What are property taxes like in Boerne, Texas?
For a home inside Boerne city limits in Boerne ISD, the 2025 adopted rates per $100 of taxable value were Boerne ISD 1.0109, City of Boerne 0.4716 and Kendall County 0.377, plus any special district on the parcel. Boerne files with Kendall Appraisal District, not Bexar CAD.
The 2025 rate stack, per $100 of taxable value
| Entity | 2025 adopted | Detail |
|---|---|---|
| Boerne ISD | 1.0109 | M&O 0.6969 + debt 0.3140 |
| City of Boerne | 0.4716 | applies inside city limits only |
| Kendall County | 0.377 | M&O 0.317976 + debt 0.059024 |
Sources: Boerne ISD rates, City of Boerne rates, Kendall County rates.
Recent history for the same three:
- Boerne ISD: 1.0109 (2025), 0.9909 (2024), 0.9932 (2023), 1.1786 (2022), 1.2046 (2021)
- City of Boerne: 0.4716 (2025), 0.4716 (2024), 0.4766 (2023), 0.4510 (2022)
- Kendall County: 0.377 (2025), 0.3827 (2024), 0.38270 (2023), 0.38770 (2022), 0.412700 (2021)
Kendall County's 2025 rate of 0.377 was adopted at the August 26, 2025 Commissioners Court meeting, against a posted no-new-revenue rate of 0.373981, and was a decrease from 2024 (Community Impact).
Note the pattern: rates have generally drifted down while bills have not necessarily followed, because the rate is only half the equation. The other half is appraised value, and Texas reappraises at market annually.
It is a different appraisal district than San Antonio
Boerne is in Kendall County. Your appraisal district is Kendall Appraisal District — kendallad.org. It is not Bexar CAD, and San Antonio's rates and entities have nothing to do with your bill.
Kendall AD is where a Boerne homeowner files a homestead exemption, files a protest, and confirms which taxing units apply to a specific parcel.
Not every Boerne-area bill has the same entities on it
The three rates above are the common stack for a home inside the city limits in Boerne ISD. Kendall AD lists these as entities that can appear on a Kendall County tax bill:
- Boerne ISD
- Comfort ISD — 2025 adopted 0.9328, from 0.9603 in 2024 and 0.9626 in 2023, serving the western part of the county (Kendall County)
- City of Boerne
- Kendall County
- Kendall County MUD
- Miralomas MUD
- Cow Creek Groundwater Conservation District
- Kendall County WCID #1
Source: Kendall Appraisal District.
Three practical consequences:
- A property outside the city limits does not pay the City of Boerne rate. That is real money, and it is offset by having no city water, sewer or trash service.
- A MUD or the WCID can add a line you did not budget for. MUD rates are parcel-specific and can be substantial in newer subdivisions.
- Comfort ISD is not Boerne ISD. Kendall County contains both.
Pull the entity list for the exact parcel from Kendall AD. Do not reconstruct it from a listing sheet, and do not assume the seller's current bill is what yours will be.
Exemptions that change the bill
Texas exemptions reduce taxable value before the rate is applied (Texas Comptroller):
- School district residence homestead: $140,000, raised from $100,000 by Proposition 13, approved by Texas voters in November 2025 and implemented by SB 4 of the 89th Legislature, effective for tax year 2026.
- Local option homestead exemption: taxing units may offer up to 20 percent of appraised value, minimum $5,000.
- County farm-to-market or flood-control: counties that collect that tax must grant a $3,000 residence homestead exemption.
- Age 65 or older, or disabled: school districts must grant an additional $60,000; other units may adopt a local option of at least $3,000.
- Deadline: before May 1, and you must have owned and occupied the home as your principal residence on January 1 of the tax year.
Kendall AD also notes that several local jurisdictions offer over-65 and disability tax "freezes" — named: City of Boerne, Boerne ISD, Comfort ISD and Kendall County (Kendall AD). Kendall AD applies these; confirm which apply to your account with them.
Disabled veterans. The partial exemption under Tax Code §11.22 is a fixed dollar amount off appraised value by VA rating — $5,000 for a rating of at least 10 percent but less than 30 percent, $7,500 for at least 30 but less than 50, $10,000 for at least 50 but less than 70, and $12,000 at 70 percent or more (Texas Tax Code §11.22(a)). It applies to one property the veteran designates, and to that same property across all taxing units. A veteran with a 100 percent disability rating or a determination of individual unemployability may qualify under §11.131 for an exemption of the total appraised value of the residence homestead, applied for on Form 50-114 (Texas Comptroller).
The caps
- Homestead cap: 10 percent per year on net appraised value, and only for property that already carries a homestead exemption.
- Circuit breaker (Tax Code §23.231): 20 percent cap for non-homestead real property at or below an annually indexed threshold. It was created by SB 2 (2023) as a pilot for tax years 2024, 2025 and 2026 and expires December 31, 2026 unless the Legislature renews it (Travis CAD).
A buyer's first full year is the year this bites. The seller's bill may reflect a homestead exemption and a capped value the new owner does not inherit. Have your lender underwrite the escrow payment on a full, unexempted market valuation.
Protesting
Deadline: May 15, or 30 days after the appraisal district mails the notice of appraised value, whichever is later — counted from the mailing date, not the day it landed in your mailbox. Notices must go out by May 1, or April 1 for a residence homestead, or as soon as practical after. The notice of protest form is Comptroller Form 50-132, though a protest is sufficient if it identifies the property and owner and states dissatisfaction in writing. The appraisal review board must give at least 15 days notice of the hearing, and you may appear in person, by phone or videoconference, or by written affidavit (Texas Comptroller).
One more Boerne rate, for completeness
Sales tax in Boerne is 8.25 percent — 6.25 state, 1.50 City of Boerne, 0.50 Kendall County. Hotel occupancy tax is 13 percent — 6 state plus 7 city (City of Boerne).
For the county's own published rate documents, see Kendall County Tax Rate Information.
Related questions
- Why are homes in Boerne, Texas so expensive?
- How do I file for a homestead exemption in Kendall County?
- How do I protest my property taxes in Texas?
- What is the 10 percent homestead cap in Texas?
- Should I buy inside Boerne city limits or in unincorporated Kendall County?
Questions about a specific property?
Call or text 830-446-3847 · Email heath.shepard@kw.com
Rates are adopted annually and change. This page reflects publicly posted figures as of September 2026 and is not tax or legal advice. Kendall Appraisal District decides exemptions and valuations for Boerne-area property; a CPA or tax advisor is the right person for your own tax planning.