State Tax Commission Denies Kaysville City’s 2025 Property Tax Increase

Kaysville City’s proposed property tax increase for 2025 was recently denied by the Utah State Tax Commission because the City did not meet new state procedural requirements. This means property taxes will stay the same in 2025 as they were in 2024.

The Davis County Treasurer will mail annual property tax notices in late October. For 2025, the City’s property tax rate will be 0.001455, slightly lower than 2024’s rate of 0.001512. The small rate reduction will be offset by a slight increase in home values, so the total tax collected by the City will remain the same.

Why the Tax Increase Was Denied

We’re told by the Tax Commission that approximately 60% of cities and school districts in Utah have been found non-compliant with this new legislation. Kaysville’s non-compliance was due to a failure to hold a public meeting with no items on the agenda other than consideration of the proposed tax levy and to address all regular business of the City before the tax levy meeting:

•    The City properly provided notice to residents and held a public hearing on August 7, 2025 at 6:30 p.m. to discuss the proposed tax levy. Residents attended and provided comments.

•    However, the City also held a regular council meeting at 7:00 p.m. after the tax hearing, and the City voted on the budget approval during the regular meeting—standard and appropriate procedure until this year.

•    The new state law requires any regular council business to be addressed before the tax hearing, not after.  

The new legislation was one of a record 959 bills that were introduced in this year’s state legislative session. Cities work closely with the Utah League of Cities and Towns and state legislators to track bills and the requirements they pose for cities. Staying on top of the volume and complexity of the bills can be challenging, but we must do better. The City Manager takes responsibility for the error, and staff are taking steps to prevent any recurrence in the future, including seeking communication from the Tax Commission about procedural requirements.   

Impact on Residents and City Plans

Kaysville has a relatively low property tax rate, third lowest among the 15 cities in Davis County. The proposed increase would have added about $14.61 per month for a home valued at $690,000 (the average home value in Kaysville). The increase was intended to help cover:

•    Rising costs for basic city services such as police, fire/EMS, cemetery, parks and recreation, etc.

•    Funding for Kaysville’s first-ever community fitness center (“Kaysville Field House”) near Kaysville Junior High, in partnership with the Davis School District

The Field House is in the final design phase, with construction expected to start in early 2026 and finish by late summer 2027.

Financial Management

The City maintains a reasonable fund balance to cover unexpected drops in revenue or spikes in costs in accordance with best financial practices and state requirements. This fund balance is adequate to absorb the lower-than-expected property tax revenue for this year. However, the City will need to carefully consider ongoing revenues and costs and adjust accordingly next year to ensure it can continue to provide reliable, cost-effective and responsible services to residents. The City remains on solid financial footing and committed to serving residents with transparency, responsibility, and care.