Davis County Utah property tax rates run roughly 0.76% to 1.11% of a property’s assessed value in 2025, depending on which city and special districts cover your parcel.1Davis County. Tax District Rates 2025 Because a primary residence receives a 45% exemption, the effective rate most homeowners actually pay on their home’s full market value lands closer to 0.5% to 0.6%. Your bill is due November 30 each year, and your exact rate depends on the overlapping taxing entities where your home sits.
What Makes Up Your Tax Rate
The rate on your bill is the sum of every overlapping taxing entity’s rate, not a single number set by one government. For most Davis County homeowners in 2025, the pieces look like this:
- Davis County School District: roughly 0.6000% to 0.6306%, by far the largest slice of the bill.2Utah State Tax Commission. 2025 Tax Rates by Area
- Davis County government: approximately 0.1016%, plus small assessing and collecting levies.
- City government: varies widely, from about 0.073% in West Point to 0.216% in Clinton.2Utah State Tax Commission. 2025 Tax Rates by Area
- Special service districts for water, sewer, fire, and similar services add smaller amounts depending on where you live.
The school district accounts for roughly 60% of a typical homeowner’s bill. Two neighbors in different cities will see different totals because the city and special-district layers differ, even when the county and school district rates are identical.1Davis County. Tax District Rates 2025 Properties in unincorporated areas tend to carry lower combined rates because they skip the city layer, though they may also receive fewer municipal services.
Rates can change year to year. Any entity that wants to collect more revenue than its prior-year baseline must go through Truth in Taxation, which requires public notice and a hearing before any vote.3Utah Legislature. Utah Code 59-2-919 – Notice and Public Hearing Requirements for Certain Tax Increases — Exceptions — Audit School board hearings tend to have the biggest dollar impact on homeowners.
How Your Home Is Valued and the 45% Residential Exemption
Utah law requires taxable property to be assessed at full fair market value as of January 1 each year.4Utah Legislature. Utah Code 59-2-103 – Rate of Assessment of Property — Residential Property The Davis County Assessor uses a mass appraisal system that analyzes recent sales, market trends, and property characteristics across neighborhoods, with physical inspections on a rotating multi-year cycle.
If you use the home as your primary residence, you receive a 45% residential exemption. Only 55% of fair market value is taxed.5Davis County. Primary Residence The exemption covers the home and up to one acre of land, and only one primary residence per household qualifies.4Utah Legislature. Utah Code 59-2-103 – Rate of Assessment of Property — Residential Property A part-year home can still qualify if it is used as a residence for at least 183 consecutive days during the calendar year, which matters for new buyers purchasing mid-year or for properties switching from rental to primary use.
Vacation homes, rentals that are not a tenant’s primary residence, and commercial property do not get the exemption. They are taxed on 100% of market value, nearly double the effective rate a homeowner pays on the same value.
When Taxes Are Due and How to Pay
The county mails a Notice of Property Valuation and Tax Changes in late summer, showing proposed rates, your assessed and taxable value, and information about any Truth in Taxation hearings. The final tax notice follows in the fall with the approved rates and the exact amount owed, broken out by district.
The payment deadline is November 30 at 5:00 PM. If November 30 falls on a weekend, the due date shifts to the next business day.6Davis County. Davis County Treasurer Mailed payments count as on time if postmarked by the deadline. The Davis County Treasurer accepts online payment by electronic check or credit card, payment by mail, or in-person payment at the Treasurer’s office in Farmington. Card payments carry a convenience fee, typically 1.5% to 2.5%, that goes to the payment processor rather than the county.
If you have a mortgage, your lender likely collects property taxes through an escrow account built into your monthly payment. When rates or your assessment change, the servicer’s annual escrow analysis adjusts your monthly payment to match.7Consumer Financial Protection Bureau. Escrow Accounts A sudden jump in your mortgage payment is usually traceable to a rate increase or a higher property assessment, and the escrow statement will show the source.
