Homeowners whose property is served by Comal Appraisal District apply for a residence homestead exemption with the district using Texas Comptroller Form 50-114.
The form says to file with the appraisal district where the property is located, rather than with the state Comptroller. The Comal County Tax Office likewise directs exemption questions for Comal County properties to the appraisal district.
A qualifying Comal homeowner receives a $140,000 school-district homestead exemption, while Comal County’s stated local-option exemption is 20% of the home’s value for county taxes. Those reductions apply to taxable value for the named taxing units; they are not checks paid to the homeowner. The amount of tax saved depends on the taxes assessed against the property.
Who qualifies
For the general residence homestead exemption, you must have an ownership interest in the home and use it as your principal residence. The application asks you to affirm that you do not claim a residence homestead exemption on another home, in Texas or elsewhere. Comal Appraisal District says applicants must own and occupy the home when they request the exemption and cannot apply before they qualify. A person who buys after January 1 may qualify for the applicable part of that tax year if the previous owner did not receive the same exemption for that year.