Davis County Property Tax Appeal, Utah

Travis Bunn·Updated July 25, 2026

Davis County is Utah's third-most populous county with approximately 381,000 residents as of 2025. Located in northern Utah along the eastern bank of the Great Salt Lake, the county seat is Farmington with major population centers including Layton (the largest city with over 85,000 residents), Bountiful, Clearfield, and Kaysville. Property tax appeals matter in Davis County because homeowners face a median tax bill of $2,763, which exceeds the national median by $363, and the county recently approved a 14.9% property tax increase for 2026. With a median home value of approximately $493,000 to $528,000, Davis County's effective tax rate of 0.48% to 0.57% is somewhat lower than the national average of 1.02%, but higher property values mean significant annual tax bills.

Notable cities: Layton, Bountiful, Farmington, Clearfield, Kaysville

Median Home

$493,000

Tax Rate

0.57%

Annual Tax

$2,763

Population

381,227

On the typical Davis County home, valued near $493,000 at the county’s effective tax rate of 0.57%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: September 15, 2026

That is at most 21 days away. Your exact date is on your assessment notice, so do not wait on it.

Appeals are accepted between July 20th and September 15th annually. Valuation notices are mailed by July 22nd, and real property appeals must be filed by September 15th of the current year.

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Utah town beneath the Wasatch mountains. Davis County appeal guide.

How Davis County Assesses Property

55%of market value

Assessed by: Davis County Assessor's Office

Assessment cycle: annual

Notices typically mailed: Spring to mid-July

In Davis County, primary residences receive a 45% exemption under Utah law, meaning you only pay property tax on 55% of your home's fair market value. For example, if your home's market value is $493,000 (the county median), at Utah's 55% assessment ratio your assessed value would be $271,150, resulting in approximately $2,763 in annual taxes at the county's effective rate of 0.57%. Commercial properties and secondary homes are taxed at 100% of their assessed value.

The Appeal Process

Appeals are heard by the County Board of Equalization. Hearings before the Davis County Board of Equalization are informal proceedings where you present your evidence and explain why you believe the assessed value is incorrect. The county assessor's representative will explain their valuation methodology, and the hearing officer or Board will weigh all information to make a decision.

Step 1: Receive your Notice of Property Valuation by mail, typically mailed by July 22nd. Review your assessed market value and taxable value carefully.

Step 2: Gather supporting evidence for your appeal, including comparable sales within one year of January 1st (minimum 3-5 similar properties), photographs showing property condition, repair estimates for defects, and independent appraisals if available.

Step 3: File your Board of Equalization Appeal Application between July 20th and September 15th through the online portal, email at taxadmin@daviscountyutah.gov, or by mail/in-person delivery. Include your property serial number, current market value, your opinion of fair market value, and detailed reasons for the appeal.

Step 4: Receive acknowledgment from the Board of Equalization. Your appeal will be reviewed and you'll receive a letter informing you whether it was accepted or denied. The Board may accept appeals filed after the deadline for extenuating circumstances.

Step 5: If your appeal proceeds, you may receive a recommendation from the Assessor's Office. You can accept the stipulation or request a formal hearing before the County Board of Equalization.

Step 6: Attend your hearing (if applicable) and present your evidence to the hearing officer or Board. Hearings are informal, and you'll have the opportunity to explain your position while the county presents its valuation methodology.

Step 7: Receive the Board of Equalization's final written decision by mail. If you disagree with the decision, you have 30 days to appeal to the Utah State Tax Commission by filing form TC-194 with the County Auditor.

Step 8: If still unsatisfied after the State Tax Commission review, you may appeal to district court within the time frame specified in the Commission's decision.

