comal ISD’s $0.724800 M&O rate and $0.350000 I&S rate add to its $1.074800 total. New Braunfels ISD’s listed $0.696900 M&O rate and $0.340800 I&S rate add to its $1.037700 total. The table is useful for understanding the split; it is not a household bill calculation.

Check which rate belongs on your bill

Homeowners should use the school district and taxable value shown for their own property; the two rates in this guide do not apply to every Comal County address. The county’s rate list includes other taxing units, and Texas tax notices use property values to estimate taxes. Check the district and value on your property record before using either school district row.

Taxable value matters as much as the rate. An exemption can reduce the value subject to tax, and a property may have taxes from more than one taxing unit. That is why multiplying a school rate by a home’s advertised price would not establish its actual school tax bill. Use the taxable value and applicable district shown in the official property and tax records.

One NBISD number needs clarification

New Braunfels ISD’s August 2026 announcement states the same $1.0377 total and $0.6969 M&O rate as the county table, but gives $0.3976 for I&S. That I&S figure differs from the county’s $0.340800, and the two figures in the district announcement do not add to its stated total. The county table is the source for the adopted-rate breakdown above. A corrected district posting or an updated county table would clarify which I&S figure taxpayers should rely on.

For the next check, open the county’s 2026 rate PDF and find your school district’s row under “Adopted Rate,” “Adopted M&O Rate” and “Adopted I&S Rate.” The county’s Tax Rates page links to that PDF and to other taxing-unit rates. If the NBISD figures change, compare the updated posting with those three adopted-rate columns.

From the source record

2026 adopted ratesSchool district rates have an operating part and a debt part

Comal ISD: $1.074800 total per $100 taxable value. New Braunfels ISD: $1.037700 total per $100 taxable value.

Comal County Tax Office ↗

The county’s 2026 table lists adopted total, maintenance and operations, and interest and sinking rates for each district.