The application for sales tax or Ad Valorem tax abatements is the form Comal County Economic Development makes available to businesses that want a tax abatement or rebate, including a 381 agreement, from Comal County, Texas. It is one of the Comal County property tax resources for economic development, and it must be completed by the applicant company and filed at least 45 days before Commissioners Court acts. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original PDF at comalcounty.gov.
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What is Applications for sales tax or Ad Valorem tax abatements – Comal County, TX?
The application for sales tax or Ad Valorem tax abatements is the Comal County form a business completes to request a tax abatement or rebate (such as a 381 agreement) as an economic development incentive from the Comal County Commissioners Court.
The PDF is titled Application for Tax Abatement and Rebate/Economic Development Incentives in Comal County, Texas and is marked "Updated 10.26.2023". It belongs to Comal County's Economic Development Tax Abatement Program, which the county describes as aimed at organizations that are actively considering sites other than Comal County. The abatement may be of sales tax or Ad Valorem taxes.
The form has four parts: Part 1, Application Information; Part 2, Project Information; Part 3, Economic Information; and Part 4, Narrative. It also contains an undocumented worker certification and an authorization and certification signed by the company's authorized official. Applicants and projects must meet the requirements of Comal County Commissioners Court Resolution #2014-14, the Guidelines for tax abatements and rebates.
Once filed, the application becomes part of the Tax Abatement Agreement. Submitting it does not oblige the county to grant any abatement or rebate: each application is considered individually, for both qualification and the amount of the incentive. The yearly Tax Abatement Compliance form is a separate document, not this application.
Who needs to file Applications for sales tax or Ad Valorem tax abatements – Comal County, TX?
Businesses that want a tax abatement or rebate from Comal County complete this application. The Comal County Economic Development page says the program is available to many types of businesses and targets organizations that are weighing alternative sites, where the possible abatement plays an integral part in the decision.
- The interested company or applicant must complete the form itself and answer for its being complete, including attachments and supplemental materials.
- The applicant and the project must meet the Guidelines in Resolution #2014-14, which cover eligible facilities, eligible and ineligible improvements, job creation or retention and economic qualifications.
- The form asks for the name, title and addresses of the authorized officers who will execute the agreement for the applicant, and for the owner, operator, lessor or lessee where applicable.
- The signer must be the authorized representative of the company for filing the application.
Meeting the requirements decides initial eligibility only. The county states it is under no obligation to give an abatement or rebate to any applicant.
When to file Applications for sales tax or Ad Valorem tax abatements – Comal County, TX
File the application at least 45 days before Comal County Commissioners Court formally considers and acts on it, if it acts. The form also says the completed original must be submitted before the applicant makes any public expression of a decision, or any legal or financial commitment, about the proposal.
If the application is incomplete or more information is needed, Commissioners Court may reject it and require a new application with a new application fee, so assemble all attachments before you submit.
The form asks for job figures such as jobs to be created after 3 years from contract inception and qualified jobs hired within 12 months of project completion; these are entries on the form, not filing deadlines.
After an abatement is in force, the county's Economic Development page says each company must file a separate Tax Abatement Compliance form on or before January 15 of each year the abatement is enforced.
Documents you need
- Application fee, paid by the applicant and non-refundable, submitted with the completed original application; ask the county for the current amount.
- Supporting documentation of competitive siting and a narrative impact statement, submitted with the original application.
- Established companies with public information (or their wholly owned subsidiaries or operating divisions): a copy of the latest annual report to stockholders.
- Privately-owned and newly-formed companies: most recent audited financial statements, documentation of date and location of incorporation, bank references with officer name and phone, and account and attorney references.
- Newly-formed companies only: a business plan, substantiation of financing commitments from a lender and/or venture capitalist, and background or parent company information.
- A copy of the property's tax assessment from the Comal Appraisal District, to support the value on January 1 preceding the abatement or rebate.
- Plat survey with metes and bounds description of the project site.
- Statement fully explaining the project, with a line-item Investment Schedule/Budget of the improvements for which abatement is requested.
- For regional facilities: market studies, business plan or other materials showing the facility serves a primary market at least 100 miles outside Comal County.
- If you answer Yes to seeking a variance: a letter requesting and justifying it, with supplemental information.
- Most recent Texas Workforce Commission filing, or other supporting documentation, showing actual employment at the time of application.
- Copies of other governmental assistance or incentive agreements already entered into; if none, a brief specific narrative of those requested.
- If leasing: a copy of the lease. If owning or buying: the deed or executed contract-option to purchase, which must carry an out clause if the abatement is not granted.
- List and valuation of tangible personal property on the real property or in an existing facility, if not previously provided.
- Copies of letters of intent from any outside jurisdictions offering incentives, if the company visited them about abatements.
How to fill out Applications for sales tax or Ad Valorem tax abatements – Comal County, TX
Enter company details in Part 1
Fill in the application date, company name, address, company representative for the application, phone, email, state of incorporation, years in Comal County, annual sales and employee counts (worldwide, Texas and Comal County at present). Attach the company description and incorporation documents the footnote lists.
Describe the project site in Part 2
Enter the location address, legal description, county, precinct, school district, college district, tax account numbers, NAICS # and Key Map #. Attach the plat survey with metes and bounds description.
Mark the project description
Check New Construction or Expansion and attach the statement explaining the project, the existing site, proposed improvements and the line-item Investment Schedule/Budget.