Required form: Board of Equalization Appeal Application (available online or by calling 801-451-3329)

Filing Methods

online:Apply online through the Davis County Tax Administration portal at https://www.daviscountyutah.gov/controller/tax-administration-group

email:Email completed appeal form and supporting documentation to taxadmin@daviscountyutah.gov

mail:Mail to: Davis County Board of Equalization, Tax Administration Office, P.O. Box 618, Room 101, Farmington, UT 84025

in-person:Hand deliver to: Tax Administration, 61 South Main Street, Room 101, Farmington, UT 84025

Evidence to Bring

Comparable sales of similar properties (3-5 properties sold within one year of January 1st)Photographs showing property condition, defects, or damageRepair estimates or contractor bids for needed improvementsIndependent appraisal report (if obtained)Documentation of property characteristics (square footage, lot size, age, features)

Davis County Assessor Contact

Davis County Tax Administration Office

Website: https://www.daviscountyutah.gov/assessor

Online Portal: https://www.daviscountyutah.gov/controller/tax-administration-group

Hours: Monday - Friday, 8:00 AM to 5:00 PM

Tax Exemptions in Davis County

Primary Residence Exemption (45% Residential Exemption)

45% reduction in taxable value

Reduces the taxable value of primary residences to 55% of fair market value, applying to the residence and up to one acre of land.

Eligibility: Property must serve as the occupant's primary residence for at least 183 consecutive days per year. The owner, owner's spouse, family member, or year-round tenant may occupy the residence. Only one exemption per household in Utah.Deadline: Generally automatic for existing residences; new homeowners may need to file Residential Property Declaration within 90 days if notified by the Assessor

Circuit Breaker Tax Relief (Senior/Low-Income)

20% reduction in fair market value plus tax credit up to $1,412

Provides property tax abatement for eligible elderly homeowners age 66-67+ with limited income, offering a 20% reduction in taxable home value plus a credit up to $1,412.

Eligibility: Age 66 or 67+ (or surviving spouse), household income below $44,221 (2026 limit), U.S. citizen or qualified resident, own and occupy the home as of January 1st, not claimed as dependent on another's tax return.Deadline: September 1, 2026

Indigent Abatement (Low-Income Under 66)

Varies based on income and household circumstances

Provides property tax relief for low-income homeowners under age 66 who meet income and asset qualifications.

Eligibility: Age 66 or under on December 31 of the current year, meet income limits set by the county, own and occupy primary residence.Deadline: September 1, 2026

Disabled Veteran Property Tax Exemption

10-29% disability: $100 abatement; 30-49%: additional relief; 50-69%: 50% exemption on primary residence; 100% permanent and total disability: complete exemption on primary residence

Provides tiered property tax relief for veterans with service-connected disabilities, with the level of exemption based on disability rating.

Eligibility: Veterans with service-connected disabilities as rated by the VA, must own and occupy the property as primary residence, surviving spouse of qualifying veteran may also be eligible.Deadline: September 1, 2026 (extensions may be granted for good cause through December 31)

Blind Exemption

Varies based on qualification

Property tax abatement for blind homeowners who meet specific criteria.

Eligibility: Must be legally blind as defined by Utah law, own and occupy primary residence.Deadline: September 1, 2026

Active Duty Military Exemption

Complete exemption of total taxable value

Provides property tax exemption for active duty military service members serving continuous duty.

Eligibility: Active duty military or reserve members of U.S. armed forces serving at least 200 continuous days within 365 days, property must be primary residence.Deadline: September 1, 2026

Davis County Appeal Packet · $49

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Davis County for 2026?

The deadline to file a property tax appeal in Davis County is September 15, 2026. Appeals are accepted starting July 20th, after valuation notices are mailed by July 22nd. You must submit your appeal application to the Davis County Board of Equalization within this window. If you miss the deadline, the Board may accept late appeals only for extenuating circumstances. It's critical to act promptly after receiving your Notice of Property Valuation to ensure you have adequate time to gather evidence and file your appeal.

How do I file a property tax appeal online in Davis County?

You can file your Davis County property tax appeal online through the county's Tax Administration portal at https://www.daviscountyutah.gov/controller/tax-administration-group. Click on "Apply Online for Appeal" during the appeal window (July 20 - September 15). You'll need your property serial number from your valuation notice, your contact information, the current assessed value, your opinion of fair market value, and reasons for your appeal. You can also email your completed appeal form and supporting documents to taxadmin@daviscountyutah.gov, or file by mail or in-person at 61 South Main Street, Room 101, Farmington.

What is the homestead exemption worth in Davis County?

Davis County homeowners receive Utah's primary residence exemption, which reduces the taxable value to 55% of fair market value (a 45% exemption). For a home valued at the county median of $493,000, this exemption reduces your taxable value from $493,000 to $271,150, saving you approximately $1,263 annually at the 0.57% effective tax rate. This exemption applies automatically to most primary residences and covers the home plus up to one acre of land. Secondary homes, vacation properties, and commercial properties do not qualify and are taxed at 100% of assessed value.

