What Davis County Buyers and Sellers Should Know About Property Taxes

How do property taxes really work for Davis County homeowners?

In Davis County, your property tax bill is calculated on just 55% of your home’s assessed market value, not the full amount, because Utah grants primary residences a 45% exemption under Utah Code §59-2-103. Your actual bill then depends on the combined rate for your specific tax district, which stacks county, city, school, and special-district levies. Rates vary by city within Davis County, so two homes with similar values in Kaysville and Farmington can produce different annual bills.

Key Takeaways

• Utah’s 45% primary residential exemption means Davis County homeowners are taxed on only 55% of their home’s assessed fair market value, not the full amount.
• The exemption is limited to one primary residence per household; second homes and most rental properties in Kaysville and Farmington are typically taxed on 100% of assessed value.
• According to the Davis County 2025 Tax District Rates PDF, combined rates across Davis County districts generally fall in the 0.9%–1.1% of taxable value range, with variation by city and special district.
• Utah’s Truth in Taxation rules require public hearings before any rate increase, but your bill can still rise when assessed values go up, even if the rate stays the same.
• When you buy or sell in Davis County, the title company prorates the current year’s tax between buyer and seller at closing based on county tax records.

How does Utah’s 45% exemption change your actual tax burden?

This is the piece most buyers and sellers miss. Utah doesn’t tax your home’s full market value. Under Utah’s primary residential exemption, a home you occupy as your primary residence is assessed at 100% of market value by the Davis County Assessor, but the taxable value used to calculate your bill is only 55% of that figure. The other 45% is exempt.

The math works like this: your taxable value equals your assessed fair market value multiplied by 55%. Your total tax due is then that taxable value multiplied by your combined local rate (county + city + school district + any special districts). Utah State Tax Commission Publication 27 lays out this calculation clearly for primary residences, including land up to one acre.

That exemption is substantial. It’s one reason Utah is characterized as a relatively low-to-moderate property tax state in national comparisons, as noted in the Utah Property Taxes 2024 Annual Statistical Report. But the word “relatively” matters, your bill still depends on your assessed value and your specific district’s combined rate, and both of those can move year to year.

What happens when the property is not your primary residence?

The exemption is limited to one primary residence per household. If you own a second home in Farmington, a rental in Kaysville, or an investment property anywhere in Davis County, that property is generally taxed on 100% of its assessed market value, no 45% discount. As the Utah State Tax Commission makes clear, the classification of the property drives the calculation, not just the property type.

For investors active on the Wasatch Front, this is a real bottom-line difference. A rental property carrying the full assessed value will generate a meaningfully higher annual tax bill than a comparable owner-occupied home next door. That difference affects your cash flow projections, and it’s something I walk every investor client through before they run their numbers.

How rates vary across Davis County cities

Your tax district code, not just your city name, governs your exact rate. The Davis County 2025 Tax District Rates PDF lists combined rates for districts including CTVL (Kaysville), BTFL (Bountiful), SYR (Syracuse), NSL (North Salt Lake), and others. Combined rates across those districts generally fall in the 0.9%–1.1% of taxable value range, with variation depending on which city, school district, and special-service districts apply to your parcel.

Those 2025 figures are the most recent detailed district-level rate sheet identified as of September 9, 2026. Before you close on any Davis County property, confirm the current-year rate for that specific tax district, rates are certified annually, and the 2025 sheet should not be treated as the final 2026 word without verification.

Source: Utah State Tax Commission; Utah Code §59-2-103. Table reflects general classification rules, confirm your specific parcel’s classification with the Davis County Assessor.

What changes when you buy or sell in Davis County?

Property taxes are one of the carrying costs that buyers underestimate and sellers sometimes forget to factor in. My post on Davis County homeownership carrying costs covers the full picture, but property tax deserves its own conversation because the numbers can shift at the moment of sale.

At closing: how taxes are prorated

In a typical Davis County transaction, the title company pulls current county tax information and prorates the year’s tax between buyer and seller based on the closing date. If taxes have been paid ahead, the seller may receive a credit; if they’re due after closing, the buyer gets a credit. The exact proration method is determined by local practice and the terms of your purchase contract, so it can vary slightly from one transaction to the next. Your title company will show the breakdown on the settlement statement.

When you buy: the first reassessment after purchase

When you close on a home in Kaysville or Farmington, you step into the current assessed value and tax classification. Utah assessors value locally assessed property annually, per the Utah State Tax Commission’s process for locally assessed property. Your first full tax year as owner may bring a valuation change if market conditions or improvements differ from the prior year’s assessment.

