What is the property tax rate in Davis County?

The combined effective property tax rate in Davis County, Utah is approximately 0.60%.

Davis County Property Tax Calculator (2026)

Property Tax in Davis County, 2026

A calculator and field guide for Layton-area homeowners — and for anyone considering a move to Davis County — including Utah's distinctive 45% Primary Residential Exclusion (Const. Art. XIII §3 — taxable value is just 55% of FMV for owner-occupied primary residences), the Truth-in-Taxation revenue-cap system (UCA 59-2-919) which auto-adjusts rates downward when values rise, the Property Tax Abatement / Circuit Breaker for low-income seniors, and the tiered Disabled Veteran exemption (effectively full for homes below ~$544K FMV at 100% disability).

Davis County, home to Farmington and 365k Utahns, operates under Utah\'s distinctive property tax system. Owner-occupied primary residences receive a 45% Primary Residential Exclusion (Utah Constitution Art. XIII §3, statute 59-2-103) — meaning only 55% of fair market value is taxable. Non-primary residential (second homes, rentals not occupied 183+ days by single tenant) is taxed on 100% of FMV. Tax = (FMV × 55%) × Tax Rate. Utah\'s "Truth in Taxation" system (UCA 59-2-919) auto-adjusts rates downward when assessed values rise, so total revenue stays constant unless taxing entities vote for an increase (with public hearings required).

How the bill is built

Utah property tax follows a 4-step calculation. Step 1: Fair Market Value. The Davis County Utah Assessor's Office determines FMV annually using sales comparables and cost approaches. Step 2: Apply the 45% Primary Residential Exclusion (if owner-occupied primary). Taxable Value = FMV × 55%. Most homes carry the exemption forward from prior owner if used as primary residence. Step 3: Apply tax rate. Tax = Taxable Value × rate / $100. Davis County\'s combined consolidated rate is ~$1.09/$100 of FMV (≈$0.60% on taxable value, =~0.60% effective rate against full FMV). Step 4: Truth-in-Taxation. If the taxing entity\'s revenue would grow due to property value increases, rates auto-adjust downward — only if the entity wants MORE revenue does it hold a Truth-in-Taxation hearing.

The 45% Primary Residential Exclusion REQUIRES the property be used as a primary residence for 183+ consecutive days per year. Most Utah primary residences receive the exemption automatically — and it carries forward when a primary-residence home is sold to a new owner who continues to use it as a primary residence. Some counties require Form PT-19A application after ownership change. Failure to qualify means the property is taxed at 100% of FMV (45% higher tax). If a property switches between primary and non-primary residential use, the exemption is prorated. Receiving the exemption also creates a rebuttable presumption that the owner is domiciled in Utah for income tax purposes — meaningful for non-resident owners of Utah real estate.

Truth in Taxation (UCA 59-2-919) is unique to Utah — when property values rise, tax rates AUTOMATICALLY adjust downward so that the taxing entity\'s total revenue remains constant. Only if the entity wants MORE revenue does it hold a public Truth-in-Taxation hearing. This means rising property values do NOT automatically translate to rising tax bills (unlike most states where rate × rising value = rising tax). Utah\'s Truth-in-Taxation has been credited with keeping Utah\'s effective property tax rates among the lowest in the United States despite substantial home-value appreciation since 2018.

Utah\'s disabled-veteran exemption is tiered, not categorical. 100% disabled vets receive an exemption of the first ~$299,166 of taxable value (2025 figure, indexed). Since taxable value = 55% of FMV, this means a 100% disabled vet on a home with FMV up to ~$544K pays $0 in property tax — effectively full exemption for sub-$544K homes. Higher-value homes (Salt Lake County, Summit/Park City) still owe tax on the excess. This contrasts with SC, MD, VA, NJ, IA, MI, WI, PA — all of which provide categorical full vet exemptions regardless of home value.

2026 Davis County rate breakdown ($ per $100 of FMV (55% taxable value via 45% Primary Residential Exclusion), Farmington district)

Taxing entity	Rate
Combined consolidated rate (~$1.09 / $100 of FMV × 55% taxable = ~0.60% effective)	1.0900
Combined total	1.0900

As of April 26, 2026 · From Davis County Utah Assessor's Office.

Note: Davis County is **the affluent northern Salt Lake suburbia** — sitting between Salt Lake County (south) and Weber County (north — Ogden) along I-15. Anchored by Layton (~85K — the largest city, home to **Hill Air Force Base** which straddles the Davis-Weber county line), Bountiful (~45K, the historic core), Clearfield (~33K, home to Hill AFB-related defense contractors), Kaysville (~32K), Centerville, Syracuse (~32K, fast-growing along the Great Salt Lake), and the seat city of Farmington (~28K — also home to Lagoon Amusement Park, Utah's largest amusement park). The county hosts substantial defense industry employment (Hill AFB is the second-largest US Air Force base by employment, ~25,000 workers).

