Tax relief and valuation review

Protect your exemption and appeal rights.

A homestead exemption, senior-relief program, or valuation protest can change the amount a homeowner owes—but only if the filing reaches the right local office in the correct window. Use the verified county guidance below as your working checklist, then confirm the current form and deadline with Davis County Assessor's Office.

Relief programs

What the local record says

Homestead filing

The filing guidance for this county is: Return a Davis County residential declaration when requested; for 2026 low-income/circuit-breaker and other annual tax-relief applications, the deadline is September 1, 2026. Davis County generally grants the primary-residential exemption by default but accepts applications when needed. Use the official form or application channel, provide the residence and ownership documentation requested, and keep a copy of the submission.

Open homestead application

Senior citizen tax relief

Utah's 2026 Mandatory Senior Deferral Program is available through the county to qualifying owners age 75+ of a single-family primary residence, subject to ownership, income, value/resource, mortgage-consent, and delinquency requirements; the 2025 household-income limit is $88,442 and the annual filing deadline is September 1, 2026. Other county-administered relief can include the homeowner low-income credit/abatement, blind, disabled-veteran, and active-duty exemptions. Official state publication: https://tax.utah.gov/forms-pubs/pub-36/ Davis County's 2026 low-income circuit-breaker/indigent application is at https://www.daviscountyutah.gov/docs/auditorlibraries/default-document-library/2026-circuit-breaker-indigent-application.pdf.

Valuation cap or growth limit

Utah has no county-specific annual valuation cap comparable to Texas's homestead cap. County assessors annually update fair-market value; a qualifying primary residence and up to one acre receive a 45% residential exemption and are taxed on 55% of market value. Qualifying agricultural land may instead be valued by productive capability under the Utah Farmland Assessment Act. Official guidance: https://tax.utah.gov/propertytax/tax-relief/primary-residential-exemption/ Davis County's assessor page confirms the primary residence is assessed at 55% of fair-market value.

Appealing an assessment

Build the objection around evidence and the notice date.

Calendar the window

Use the valuation notice and the county’s published protest guidance to determine the last day to file. Do not assume the payment deadline controls the appeal.

Assemble support

Gather comparable sales, photographs, repair records, appraisal evidence, property characteristics, and any documentation that explains why the assessed value is incorrect.

File and preserve proof

Submit through the official channel, save the confirmation, and attend the board or review hearing if one is scheduled. An appraiser or attorney can help evaluate evidence when the value or stakes are substantial.

The verified protest guidance for this county is: For 2026 real property, within 45 days after valuation notices are mailed or by September 15, 2026, whichever is later; Davis County's 2026 appeal page identifies September 15, 2026 as the filing deadline. If the language is not a specific calendar date, contact the office promptly for the current notice and board-review schedule.