Complete Section A, Economic Development
Enter the type of facility and describe the product or service and its purpose. For a regional facility, attach the market studies or business plan showing a primary market at least 100 miles outside Comal County.
Answer Section B, Variance
Check Yes or No on whether you seek a variance to the Guidelines. If Yes, attach a letter requesting and justifying it.
Enter the Part 3 construction estimate
Give the start and completion dates, contract amount, peak construction jobs and construction man-years. If the project is a modernization, add the current economic life of the structure and the added life in years.
Report permanent jobs and wages
Enter current employment, jobs retained, employees relocated to Comal County and jobs to be created after 3 years from contract inception. Then enter the qualified jobs at the county average wage and at 25% and 50% above it, and the worker training investment.
Fill in the appraised value table
Enter land, improvements and total for the January 1 value per Comal Appraisal District records, new qualified investment (building and machinery and equipment), value not subject to abatement, and value subject to ad valorem tax at the end of the period.
Review the undocumented worker certification
Read the certification under Chapter 2264, Subchapter A, Texas Government Code; the company certifies it does not and will not knowingly employ an undocumented worker.
Sign the authorization and certification
The authorized company official signs and enters name, title, telephone and email. Complete the date lines and the notary block (state, commission expiration) that the form provides.
Write the Part 4 narrative
Answer items I through IX: company introduction, reasons for seeking abatement, project description (including environmental impact and other incentives), jobs, local competition, new business, alternative sites, lease or deed, and priorities met.
Review, download and assemble the package
Check every part against the attachments listed under Required documents, then download or print the completed PDF from FillingPDF. Assemble the package, with the application fee, for delivery as described under How to submit.
How to submit Applications for sales tax or Ad Valorem tax abatements – Comal County, TX
The form names one channel: delivery of the completed original to the Comal County Judge.
- Delivery: Comal County Judge, 150 N. Seguin Ave., New Braunfels, Texas. The ZIP code is not legible in the PDF text, so confirm it with the county before mailing.
- What to include: the completed original application, supporting documentation of competitive siting, a narrative impact statement and the application fee, which the applicant pays and which is non-refundable. The form states the amount; confirm the current amount with the county before sending payment.
- Timing: at least 45 days before Commissioners Court formal consideration, and before any public expression of a decision or commitment by the applicant.
The county forwards copies to other taxing jurisdictions as Texas statute may require. For questions, use the Comal County Economic Development page at https://www.comalcounty.gov/936/Economic-Development. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Submitting an incomplete application or leaving out attachments; Commissioners Court may reject it and require a new application with a new application fee.
- Filing fewer than 45 days before Commissioners Court's formal consideration.
- Making a public statement of a decision, or a legal or financial commitment, before the completed original has been submitted.
- Omitting the Comal Appraisal District tax assessment for the property that supports the value on January 1 preceding the incentive.
- Answering Yes to the variance question without attaching a letter requesting and justifying the variance.
- Leaving out the plat survey with metes and bounds description or the line-item Investment Schedule/Budget required with Part 2.
- Attaching a lease or purchase contract without the out clause stating the applicant is not bound if the abatement is not granted.
- Including knowingly false information; the form says it becomes part of the Tax Abatement Agreement and a knowingly false representation is grounds for voiding the agreement.
- Treating the yearly Tax Abatement Compliance form as part of this application; it is a separate form due on or before January 15.
Frequently asked questions
What is the Comal County tax abatement and rebate application?
It is the Comal County Economic Development application a business completes to request a sales tax or Ad Valorem tax abatement or rebate, such as a 381 agreement, from the Commissioners Court. It becomes part of the Tax Abatement Agreement if one is made.
Who can apply for a Comal County tax abatement?
Businesses whose applicant and project meet the Guidelines in Commissioners Court Resolution #2014-14. The county says the program targets organizations actively considering sites other than Comal County. Meeting the requirements decides initial eligibility only; the county is not obligated to grant any abatement.
How far ahead of the Commissioners Court meeting must I apply?
At least 45 days before Commissioners Court formal consideration and action, if any. The completed original must also be submitted before the applicant publicly expresses any decision or makes any legal or financial commitment about the proposal.
Where do I send the Comal County tax abatement application?
Submit the completed original, with the application fee and required documentation, to the Comal County Judge, 150 N. Seguin Ave., New Braunfels, Texas. The ZIP code is not legible in the PDF, so confirm it with the county. The form names no other channel.
Is there a fee to apply, and is it refundable?
Yes. The application fee is paid by the applicant and is non-refundable. If Commissioners Court rejects an incomplete application and requires a new one, a new fee applies. Confirm the current amount with Comal County before paying.
What documents must I attach to the application?
Attachments depend on the company and project: financial statements or an annual report, the Comal Appraisal District tax assessment, a plat survey, a project statement with an investment budget, and a lease or deed. See the Required documents list for each condition.
Does filing this application guarantee an abatement?
No. The form states that nothing in the Guidelines obligates Comal County to provide any abatement or rebate. Each application is considered individually for qualification and for the amount of the incentive.
Is there a yearly filing after an abatement is granted?
Yes, but it is a different form. The county's Economic Development page says companies must submit a Tax Abatement Compliance form on or before January 15 of each year the abatement is enforced.
Can I fill out the Comal County tax abatement application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to Comal County, and does not submit the application; you deliver it to the Comal County Judge yourself.
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