Note: Davis County effective property tax rates run approximately **0.60% — moderate by Utah standards**. Combined consolidated rates run ~$1.09/$100 of FMV. Median home values around $510K combined with the very low effective rate produce median annual bills around $3,060.

Note: For relocation buyers: Davis County offers **the premier Salt Lake metro northern-suburban** option — strong public schools (Davis School District is among the best-rated in Utah), substantial Hill AFB defense employment, direct SLC commute via I-15 (Bountiful to downtown SLC ~15-20 min), and access to both Wasatch Mountain ski resorts and Great Salt Lake recreation. The trade-off: peak winter inversion air quality, aggressive housing price appreciation since 2018.

Deductions and exemptions for 2026

Utah homeowner property tax relief is concentrated in three mechanisms: (1) the constitutional 45% Primary Residential Exclusion (Art. XIII §3, statute 59-2-103) — applied automatically to most homes, (2) the Truth-in-Taxation revenue-cap system (UCA 59-2-919) that auto-adjusts rates downward when values rise, and (3) the income-tested Property Tax Abatement / Circuit Breaker for low-income seniors 66+. Utah\'s disabled-veteran exemption is tiered (effectively full for sub-$544K homes, partial for higher-value homes).

45% Primary Residential Exclusion (constitutional, automatic for most)

Utah\'s primary owner-occupant protection is constitutional (Art. XIII §3) — taxable value = 55% of FMV for owner-occupied primary residences. Most Utah homes get the exemption automatically; it carries forward when a primary-residence home is sold to a new owner. Some counties require Form PT-19A application after ownership change. The exclusion applies to the home + up to 1 acre of land. A primary residence requires 183+ consecutive days of occupancy per year (by owner, family, or single tenant).

Truth in Taxation (UCA 59-2-919)

Truth-in-Taxation is unique to Utah — when property values rise, tax rates automatically adjust downward so that taxing entities\' total revenue stays constant. Only if a taxing entity wants MORE revenue does it hold a public Truth-in-Taxation hearing. This indirect protection has been credited with keeping Utah\'s effective rates among the lowest in the United States despite substantial home-value appreciation since 2018.

Property Tax Abatement / Circuit Breaker (income-tested)

Utah\'s primary senior-specific protection is the Property Tax Abatement (also called the Circuit Breaker) — a refundable abatement up to $1,259/year (2025 limit, indexed) for seniors 66+ or widow/widowers with household income below ~$40,840 (2025). Some counties also offer Indigent Property Tax Abatement and Property Tax Deferral. Apply with County Clerk by September 1.

Disabled Veteran Exemption (tiered)

Utah\'s disabled-veteran exemption is tiered based on disability percentage. 100% disabled vets receive an exemption of the first ~$299,166 of taxable value (2025, indexed annually). Since taxable value = 55% of FMV, this means a 100% disabled vet on a home with FMV up to ~$544K pays $0 — effectively full exemption for most Utah primary residences. Higher-value homes (Summit/Park City, Salt Lake luxury) still owe tax on the excess.

Appealing your assessment

Utah property tax appeals follow a 3-tier process. Level 1: County Board of Equalization (CBOE). File written appeal by September 15 after receiving the Notice of Property Valuation (mailed by August 1 each year — Utah uses a calendar tax year). The CBOE holds informal hearings — present comparable sales or condition documentation. Level 2: Utah State Tax Commission. If denied, appeal to the State Tax Commission within 30 days. Level 3: District Court. Tax Commission decisions can be appealed on legal grounds. Most Utah appeals are resolved at Level 1.

Cities and towns in Davis County

Davis County contains 7 incorporated municipalities, ranging from Farmington to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Davis County is subject to Davis County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Layton	city	85,000
Bountiful	city	45,000
Clearfield	city	33,000
Kaysville	city	32,000
Syracuse	city	32,000
Farmington County seat	city	28,000
Centerville	city	18,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Farmington tax district. Other cities in Davis County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Davis County Utah Assessor's Office before relying on any estimate.

Frequently asked questions

When are Utah property taxes due?

Utah property taxes are due in a single payment by November 30 of each year. Tax notices are typically mailed by November 1 (after the September 15 valuation appeal deadline closes). Late payments after November 30 accrue penalty (typically 1% per month). Most Utah homeowners pay through escrow via mortgage servicer.

What is the 45% Primary Residential Exclusion and how do I qualify?

