Davis County, UT Property Tax Appeals: Sept 15 Deadline

Davis County, Utah homeowners appeal their property's market value to the Davis County Board of Equalization, and the deadline for 2026 was September 15, 2026. That window has closed, so the next one is September 15, 2027. If you missed this year, Davis County takes a late appeal application that the Board reviews for extenuating circumstances. The Board does not look at value at that stage, only at your reason for filing late.

Rules for the rest of Utah are in our Utah property tax appeal guide.

2026 deadline and where to file

Status as of October 10, 2026.

• 2026 deadline: the county says the deadline for real property appeals for the 2026 tax year was September 15, 2026. One paragraph on the same page states September 16, so count on the 15th.
• Late appeal: fill out the Late Appeal Application stating why you are filing after September 15, 2026, and send it with the original appeal application and your supporting documents. Sign both. The Board mails a letter saying whether it accepted or denied the late filing.
• Where: Tax Administration, 61 South Main Street, Room 101, Farmington, UT 84025, or P.O. Box 618, Room 101, Farmington, UT 84025. Online application and phone are also listed.
• Next regular deadline: September 15, 2027, which is the generally applicable state date.
• State Tax Commission: Form TC-194 within 30 days of the date on the county board's decision.

How assessments work in Davis County

Utah values property at fair market value as of January 1 each year. The county assessor uses computer-assisted mass appraisal to set a value for every parcel and must mail the initial valuation notice no later than July 22. You can only appeal the market value on that notice, not the tax rate. In Davis County the County Commission sits as the Board of Equalization and makes the final decisions on adjusting and equalizing values, after reviewing the recommendations of hearing officers it appoints. Davis County also explains how "qualified real property" can change who carries the burden of proof when you appealed and won a reduction the year before.

The owner has to bring some evidence to win a lower value. The Utah State Tax Commission lists the usual kinds: a recent sale or closing documents, an appraisal, sales of comparable homes close to January 1, or a factual error in the county's record such as the wrong square footage. A difference of opinion about value is not a factual error. Once the County Board of Equalization decides, the written decision can be appealed to the Utah State Tax Commission.

Exemptions and their deadlines

• Primary residential exemption: Utah exempts 45 percent of the market value of a primary residence, which makes the taxable value 55 percent of market value. The home must be occupied as a primary domicile for at least 183 consecutive days in a calendar year, and a household can claim only one in Utah.
• When you must apply: beginning January 1, 2027, you file Form TC-473A with the County Board of Equalization if the ownership interest changed (including deed, trust or name updates), if the home was ineligible the prior year, or if the board has reason to think it no longer qualifies.
• Deadline: September 15. The Tax Commission says the county board cannot accept late applications, and a missed deadline can mean the home is taxed at 100 percent of market value for that year.
• Other relief: the Tax Commission lists separate forms for active-duty armed forces, veterans with a disability and blind persons. Your county's tax relief office handles those applications.

How to appeal, step by step

1. Read your valuation notice. Note the parcel or serial number and the market value. Davis County has a short video on how to read the notice, linked on its appeals page.
2. Check the record. Compare square footage, basement, garage and lot size to what you know. A factual error is the easiest appeal to win.
3. Build your evidence. Closing documents, an appraisal signed by a certified appraiser, or three or more comparable sales as close to January 1 as possible. Davis County also accepts an income approach for rental, commercial or industrial property.
4. File by September 15. Apply online, or call Tax Administration at 801-451-3331 or 801-451-3329, email taxadmin@daviscountyutah.gov, or visit Room 101 at 61 South Main Street in Farmington. Only the current owner or an agent can appeal, and an agent needs a notarized authorization from the owner.
5. Attend the hearing. The county board reviews your evidence and issues a written decision. Come prepared to argue your value even if the county carries the burden of proof, because the Board can consider all the evidence.
6. Appeal to the State Tax Commission if you disagree. File Form TC-194 with the County Auditor within 30 days of the date on the county board's decision. The Auditor forwards the record to the Commission's Appeals Unit.

What property taxes cost in Davis County

The U.S. Census Bureau's American Community Survey (2020-2024 five-year estimates) puts the median real estate tax paid by Davis County homeowners at $2,665 a year, against a median home value of $505,500. That is an effective rate of about 0.53% of home value (median tax divided by median value). It is a countywide figure: your own rate depends on your city, school district and special districts, so read the rate on your actual bill. About 89,654 homes in the county are owner-occupied. Source: Census Reporter, tables B25103 and B25077.

Check your value before you file

Start with the free Grove Hopper over-assessment check: enter your address and we compare your assessment to the data and tell you whether an appeal looks worth your time. If it does, we prepare your appeal documents. You review, sign and file them yourself with the Davis County Board of Equalization. We do not file for you or represent you, and we are not attorneys, accountants or a tax firm.

Contacts

• Davis County Tax Administration (Board of Equalization): 61 South Main Street, Room 101, Farmington, UT 84025 · 801-451-3331 or 801-451-3329 · taxadmin@daviscountyutah.gov
• Utah State Tax Commission Appeals Unit: 1950 West 210 North, Salt Lake City, UT 84134 · fax 801-297-3919