The Penalties and Interest Waiver Request is the form the Comal County Tax Office, headed by the Tax Assessor-Collector, uses to collect a taxpayer's request to waive penalty and interest (P&I) on a delinquent property tax. It is one of the Comal County property tax forms and applies only to the situations listed in Texas Tax Code Section 33.011. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at the official link, and you send the request, a letter and your documentation to the Tax Office.
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What is Penalties and Interest Waiver Request – Comal County, TX?
The Penalties and Interest Waiver Request is the Comal County Tax Office form on which a property taxpayer asks to have penalty and interest (P&I) waived on a delinquent tax, by identifying which situation allowed under Texas Tax Code Section 33.011 applies. The printed title is "2025 Penalty & Interest Waiver Request Form".
The form is published together with the Tax Office's Penalty & Interest FAQ. That FAQ explains that the Comal County Tax Office follows the Texas Property Tax Code and that only the governing body of the taxing entity, the Commissioners' Court, can waive P&I. The Tax Assessor-Collector has no authority to waive it, so the form is the way a request reaches the Commissioners' Court.
The form lists eight scenarios, each tied to a subsection of Section 33.011:
- Tax Office or Appraisal District error
- Tax statement returned undeliverable
- Electronic payment error
- Payment mailed to an incorrect address
- Mail or private carrier error
- Religious organization
- Property omitted, erroneously exempted, value added, or added under a different account number
- Mortgage that does not require escrow, where the mortgage company failed to forward the tax bill
The descriptions printed on the form are simplified explanations. Every request must also include a letter of request and documentation of the error.
Who needs to file Penalties and Interest Waiver Request – Comal County, TX?
Taxpayers who owe a delinquent Comal County property tax, and whose situation matches one of the scenarios printed on the form, use this request to ask for a waiver of penalty and interest. Your circumstance must first meet the criteria in Section 33.011 (a–j) before the request can go to the Commissioners' Court.
Situations the Tax Office FAQ says do not qualify:
- Illness, death or financial hardship. The FAQ says the Code has no provision for them.
- Not receiving a tax bill. Failure to receive a bill does not affect the tax, penalty, interest, due date or tax lien, and the taxpayer must contact the Tax Office if no statement arrives.
- Having sold the property or moved. The person who owned the property on January 1 of the tax year is personally liable for that year's tax, even if the property was sold during the year.
Verbal correspondence with a Tax Office employee is not accepted as proof of error. The form has a single taxpayer signature line and does not describe representatives or other signers.
When to file Penalties and Interest Waiver Request – Comal County, TX
Submit the request within 181 days of the delinquency, which in most cases means before August 1. The form states that all requests must be received before the 181st day after the delinquency dates and must include sufficient evidence.
Property taxes are due on receipt of the bill and are delinquent if not paid before February 1 of the year following the year in which they were imposed. The FAQ also requires that your account be paid in full, including P&I, within 21 days after the date you knew or should have known of the delinquency. If a waiver is granted, the P&I paid is refunded by mail. Documentation not provided at the time of the request will not be reviewed or considered. No processing time is printed on the form.
Documents you need
- A letter of explanation on a separate page describing your situation; the form says all requests must include a letter of request.
- Documentation of the error supporting your scenario. The form says documentation not provided at the time of the request will not be reviewed.
- For an electronic payment error: sufficient evidence of an attempted payment by electronic funds transfer before the delinquency date and of the error in the transmission of the funds.
- For a payment mailed to an incorrect address: sufficient evidence the payment was timely mailed to an address that was correct in a prior tax year and within one year of the mailing date.
- For a mail or private carrier error: sufficient evidence the payment was timely mailed and that the postal service or carrier caused a postmark or delivery after the delinquency date.
How to fill out Penalties and Interest Waiver Request – Comal County, TX
Read the Penalties & Interest Q&A first
The form asks you to refer to the Penalties & Interest Q&A handout before completing it. Confirm that your situation can meet the criteria in Section 33.011.
Enter the request date and Property ID
Fill in the Request Date and the Property ID of the account on which the penalty and interest were charged.
Enter taxpayer name and mailing address
Type the Taxpayer Name and the Mailing Address where the Tax Office can reach you.