Utah\'s 45% Primary Residential Exclusion is constitutional (Art. XIII §3, statute 59-2-103) — for owner-occupied primary residences, taxable value = 55% of FMV. To qualify: the property must be used as a primary residence for 183+ consecutive days per year (by owner, family, or single tenant who is not a short-term renter). The exclusion applies to the home + up to 1 acre of land. Most Utah homes get the exclusion automatically; it carries forward when a primary-residence home is sold to a new owner who continues primary-residence use. Some counties require Form PT-19A application after ownership change. Failure to qualify means the property is taxed at 100% of FMV (45% higher tax).

How does Truth in Taxation work?

Truth in Taxation (UCA 59-2-919) is unique to Utah. When property values rise, tax rates AUTOMATICALLY adjust downward so that taxing entities\' total revenue stays constant. Only if a taxing entity wants MORE revenue does it hold a public Truth-in-Taxation hearing. This means rising property values do NOT automatically translate to rising tax bills (unlike most states where rate × rising value = rising tax). Truth-in-Taxation has been credited with keeping Utah\'s effective property tax rates among the lowest in the United States despite substantial home-value appreciation since 2018.

How does the Disabled Veteran exemption work in Utah?

Utah\'s disabled-veteran exemption is tiered based on disability percentage. 100% disabled vets receive an exemption of the first ~$299,166 of taxable value (2025 figure, indexed annually). Since taxable value = 55% of FMV, this means a 100% disabled vet on a home with FMV up to ~$544K pays $0 — effectively full exemption for most Utah primary residences. Higher-value homes (Summit/Park City, Salt Lake luxury) still owe tax on the excess. Lower disability percentages receive prorated exemptions. Surviving spouses of qualifying veterans may retain. Apply with County Assessor.

What senior property tax protections does Utah offer?

Utah does NOT have a senior property tax freeze. Senior-specific protection is the Property Tax Abatement (also called the Circuit Breaker) — a refundable abatement up to $1,259/year (2025 limit, indexed) for seniors 66+ or widow/widowers with household income below ~$40,840 (2025). Some counties also offer Indigent Property Tax Abatement (for very-low-income seniors) and Property Tax Deferral (allows seniors to defer payment until home sale). Apply with the County Clerk by September 1.

How do I appeal my Utah assessment?

Utah property tax appeals follow a 3-tier process. Level 1: County Board of Equalization (CBOE). File written appeal by September 15 after receiving the Notice of Property Valuation (mailed by August 1 — Utah uses a calendar tax year). The CBOE holds informal hearings. Level 2: Utah State Tax Commission. Within 30 days of CBOE decision. Level 3: District Court. Most appeals are resolved at Level 1. Comparable sales evidence is the most-effective basis for appeal.

About Davis County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Davis County is home to **Hill Air Force Base** — the second-largest US Air Force base by employment (~25,000+ active-duty, civilian, and contractor personnel), and **the only US Air Force base maintaining and overhauling F-35 Lightning II fighters, F-22 Raptors, A-10 Warthogs, and intercontinental ballistic missiles (ICBMs)**. The Hill AFB Ogden Air Logistics Complex is responsible for the depot-level maintenance of these weapon systems for the entire US Air Force. The base's Hill Aerospace Museum (free admission) displays 80+ aircraft including the SR-71 Blackbird, B-17 Flying Fortress, B-52 Stratofortress, F-14 Tomcat, and many others — among the largest US military aircraft museums.

Hometown hero

Donny and Marie Osmond

The American singing siblings Donny Osmond (born 1957) and Marie Osmond (born 1959) — best known as the duo on the variety show Donny & Marie (ABC, 1976-1979) — were raised in Ogden (Weber County, just north of Davis) but have substantial Davis County connections through the broader Osmond family. Donny's career has included Joseph and the Amazing Technicolor Dreamcoat (1992-1997 Broadway), winning the 2009 Dancing with the Stars. Marie's career has included her #1 country single Paper Roses (1973), the 2007 Dancing with the Stars, and host of The Talk (CBS, 2019-2020). The Osmond family has been associated with northern Utah popular music for over 60 years.

Biggest annual event

Lagoon Amusement Park + Hill AFB Air Show

Lagoon Amusement Park (in Farmington, since 1886 — making it **one of the oldest amusement parks in the United States**) draws ~1.5-2 million annual visitors. The park features 8 roller coasters (including the wooden Roller Coaster, in continuous operation since 1921 — among the oldest operating coasters in the world) and Pioneer Village (a recreated 1800s Mormon pioneer settlement). Hill AFB hosts an air show every other year — the **Warriors Over the Wasatch Air & Space Show** — drawing 250,000+ attendees with aerial demonstrations from the USAF Thunderbirds, Navy Blue Angels, F-35 demonstrations, and historic aircraft.

Property Tax in Davis County, 2026