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Dayton Texas

Financial Transparency

In December 2009, the Comptroller of Public Accounts launched the Texas Comptroller Leadership Circle program to recognize local governments across Texas that strive to meet a high standard for financial transparency online. The Comptroller highlights local governments that open their books to the public, providing clear, consistent pictures of spending and sharing information in a user-friendly format that lets taxpayers easily drill down for more information. In an effort to achieve these same goals, the City of Dayton has created this page. Please contact the Finance Department for any missing links or information that may be unclear to the viewer.

Dayton Transparency Portal & Demographics
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Ad Valorem (Property Taxes)

The tax rate for the City of Dayton for the current year (beginning Oct 1, 2020) is $0.7060 cents per $100 assessed value. Property taxes are billed in October and become delinquent after January 31st the following year. Assessed values represent the appraised value less applicable exemptions authorized by the City Council.

The City of Dayton contracts with the Liberty County Tax Assessor-Collector, to collect property taxes on its behalf. If you have questions about your tax bill you may contact the Tax Office at www.co.liberty.tx.us.  Specific information pertaining to your property tax bill may be found on this site.

The Liberty Central Appraisal District is responsible for determining the value of all properties on the tax roll. For specific questions about your property appraisal, you may contact the Appraisal District at www.libertycad.com.

NOTICE OF ADOPTED 2020 TAX RATE 

City of Dayton, Texas ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE.
ADOPTED TAX RATE (CURRENT YEAR and last)

Formula:  Home Assessed Value ($) ÷ $100 × $0.7060 = Tax Amount Owed
2020  $0.7060  per $100  of appraised valuation - Current Year
2019  $0.6645  per $100  of appraised valuation - Last Year

EXPENSES (PURCHASES)

OPEN CHECKBOOK (Download available in Excel)  

LOCAL GOVERNMENT DEBT REPORTING
Debt Obligation Reporting under Local Government Code, Section 140.008
New - In 2019, the 86th Legislature passed House Bill 3001 which removes duplicative reporting requirements by updating Local Government Code §140.008. Starting on September 1, 2019, special purpose districts, as described by Government Code §403.0241(b), that annually submit the Special Purpose District Financial and Tax Report to the Comptroller no longer have to also submit the Local Government Debt Report.
Overview
The 84th Legislature passed HB 1378 to increase the transparency of local government debt. Under Local Government Code §140.008, political subdivisions, including counties, cities, school districts, junior college districts, certain special purpose districts, and other subdivisions of state government must annually compile their debt obligation data from the preceding fiscal year and either:
report it to the Comptroller of Public Accounts for posting or, alternatively,
post the information on their own websites.

ADOPTED OPERATING BUDGET (CURRENT YEAR)
Below are links to the current Operating Budget for the City of Dayton.

 
ANNUAL FINANCIAL REPORT

Below are links to the current and previous Annual Financial Reports for the City of Dayton. Reports are generally available 6mo after the end of the fiscal year.
 

Guide to Understanding Comprehensive Annual Financial Reports (CAFRs) is available here.
 
LOCAL SALES AND USE TAX

   City of Dayton  Liberty County  State of Texas
 Local Rate:  0.0150  0.0050  0.0625
 Total Rate:  0.0825    
 
Also, see the Sales Tax Rate History and Sales Tax Comparison

Energy Consumption and Spending

HB 3693, via Government Code Sec. 2264.001(b), requires all political subdivisions of the State of Texas to disclose their consumption and spending for electricity.

HB 3693 Compliance Report 2019
HB 3693 Compliance Report 2020

Bond Ratings
No bond elections have occurred in the City of Dayton in the past 20 years
As of March 2021, there are no lease-purchase obligations for the City of Dayton


Standard and Poors AA- Stable

Other Information:
Doc app

Document Center

The Document Center provides easy access to public documents. Click on one of the categories below to see related documents or use the search function.

Categories always sorted by seq (sub-categories sorted within each category)
Documents sorted by HEADER in Descending Order within category

Budgets7 documents

  • City of Dayton, Annual Budget FY19-20
    document Header City of Dayton, Annual Budget FY19-20
  • City of Dayton, Annual Budget FY18-19
    document Header City of Dayton, Annual Budget FY18-19
  • City of Dayton, Annual Budget FY17-18
    document Header City of Dayton, Annual Budget FY17-18
  • City of Dayton, Annual Budget FY16-17
    document Header City of Dayton, Annual Budget FY16-17
  • City of Dayton, Annual Budget FY15-16
    document Header City of Dayton, Annual Budget FY15-16
  • City of Dayton, Annual Budget FY14-15
    document Header City of Dayton, Annual Budget FY14-15
  • City of Dayton, Annual Budget FY13-14
    document Header City of Dayton, Annual Budget FY13-14

CAFR9 documents

  • City of Dayton, CAFR, Yr. Ended 09.30.19
    document Header City of Dayton, CAFR, Yr. Ended 09.30.19
  • City of Dayton, CAFR, Yr. Ended 09.30.18
    document Header City of Dayton, CAFR, Yr. Ended 09.30.18
  • City of Dayton, CAFR, Yr. Ended 09.30.17
    document Header City of Dayton, CAFR, Yr. Ended 09.30.17
  • City of Dayton, CAFR, Yr. Ended 09.30.16
    document Header City of Dayton, CAFR, Yr. Ended 09.30.16
  • City of Dayton, CAFR, Yr. Ended 09.30.15
    document Header City of Dayton, CAFR, Yr. Ended 09.30.15
  • City of Dayton, CAFR, Yr. Ended 09.30.14
    document Header City of Dayton, CAFR, Yr. Ended 09.30.14
  • City of Dayton, CAFR, Yr. Ended 09.30.13
    document Header City of Dayton, CAFR, Yr. Ended 09.30.13
  • City of Dayton, CAFR, Yr. Ended 09.30.12
    document Header City of Dayton, CAFR, Yr. Ended 09.30.12
  • City of Dayton, CAFR, Yr. Ended 09.30.11
    document Header City of Dayton, CAFR, Yr. Ended 09.30.11
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