Enter your email and phone number
Fill in the Email and Phone Number fields so the Tax Office can contact you about the request.
Check the scenario that applies
Check the box for the scenario that matches your facts, such as Tax Office or Appraisal District Error, Electronic Payment Error or Mail or Private Carrier Error. Each box shows its Section 33.011 subsection and a simplified description.
Prepare the letter and documentation
On a separate page, write a letter explaining your situation and gather all supporting documentation of the error. Verbal correspondence with a Tax Office employee is not proof.
Sign and date the request
Enter your signature and the date on the Taxpayer Signature and Date lines. The form warns that falsifying statements is a Class A misdemeanor or a state jail felony.
Review and download the completed PDF
Check each entry, then download or print the completed PDF from FillingPDF and assemble it with your letter and documents as described under How to submit.
How to submit Penalties and Interest Waiver Request – Comal County, TX
You can email, mail or hand deliver the request form, your letter and your documentation to the Comal County Tax Office.
- Mail or hand delivery: ATTN: P&I WAIVER REQUEST, Comal County Tax Office, 205 N. Seguin Ave, New Braunfels, TX 78130. The Tax Office page lists hours of Monday through Friday, 8 am to 4:30 pm.
- Email: [email protected]
- Questions: 830.221.1353
Send the completed form together with a separate page containing your letter of explanation and all supporting documentation. Anything not provided at the time of the request will not be reviewed. The request must be received before the 181st day after the delinquency date. Your account must also be paid in full, including P&I, within 21 days after you knew or should have known of the delinquency; the FAQ says a refund of the P&I is mailed to you if the waiver is granted. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the request more than 181 days after the delinquency, which in most cases means after August 1; requests must be received before the 181st day.
- Sending the form without the separate letter of explanation, or without supporting documentation; documents not provided at the time of the request are not reviewed.
- Relying on a conversation with a Tax Office employee as proof of error; the form says verbal correspondence is not considered proof.
- Not paying the account in full, including P&I, within 21 days after you knew or should have known of the delinquency.
- Citing illness, death or financial hardship as the reason; the FAQ says the Code has no provision for them.
- Citing a bill you did not receive as the reason; failure to receive a tax bill does not affect the tax, penalty, interest or due date.
- Checking a scenario that does not match your facts, such as a mortgage scenario when the mortgage requires escrow of property taxes.
- Signing a form with false statements; the form warns that falsifying statements is a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
Frequently asked questions
How do I request a waiver of penalties and interest on Comal County property tax?
Complete the Penalties and Interest Waiver Request, check the scenario that applies, and attach a letter of explanation and supporting documentation. Send it to the Comal County Tax Office by email, mail or hand delivery within 181 days of the delinquency.
Who can waive penalty and interest in Comal County?
Only the governing body of the taxing entity, the Commissioners' Court, can waive P&I. The Tax Assessor-Collector has no authority to waive it, so the Tax Office only receives the request and forwards eligible ones for decision.
Can I get penalties and interest waived for illness or financial hardship?
No. The Tax Office FAQ says the Texas Property Tax Code has no provision for illness, death or financial hardship. Waivers are limited to the situations in Section 33.011, such as an error by the Tax Office or appraisal district.
What is the deadline to submit the P&I waiver request?
The request must be received before the 181st day after the delinquency date, which in most cases is before August 1. Taxes are delinquent if not paid before February 1 of the year after they were imposed.
Do I have to pay the tax before the waiver is decided?
Yes. Your account must be paid in full, including P&I, within 21 days after you knew or should have known of the delinquency. If the waiver is granted, a refund of the P&I fees is mailed to you.
Is not receiving my tax bill a reason to waive penalties?
No. Failure to receive a tax bill does not affect the tax, penalty, interest, due date or tax lien. The FAQ says it is the taxpayer's responsibility to contact the Tax Office if a statement does not arrive.
What do I attach to the Penalty & Interest Waiver Request Form?
Attach a separate page with a letter of explanation and all supporting documentation of the error. Documentation not provided at the time of the request will not be reviewed or considered in the waiver determination.
Can I fill out the Comal County waiver request online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Comal County and does not submit the request; you send it to the Tax Office by email, mail or hand delivery.
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