What Happens If You Pay Late
Missing November 30 triggers a penalty equal to the greater of $10 or 2.5% of the tax due on each parcel. There is a narrow grace period: if you pay the full tax plus penalty by January 31, the penalty drops to the greater of $10 or 1% per parcel.6Davis County. Davis County Treasurer After January 31, the unpaid balance begins accruing annual interest at 6% plus the federal funds rate target, with a floor of 7% and a ceiling of 10%.8Utah Legislature. Utah Code 59-2-1331
Delinquent taxes compound year by year. After four years of unpaid taxes, the county can sell the property at a tax sale held in May or June.9Utah Legislature. Utah Code 59-2-1346 You can redeem the property any time before the sale by paying the full balance of delinquent taxes, penalties, interest, and administrative costs. Partial payments of at least $10 are accepted toward that balance.
Appealing Your Valuation
If you believe the assessor’s market value is too high, you can appeal to the Davis County Board of Equalization. The deadline is September 15, or 45 days after the county mails your valuation notice, whichever comes later.10Davis County. Appeals You can challenge the assessed market value, not the tax rate. Rate concerns belong at Truth in Taxation hearings.
Your appeal needs supporting evidence. The county accepts:
- Three or more recent sales of comparable properties, ideally close to the January 1 valuation date.
- A signed appraisal from a certified appraiser.
- Closing documents if you recently purchased the property below the assessed value.
- Documentation of factual errors in the assessor’s records, like incorrect square footage or a missing basement.10Davis County. Appeals
The Board schedules a hearing where both you and the assessor’s office present evidence, then issues a written decision. If you disagree, you can escalate to the Utah State Tax Commission. Appeals filed after September 15 are accepted only in narrow circumstances, such as a medical emergency or discovery of a factual error in county records.
Tax Relief Programs
Davis County administers several programs that can reduce or eliminate property taxes for qualifying residents. All applications are due by September 1 each year, and you must reapply annually. Relief does not carry over.11Davis County. Abatements – Tax Relief Programs
Circuit Breaker Credit for Older Homeowners
Utah’s Circuit Breaker program provides property tax relief to older homeowners and renters with limited income. You generally must be at least 66, with the threshold rising to 67 for people born on or after January 1, 1960.12Utah State Tax Commission. Property Tax Relief FAQ An unmarried surviving spouse of a previous recipient can qualify regardless of age. You must own the property as of January 1 of the claim year and be domiciled in Utah for the entire calendar year. The credit scales with household income, with lower income producing a larger credit.
Blind Exemption
Residents who are legally blind can exempt the first $11,500 of taxable value, which translates to roughly $150 or less off the annual bill.13Utah Legislature. Utah Code 59-2-1106 – Exemption of Property Owned by Blind Persons or Their Unmarried Surviving Spouses or Minor Orphans The exemption also extends to the unmarried surviving spouse or minor orphan of a blind person.11Davis County. Abatements – Tax Relief Programs
Disabled Veteran Exemption
Veterans with a service-connected disability rated at 10% or higher receive a property tax exemption proportional to the disability percentage. A veteran rated at 50% disabled receives 50% of the full exemption amount for the year. Veterans classified by the VA as individually unemployable are treated as 100% disabled regardless of the percentage rating.14Utah Legislature. Utah Code 59-2-1104 – Definitions — Armed Forces Exemption — Amount of Armed Forces Exemption The unmarried surviving spouse or minor orphan of a veteran killed in action or who died in the line of duty can receive the full exemption on their primary residence. The exemption applies to the property owned on September 1 of the tax year.11Davis County. Abatements – Tax Relief Programs
Property Taxes on Your Federal Return
If you itemize on your federal return, Davis County property taxes count toward the State and Local Tax (SALT) deduction. Under the One Big Beautiful Bill Act passed in 2025, the SALT cap rose from $10,000 to $40,000 for tax years 2025 through 2029. The full $40,000 cap is available to taxpayers with income up to $500,000, phases down between $500,000 and $600,000, and reverts to $10,000 above $600,000. Thresholds are halved for married taxpayers filing separately.
Most Davis County homeowners will find their property taxes alone fall well below the cap. A home assessed at $500,000 with the residential exemption generates a bill in the neighborhood of $2,800 to $3,000. The cap tends to matter only when property taxes combine with Utah state income tax to approach or exceed the limit, which typically happens at higher incomes.