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Home / About Texas Counties / County Data / Financial Data

Financial Data

Cost of County Services Template. Enter costs associated with different services provided by the county in the MS Excel spreadsheet. A chart will be created showing the growth in this expenses over time. If you have any questions about this template, contact County Information Program staff.

Revenue Cap Levy Loss Calculator.  Calculate the property tax revenues that would be lost under various proposed changes to the property tax revenue cap.
 

Texas County Fiscal Years. Information on county fiscal years and a table listing each county's fiscal year updated March 2006.

The Texas County Financial Data Advisory Committee was (FDAC) created by the 77th Legislature. The FDAC's initial Chart of Accounts for Counties is described in the State Comptroller's October 2002 Report Uniform Chart of Accounts for Texas Counties.
 
County Debt Information. This will take you to the Texas Bond Review Board's site where the Local Government page gives you access to data on outstanding debt for Independent School Districts, Counties, etc.
 
Government Accounting Standards Board. The mission of the Governmental Accounting Standards Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports.
  • Exposure Drafts. Proposed Statements, Interpretations and Technical Bulletins.
    Government Finance Officers Association (GFOA)  The GFOA is the professional association of state/provincial and local finance officers in the United States and Canada.
International City-County Management Association (ICMA). Professional and educational organization representing appointed managers and administrators in local governments throughout the world.
 
NASPO. National Association of State Procurement Officers homepage. Links to conferences and publications. Look here to purchase copies of "State and Local Government Purchasing Principals and Practices" and " Survey of State and Local Government Purchasing Practices."
 
National Association of State Budget Officers. The professional membership organization for state finance officers. The major functions of the organization consist of research, policy development, education, training, and technical assistance.
 
Office of Management and Budget. OMB submissions to the Federal Register of proposed and final rule submissions.
 
Office of Management and Budget Circulars -- State and Local Government. OMB Circulars of interest to State and Local Governments.
 
Performance Measurement for Governments. From GASB, a place to find information about the measurements of results for government services.
 
Texas Association of County Auditors. Includes links to Pending Legislation and AG Opinions of interest to county auditors.
 
Texas Bond Review Board. Their stated mission is to ensure that debt financing is used prudently to meet Texas' infrastructure needs and other public purposes; to support and enhance the debt issuance and debt management functions of state and local entities; and to administer the state's private activity bond allocation.
 
Texas State Expenditures by County. Includes a summary of net expenditures by county for major spending categories; a summary of net expenditures by county, ranked by total; and a table that details state agency expenditures by county. This link is to the State Comptroller's web page for Texas State Expenditures By County. Look for the report for the year you need.
 
United States Government General Ledger. This site offers the Standard General Ledger (SGL), Chart of Accounts, SGL Accounts and Definitions and Report Crosswalks previously issued in Treasury Financial Manual Supplement II, and more.
 

State Budget

Notes and comments from the House Appropriations Committee hearing held on Feb. 21, 2012. Attached is a summary of the state budget (2012-13 Biennium) which also includes brief highlights of the state’s economy and the latest sales tax revenue collections. Key state agency budget dates, leading up to the 83rd Legislative Session is attached, as well.
 

Salary Survey

2012 Salary Survey. The 2012 survey of county officials' salaries is now available on-line. This is the entire document showing salaries for all elected county officials and the county auditors. We only publish this document in even numbered years, which means there will NOT be a 2013 edition. This document has been altered since publication due to the following corrections:
  • Two pages, neither of which are numbered, referred to the 2010 Census population for the counties. All county population numbers in this document are from the Census Bureau's 2011 population estimates.
  • Pages 8 - Dallas County budget corrected.
  • Pages 8 and 42 - Wharton County auditor salary added.
  • Pages 14, 20, 26, 31, 35, 42, 48, 54, 63, 71 and 79 - Corrected travel allowances for Wharton County officials.

2010 Salary Survey. The 2010 survey of county officials' salaries is now available on-line. This is the entire PDF document showing salaries for all elected county officials and the county auditors. Starting in 2008, we were able to get back on our original, every other year, schedule. Thus, there is no 2009 survey. This document has been altered since publication due to the following corrections:

  • Page 4 and 31 - Fort Bend Treasurer salary corrected to $95,000.
  • Page 5 - Hall County budget corrected to $1,726,087.
  • Page 5 and 34 - Salary of Goliad County Attorney corrected to $45,299.
  • Page 8 and 41 - Uvalde County Clerk salary corrected to $54,880.
  • Pages 16 and 24 - Added car allowances of $4,200 for Rockwall County Judge and Commissioners (high and low).
  • Page 23 - Kendall County Commissioner travel allowance range corrected to $6,370 (high) to $5,200 (low).
  • Pages 30, 41, 45 and 64 - Added car allowances of $1,280 for Rockwall County Treasurer, County Clerk, District Clerk and Tax Assessor-Collector.
  • Page 74 - Added car allowances of $4,200 for Rockwall County Justices of the Peace (high) and $0 for Rockwall County Justices of the Peace (low).

