City of New Braunfels, Texas - File #: 26-1034

• File #: 26-1034
• Type: Ordinance
• Status: Individual Item Ready
• File created: 8/21/2026
• In control: City Council - Special
• On agenda: 9/10/2026
• Title: Public hearing on the proposed tax rate for the City of New Braunfels for tax year 2026 and announce the meeting date and time of adoption.

PRESENTER: Presenter

Jared Werner, Assistant City Manager

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SUBJECT: Title

Public hearing on the proposed tax rate for the City of New Braunfels for tax year 2026 and announce the meeting date and time of adoption.

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DEPARTMENT: Finance

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COUNCIL DISTRICTS IMPACTED: N/A

BACKGROUND INFORMATION:

City Council held work sessions on the FY 2027 Budget and 2026 tax rate on August 11, 17, 18, 19^th and September 8^th.

In order for property owners in the State of Texas to be informed of any increases in their property values, truth-in-taxation requirements were embodied in the Texas Constitution and the Tax Code.  Taxing units are required to calculate the No New Revenue tax rate and the Voter Approval tax rate after receiving the certified appraisal roll from the chief appraiser.

The No New Revenue tax rate is the total tax rate needed to raise the same amount of property tax revenue from the same properties in both the 2025 tax year and the 2026 tax year. The Voter Approval tax rate (VAR) is the highest tax rate the City may adopt before a mandatory election is triggered. On August 19^th, the City Council set the maximum tax rate at the No-New-Revenue Rate.

The proposed tax rate of $0.415613 per $100 of taxable value represents an increase of $0.006677 from the prior year’s tax rate. The proposed tax rate of $0.415613 per $100 of taxable value is below the Voter-Approval Tax Rate. The proposed tax rate consists of two components: $0.193921 for Interest and Sinking (I&S), which funds debt service, and $0.221692 for Operations and Maintenance (O&M), which funds the General Fund. The following is a summary of the tax rate calculations completed by the Comal County Tax Office.

PROPOSED TAX RATE	$0.415613 PER $100
PRECEDING YEAR'S TAX RATE	$0.408936 PER $100
NO NEW REVENUE TAX RATE	$0.415613 PER $100
VOTER APPROVAL TAX RATE	$0.425030 PER $100

The tax rate is scheduled for second and final reading on September 14^th, 2026, at 6 pm, in City Council Chambers at 550 Landa St.

ISSUE:

N/A

STRATEGIC PLAN REFERENCE:

N/A  Economic Mobility N/A  Enhanced Connectivity N/A  Community Identity

YES  Organizational Excellence N/A  Community Well-Being

FISCAL IMPACT:

The proposed ad valorem tax revenues generated by the proposed tax rate provide funding for the FY 2027 Budget in the General Fund and Debt Service Fund.

Recommendation

RECOMMENDATION:

No action is required.