Boerne TX Property Taxes

Property taxes are the most common source of sticker shock for out-of-state buyers moving to Boerne. Texas has no state income tax, and property taxes are the primary funding mechanism for schools, counties, cities, and special districts. The effective rates in Kendall County are higher than the national average, but the total tax burden -- property tax plus zero state income tax -- often works out favorably compared to states with both income and property taxes.

This guide explains how Boerne property taxes actually work: the rates, what they fund, the exemptions available, and what to do when your appraisal comes in higher than expected.

Property Tax Rate Breakdown

Your property tax bill in Boerne is not a single rate -- it is a combination of rates from multiple taxing entities, each with its own purpose and rate. The combined effective rate in Kendall County (where most of Boerne is located) runs approximately 1.86% of assessed value.

• Kendall County: Approximately $0.35-$0.45 per $100 valuation. Funds county government, roads, law enforcement, and courts
• Boerne ISD (school district): Approximately $0.85-$1.05 per $100 valuation. This is the largest single component of your tax bill. Boerne ISD is an A-rated district, and school funding is the primary driver of property tax rates in Texas
• City of Boerne: Approximately $0.25-$0.35 per $100 valuation. Funds city services, police, fire, parks, and infrastructure
• Hospital district: Approximately $0.05-$0.10 per $100 valuation. Supports regional healthcare services
• Emergency services district (ESD): Approximately $0.05-$0.10 per $100 valuation for properties in ESD coverage areas
• MUD (Municipal Utility District) rates: Additional rate for properties in MUD districts. Varies by district, typically $0.10-$0.30 per $100 valuation

MUD and ESD Taxes Explained

Municipal Utility Districts (MUDs) and Emergency Services Districts (ESDs) are special-purpose taxing entities that fund specific infrastructure needs. They are common in newer Hill Country communities and can add meaningful cost to your tax bill.

MUD taxes fund water, wastewater, and drainage infrastructure in new communities. When a developer builds a subdivision without existing municipal water and sewer connections, a MUD issues bonds to finance the infrastructure. The debt is repaid through property taxes on the homes within the MUD boundary. MUD tax rates typically run $0.10-$0.30 per $100 valuation and last 20-30 years until the bonds are paid off. Not all Boerne communities have MUDs -- older neighborhoods near downtown and communities with existing infrastructure connections do not carry this additional tax layer.

ESD taxes fund fire and emergency medical services in areas not covered by a city fire department. Properties in unincorporated Kendall County or on the edges of Boerne city limits may be in an ESD. The rate is typically $0.05-$0.10 per $100 valuation.

When evaluating a property, I always check whether it sits in a MUD or ESD boundary. These additional layers are disclosed in the seller's tax information, but out-of-state buyers often do not know to ask. I review the complete tax picture before we make an offer.

Homestead Exemption Details

The most important tool for reducing your property tax burden is the Texas homestead exemption. If you own and occupy a home as your primary residence, you can file for this exemption with the Kendall County Appraisal District. Key numbers:

• School district exemption: $140,000 reduction in assessed value for school district taxes (approved by Texas voters in 2025, replacing the previous $100,000 exemption)
• County exemption: Up to 20% of assessed value, capped at $40,000. Kendall County offers the maximum 20%
• City of Boerne exemption: Up to 20% of assessed value. Boerne offers the maximum
• Senior/65+ exemption: Additional $10,000 exemption on county taxes and a separate exemption on school district taxes
• Disabled person exemption: Additional $10,000 exemption on local taxes

For a deeper dive into how exemptions work, see our Texas Homestead Exemption Guide for 2026.

How to Protest Your Appraisal

Property appraisals in Kendall County are performed annually by the Kendall County Appraisal District (KCAD). If you believe your property has been overvalued, you have the right to protest. The process is straightforward and does not require a lawyer in most cases.

1. Review your Notice of Appraised Value: KCAD mails this in April or May each year. The deadline to protest is typically May 15 or 30 days from the notice date, whichever is later
2. File the protest: Complete the protest form on the KCAD website or submit a written protest. Include your evidence: recent appraisals, comparable sales data, or photos of property issues
3. Informal meeting: KCAD will schedule an informal meeting with an appraiser to review your evidence. Most protests are resolved at this stage
4. Appraisal Review Board (ARB) hearing: If the informal meeting does not resolve the issue, you can request a formal ARB hearing
5. Binding arbitration or district court: For contested values above $250,000, you can request binding arbitration. For any value, you can appeal to district court

I help my clients review their appraised values and identify whether a protest is warranted. In many cases, the appraisal district's value exceeds the realistic market value, particularly in markets with rapidly changing conditions. For a full walkthrough of the protest process, see our detailed Property Tax Reality Check guide.

Price Per Square Foot Context for Boerne

Price per square foot in Boerne varies significantly by neighborhood, home age, and lot size. General ranges as of mid-2026:

• Newer subdivisions (Esperanza, Corley Farms, Regent Park): $230-$280/sq ft
• Established neighborhoods (downtown, older Boerne): $200-$260/sq ft
• Luxury and custom homes (Cordillera Ranch, Scenic Loop): $300-$450+/sq ft
• Acreage properties with improvements: Price per sq ft is less meaningful here, since land value dominates the total price

What Buyers Should Know About Property Taxes Before Purchasing

Several things are worth understanding before you buy:

• Taxes are not locked at the previous owner's rate: When you buy a home, the assessed value resets to the sale price. Your tax bill will reflect the full purchase price, not the previous owner's capped value. This is the most common source of tax surprises for new buyers
• You must file for the homestead exemption: It is not automatic. File with the Kendall County Appraisal District within the first year of ownership. Miss the deadline, and you pay full taxes for that year
• Tax rates change annually: Each taxing entity sets its rate each year. Rates can increase or decrease based on budget needs and property values
• MUD taxes are listed separately: If the property is in a MUD, the MUD tax will appear as a separate line item. Do not assume it is included in the general rate
• Agricultural exemptions can reduce taxes significantly: For acreage properties with qualifying agricultural use, the land may be taxed at its productive value rather than market value. See our acreage guide for details

I review the complete tax picture for every property before my clients write an offer, including current rates, exemption eligibility, MUD or ESD status, and projected year-two taxes after the sale resets the assessment.