What happens at a Board of Equalization hearing in Davis County?

A Davis County Board of Equalization hearing is an informal proceeding where you present evidence supporting your opinion of your property's value. You'll have the opportunity to explain why you believe the assessed value is too high, present comparable sales, show photographs, and discuss property defects or issues. The county assessor's representative will explain their valuation methodology and defend the assessed value. The hearing officer or Board members will weigh all the information presented by both sides and make a recommendation or decision. After the hearing, you'll receive a written decision by mail. If you disagree with the outcome, you can appeal to the Utah State Tax Commission within 30 days.

How much can I save by appealing my property taxes in Davis County?

Potential savings from a successful Davis County property tax appeal depend on how much the assessed value is reduced. If you can reduce your home's assessed value by $50,000, you would save approximately $285 per year at the 0.57% effective tax rate. A $100,000 reduction would save about $570 annually. Given that Davis County's median home value is $493,000 and the median tax bill is $2,763, even a 10% reduction in assessed value could save you $276 per year. However, savings vary based on your specific property and the strength of your evidence. You can only appeal the market value, not the tax rate itself.

What evidence do I need for a successful property tax appeal in Davis County?

To win your Davis County property tax appeal, you need strong comparable evidence showing your property is over-valued. The most important evidence is 3-5 comparable sales of similar properties (same neighborhood, similar size, age, and condition) that sold within one year of January 1st at lower prices than your assessed value. You should also provide photographs documenting your property's condition, defects, needed repairs, or unfavorable features. Repair estimates from licensed contractors for any significant issues add credibility. An independent appraisal conducted as of January 1st can be very persuasive. Finally, include documentation of your property's characteristics like square footage, lot size, age, and features to support your comparisons.

Can I appeal to the Utah State Tax Commission if I lose my Davis County appeal?

Yes, if you are dissatisfied with the Davis County Board of Equalization's decision, you have the right to appeal to the Utah State Tax Commission within 30 days of the Board's decision date. To appeal, you must file form TC-194 (Request for Redetermination) with the Davis County Auditor, who will forward your appeal record to the State Tax Commission Appeals Unit. The Commission will schedule your case for mediation or a formal hearing in Salt Lake City, though you may participate by phone. If you're still unsatisfied after the State Tax Commission's decision, you can appeal to district court. However, you must exhaust the county-level appeal process first before going to the State.

What is the Circuit Breaker exemption and do I qualify in Davis County?

The Circuit Breaker is a property tax relief program for Davis County seniors and low-income homeowners that provides up to $1,412 in tax credits plus a 20% reduction in fair market value. To qualify, you must be age 66 or 67+ (depending on birth year), have household income below $44,221 for 2026, be a U.S. citizen or qualified resident, own and occupy the home as of January 1st, and not be claimed as a dependent. You must apply by September 1, 2026 through the Davis County Tax Administration office. This exemption is in addition to the standard 45% primary residence exemption all homeowners receive. Contact 801-451-3331 for applications and assistance.

Official Resources

Davis County Tax Administration - Appeals Portal →

Official portal for filing property tax appeals online, accessing forms, and viewing appeal information and deadlines.

Davis County Assessor's Office →

Main assessor website with property valuation information, real property details, and assessment methodology.

Davis County Property Search 2.0 →

Search and view property records, tax history, ownership information, and assessed values for any parcel in Davis County.

Utah State Tax Commission - Property Tax Appeals →

State-level appeal information and forms for appealing County Board of Equalization decisions to the Utah State Tax Commission.

For state-wide appeal information including Utah's assessment ratio and deadlines, see our Utah Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Utah Counties

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← All Utah property tax appeal info

Sources: https://www.daviscountyutah.gov/controller/tax-administration-group | https://www.daviscountyutah.gov/assessor | https://www.ownwell.com/trends/utah/davis-county | https://tax.utah.gov/commission-office/appeals/locally-assessed | https://www.daviscountyutah.gov/controller/tax-administration-group/abatements-group/abatements

Last verified: 2026-07-25