Tax Abatement Compliance form – Comal County, TX

The Tax Abatement Compliance form, titled Annual Certificate of Compliance for Tax Abatement on the document itself, is a one-page sworn affidavit in which a company states that it has met all obligations, conditions and terms of its tax abatement agreement with Comal County, Texas.

The affidavit is made by a named person (the affiant) before a Texas notary. In five numbered statements the affiant says that:

• he or she is capable of making the affidavit and that the facts are within personal knowledge and true and correct;
• he or she knows the tax abatement agreement between Comal County and the company, has read it and understands the company's obligations and representations;
• the company has authorized the affiant to make the affidavit on its behalf;
• the affiant holds a stated job position with the company and knows its operations as they relate to the agreement;
• the company has met all obligations, conditions and terms of the agreement as of a date written on the form.

The form belongs to the Comal County Economic Development Tax Abatement Program, which encourages new development, jobs and investment, and where an abatement may be on sales tax or Ad Valorem taxes. It is not an application. The county lists separate documents for that: applications for sales tax or Ad Valorem tax abatements, and the Guidelines for Tax Abatements, Resolution Number 2014-14.

Companies that have a tax abatement agreement with Comal County complete this form. According to the county's Economic Development page, each January all companies are reviewed for compliance and are required to submit a Tax Abatement Compliance form.

The person who signs is the affiant, and the form sets conditions on who that can be:

• The affiant must be authorized by the company to make the affidavit on its behalf.
• The affiant must have personal knowledge of the agreement between Comal County and the company, and must have read it.
• The affiant must hold a job position with the company and state it on the form, so that the sworn statement rests on knowledge of the company's operations under the agreement.

The affidavit is sworn before a notary public for the State of Texas, so the affiant must be a person whose identity is known to the notary.

Do not use this form to apply for an abatement. Businesses that want one use the county's application for sales tax or Ad Valorem tax abatements and follow Resolution Number 2014-14.

The Tax Abatement Compliance form is due on or before January 15 of each year the abatement is enforced. The county reviews all companies for compliance each January, so the form is an annual requirement and not a one-time filing.

The form carries its own date: statement 5 says the company has met the agreement "as of" a day, month and year that you write in, and the sworn-to block at the bottom is dated as well. Complete both dates when the affidavit is signed and notarized, so allow time to see the notary before January 15. The county's page gives no separate extension or grace period.

The form states that you submit it by mail or by fax to the Comal County Commissioner's Court.

• By mail: Commissioner's Court, 199 Main Plaza, New Braunfels, Texas 78130.
• By fax: 830-608-2026.

Have the affidavit signed by the affiant and sworn before a notary before you send it; the form has a notary block (Notary Public in and for the State of Texas) at the bottom. Send it so that it arrives on or before January 15. The form names no online portal, no in-person drop-off and no fee. For anything else, the county's Economic Development page is the agency's own reference. FillingPDF lets you fill out and download the PDF; submission follows the channels above.