Truth in Taxation

Understanding the Need for a Property Tax Increase

Clear facts, what changed since 2017, and how we keep essential services funded without waste.

County operations last increased in 2017 Inflation since 2017: 32% Utah certified tax rate process
2017
Last general operations increase
+32%
Inflation since 2017
Structural gap
Costs have outpaced revenue

What is being proposed

The County is proposing to increase taxes by $12.7 million (29.97%) or $8.37 per month on the average house in Davis County.

Why a tax increase is being proposed

Counties in Utah do not receive more property tax revenue simply because property values rise. Revenue changes only when the certified tax rate is adjusted.

Revenue vs expenditures since 2020

Revenue growth +$10.4M
Expense growth +$20.3M

Costs have grown nearly twice as fast as revenue. This creates an ongoing structural gap.

Examples of cost increases since 2020

Area Cost increase Explanation
County Attorney’s Office +$3.08 million Competitive pay and staffing to manage increased caseloads and prosecution responsibilities.
Pretrial & Legal Defender Services +$2.47 million Ensuring fair and timely access to justice.
Public Safety Salaries & Wages +$7.12 million Competitive pay to retain and recruit patrol and corrections deputies and support staff.
Inmate Medical Care +$2.6 million Rising health care costs for inmates.

What the County has done to save money

  • Eliminate 15 positions, most from public safety, saving nearly $1.6 million per year.
  • Directed departments to cut additional operating costs.
  • Used one-time federal ARPA funds to temporarily balance budgets without raising taxes.

Before proposing any tax increase, the County took serious steps to control costs and reduce the impact on taxpayers. These actions have helped, but they aren’t enough to close the gap between ongoing costs and ongoing revenue.

Temporary COVID 19 related funding is ending

Federal ARPA funds were used responsibly to delay a property tax increase. Those funds end in 2026.

Option 1

Raise property taxes to maintain current service levels.

Option 2

Cut essential services that residents across the County rely on.

Frequently asked questions

According to the Utah Taxpayers Association 2024 Cost of County Government report, Davis County had the lowest taxes per $1,000 of income in the state and the 7th lowest cost per capita.
No. The Animal Care Fund is a separate, restricted fund with its own dedicated tax rate. In 2021, the State changed the law to allow Counties to levy a county wide property tax for animal welfare services as long as cities lowered their tax rate by a corresponding amount. Tax revenues collected under this levy can only be used for animal welfare services and cannot be used for general County operations or other departments.
No property taxes were used to build the Western Sports Park. The facility was funded with restricted tourism tax revenue, which can only be spent on tourism projects. The park also reduces pressure on property taxes by paying $1.8 million annually in lease payments to the County.
Join us at a public open house to ask questions and review details with staff. View dates

Public open houses

Thu, Nov 6, 2025
6:00 pm to 8:00 pm
Layton Library
Layton Library, 155 North Wasatch Drive, Layton, UT 84041
Wed, Nov 12, 2025
6:00 pm to 8:00 pm
Centerville Library
Centerville Library, 45 S 400 West, Centerville, UT 84014
Tue, Nov 18, 2025
6:00 pm to 8:00 pm
Syracuse Library
Syracuse Library, 1875 S 2000 W, Syracuse, UT 84075

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