2008 Salary Survey. TAC's survey of county officials' salaries is now available on-line. This is the entire 3.0 MB PDF document showing salaries for all elected county officials and the county auditors. This document has been altered since publication due to the following corrections:

  • Page 1 through 9 - The Census Bureau's 2007 population estimates are shown and used to determine brackets, not the 2000 Census numbers mentioned on these pages.
  • Page 3 - Budget for Bexar County corrected to $367,500,000.
  • Page 6 - Budget for Lavaca County corrected to $11,476,402.
  • Page 6 and 52 - Salary of Jeff Davis County Sheriff corrected to $29,454.
  • Page 7 - Budget for McLennan County corrected to $86,904,850.
  • Page 16 - Supplemental salary of Burnet County Judge corrected to $15,000.
  • Page 27 - Supplemental salary of Menard County Treasurer corrected to $1,260.
  • Randall County provided the following updated information:
    • Page 8 – Budget for Randall County corrected to $31,683,182. County Judge’s salary corrected to $75,361.
    • Page 17 – Randall County Judge’s salary corrected to $75,361, travel allowance corrected to $1,800, and car allowance corrected to $0.
    • Page 26 – Randall County Commissioners’ travel allowance deleted.
    • Page 31 / 40 / 44 / 51 / 56 / 61 / 71 / 79 – Travel allowance for the Randall County Treasurer / County Clerk / District Clerk / Auditor / Sheriff’s / Tax A/C / JP / Constable deleted.
    • Page 56 – The Orange County Sheriff is furnished a vehicle.

2007 Salary Survey. TAC's survey of county officials' salaries is now available on-line. This is the entire document showing salaries for all elected county officials and the county Auditors.

2007 Salary Survey - Section One. This section of the document has the base salaries for all elected county officials and the county Auditors plus the 2007 population and budgets.
 
2007 Salary Survey - Section Two. This section of the document has the salaries for all elected county officials and the county Auditors, except for Justices of the Peace and Constables. Information is arranged by office and then sub-divided by population range.
 
2007 Salary Survey - Section Three. This section of the document has the salaries for all Justices of the Peace and Constables. Information is arranged by office and then sub-divided by population range.
 

Taxes

County General Fund Tax Rates 1996-2011. The General Fund county property tax rates for every year from 1996 to 2011 as reported to the Texas Comptroller Public Accounts.
 
County Tax Rates 1996 - 2011. Total county property tax rates for every year from 1991 to 2011 as reported to the Texas Comptroller Public Accounts.
 
Green City's List of Appraisal District. Address, phone and fax information for Texas' Appraisal Districts.
 
Green City's List of Appraisal Districts Links. Links to Texas Appraisal Districts' web sites from the Green City Network.
 
Texas Association of Appraisal Districts. Access forms, look at legislative information, or find out what appraisal districts or agencies have positions available.

 

Texas Comptroller of Public Accounts

2009 Appraisal District Addresses. Addresses and telephone numbers listed by county.
 
A Guide for Setting Tax Rates: Truth-in-Taxation  This link is to the State Comptroller's web page for Local Property Tax publications. Look in the Archives for the Guide for other years.
 
 
  • Annual Property Tax Calendars. These calendars are usually contained in the previous year's December issue of Statement published by the Texas Comptroller of Public Accounts. This link is to the main web page for Statement. Scroll down to the December issue you need.
  • County Sales Tax Information. County sales and use tax rates for property tax relief.
  • Local Sales Tax Rate Information. All Current Local Sales and Use Tax Rates for city, transit, county and special purpose districts. Updated quarterly.
  • Other State Taxes. Information on amusement, boat and boat motor, cigarette and tobacco, hotel, inheritance, minerals, mixed beverages, and motor vehicle sales taxes.
  • Property Tax  Local property tax publications.
  • Tax publications

Quarterly Sales Tax Historical Data. Obtain a table of sales tax receipts by state, city, county or MSA going back to 1987 by quarters.

STAR System. State Tax Automated Research System. Search by topic, tax type, document type, status. Allows date filters and word/phrase queries.
 
Texas Property Tax Code Publications. The state Property Tax Code is also available in hard copy format. Look in the Forward for contact information. This link is to the web page for the State Comptroller's Local Property Tax publications. Look for the tax code for the year you need.
 
Texas Taxpayers and Research Organization. The Texas Taxpayers and Research Association (TTARA) and the TTARA Research Foundation are non-profit associations of businesses and individuals interested in state fiscal policy and other public policy issues. They are the successor organizations to the Texas Association of Taxpayers and the Texas Research League, respectively. They have several detailed data sets and analyses on taxes and tax policy. Very interesting!
 

County Surveys

Study on Individual County Policies and Indigent Burial Cost. TAC assisted Nueces County with a survey regarding indigent/pauper burials in April - May 2010. Nueces has kindly shared with TAC the results of the survey in PDF format. The presentation is also available in MS PowerPoint format at Indigent Burials.
 

Other States

Auditor of Public Accounts, Richmond, VA. The Auditor of Public Accounts is the independent auditor serving the Commonwealth of Virginia.
 
The Georgia Department of Community Affairs. Serves as the state's lead agency in housing finance and development; promulgates building codes to be adopted by local governments; provides comprehensive planning, technical and research assistance to local governments; and serves as the lead agency for the state's solid waste reduction efforts.
 
Georgia's Uniform Chart of Accounts. Developed by the Georgia Department of Community Affairs.
 
Massachusetts Department of Revenue -- Division of Local Services. The Division of Local Services is responsible for assisting Massachusetts' cities and towns in their efforts to achieve equitable property taxation and efficient fiscal management --- (We understand that they don't have counties anymore).
 
New York State Comptroller -- Local Government Audits. The Comptroller is designated by the NYS Constitution and general statutes to supervise the fiscal affairs of New York State's local governments.
 
North Carolina Institute of Government. Provides access to the resources of the Institute of Government, part of the University of North Carolina at Chapel Hill.  From here, you can connect to many federal government information resources, as well as to North Carolina state and local government resources.
 
Utah Uniform Accounting Manual -- Counties. The Utah Accounting Manual for Utah counties. Prepared by the Utah State Auditor's Office, Local Government Division, for the assistance of those involved with local government financial management.