If you’re buying as a primary residence, confirm with the Davis County Assessor that the property is correctly classified. A newly purchased home may carry the prior owner’s classification until county records update, and that can affect your next tax cycle. It’s a simple check, but one worth making when you move in.

If you’re an investor or converting to a rental

If you’re purchasing in Davis County as an investment, or if you’re a current homeowner planning to convert your Kaysville or Farmington home to a rental, understand that losing the primary residence exemption means the full assessed value becomes taxable. That change can materially affect your annual carrying costs. The Davis County property tax homeowners guide on our site goes deeper on classification and what to confirm with the Assessor’s office.

Can your property tax bill go up even when the rate stays the same?

Yes, and this is the misunderstanding I hear most often from Davis County homeowners. Many people assume a stable tax rate means a stable bill. It doesn’t.

Utah’s Truth in Taxation system, explained by the Utah Homeownership Authority, requires local governments, including Davis County, Kaysville, and Farmington, to hold public hearings and meet notice requirements before they can formally increase the property tax rate above the certified level. If rising values would push total revenues higher, the certified rate is automatically adjusted downward to hold revenues constant. That part protects you from rate creep without public input.

But here’s the catch: even with a lower rate, a sharp increase in your assessed value can push your bill higher. The rate times a bigger number still produces a bigger result. As the Utah property tax increase explainer from AppealDesk notes, homeowners on the Wasatch Front have seen bills climb during years of strong appreciation, not because anyone voted to raise rates, but because the underlying assessed values moved.

The short version: your rate going up requires a public hearing and formal action; your bill going up only requires your home’s value to increase. Those are two different things, and conflating them leads to surprises at the mailbox.

If you think your assessed value is out of line with actual market conditions, the Davis County Assessor’s office is the starting point for a review. That conversation is worth having before you assume the bill is fixed.

If you want the full picture of what property taxes mean for your specific situation in Davis County, whether you’re buying, selling, or evaluating a rental, that’s a conversation worth having with someone who knows this market. Reach out and let’s talk through your numbers.

If you’d like to see what’s currently available in Kaysville, Farmington, and across Davis County, you can search active listings here.

Clients who’ve worked through these questions with me have been kind enough to share their experience, you can read those reviews on Google and Zillow.

Frequently Asked Questions

Am I really only taxed on 55% of my Davis County home’s value if it’s my primary residence?

Yes. Under Utah’s primary residential exemption, a qualified primary residence receives a 45% exemption from assessed fair market value, so the taxable value used to calculate your bill is 55% of what the county assessor determines your home is worth. This applies to one primary residence per household, it does not apply automatically to second homes, rentals, or vacant land.

Why is my neighbor’s property tax bill different from mine, even though our homes are similar in value?

Your bill is driven by your specific tax district code, which combines the county rate, your city’s rate, your school district levy, and any applicable special-district charges. Two homes with similar market values in different parts of Davis County, or even in different service areas within the same city, can land in different tax districts with different combined rates. The Davis County 2025 Tax District Rates PDF shows how those rates stack by district.

If I convert my Kaysville home to a rental, do I lose the 45% exemption?

Generally, yes. The primary residential exemption applies when the property is someone’s primary residence. If you convert to a rental and it’s no longer your primary home, the property will typically be taxed on 100% of its assessed value rather than 55%, which raises your annual tax burden. Confirm the classification change with the Davis County Assessor when the use changes so your records are updated correctly.

Can Davis County raise my property tax rate without any notice or public input?

No. Utah’s Truth in Taxation system requires Davis County and its cities to hold public hearings and meet notice requirements before formally adopting a rate above the certified level, as outlined by the Utah Homeownership Authority. What can happen without a rate increase is that your assessed value rises, and even a flat or reduced rate applied to a higher value produces a higher bill, so rate stability does not guarantee bill stability.

When I buy a home in Davis County, how does the title company handle property taxes at closing?

The title company pulls current county tax data and prorates the year’s tax between buyer and seller based on the closing date, showing the adjustment on your settlement statement. If taxes are paid ahead, the seller may receive a credit; if they’re due after closing, the buyer typically receives one. Exact proration conventions are set by local practice and your purchase contract, so the specifics can vary, your title company will walk you through the line items before you sign.

Equal Housing Opportunity. Bryson Real Estate LLC, Principal Broker of Record, licensed with the Utah Division of Real Estate. This article is general information only and does not constitute legal, tax, or financial advice. Confirm your specific property tax classification, assessed value, and carrying costs with the Davis County Assessor, your title company, tax advisor, or lender.