Frequently Asked Questions

Truth & Taxation- What does that mean?

Utah’s “Truth in Taxation” laws were passed in 1985.  Utah’s “Truth in Taxation” laws are revenue-driven.  That means the requirement to hold a “Truth in Taxation” hearing is based upon the collections of a taxing entity, not the rate charged.  Utah law requires “Truth in Taxation” hearings to be held when a taxing entity elects to collect more revenue than was collected the previous year, although the entities are permitted to keep revenues generated by “new growth”—such as value added from a new subdivision or a new business. 

The determination that a property tax increase is being proposed is made by the Tax Commission’s Property Tax Division.  The certified tax rate—established by the Property Tax Division, is that rate which will yield the taxing entity the SAME property tax revenue that it collected in the previous year (and includes an allowance for revenue generated from real new growth in its tax base).  That determination is based on a comparison of an entity’s proposed tax rate with its certified tax rate.  (http://propertytax.utah.gov/about/truth.html)

Example

A city collects $1.2 million in taxes during Year 1.  A new subdivision is constructed during the year.  In Year 2, a certified rate will be set to permit City A to collect $1.2 million, plus additional revenues from the new growth.  Revenues collected in Year 2 are $1.5 million.  In Year 3, City A will be given a certified rate permitting it to collect $1.5 million.  But in Year 3, it only collects $1.1 million because of an economic downturn and some individuals & property owners didn’t pay their property taxes.  In Year 4, City A is given a certified rate that permits it to collect only $1.1 million, plus any growth.

Since the process is “revenue driven” and not “rate driven,” it only allows for an increase in taxes to provide for inflationary growth through the “truth in taxation” and public hearing process.

What would I Pay in City Property Tax in other Davis County Cities?

Residential: Residential property taxes are calculated allowing the owner a 45% exemption of their home value.  The remaining 55% of the home value is taxed at the approved property tax rate.

If you were to live in a home valued at $250,000 in Davis County, you would pay the following City property taxes:

Commercial: Commercial property is not allowed the 45% exemption as residential property.  So, if you owned a commercial property valued at $250,000 in Davis County, you would pay the following City property taxes:            

Rates for Clearfield & W Point adjusted for N. Davis Fire District Rates for Bountiful, Centerville, North Salt Lake, West Bountiful, & Woods Cross adjusted for So. Davis Recreation District and South Davis Metro Fire District.

What is our Property Tax Rate & How dose it Compare with other Davis County Cities?

Kaysville City’s 2020 Property Tax Rate is 0.001589.  This is in the lower portion of the property tax rates in Davis County.

Rates for Clearfield & W Point adjusted by .001175 due to N. Davis Fire District.  Rates for Bountiful, Centerville, North Salt Lake, West Bountiful, & Woods Cross adjusted by .000317 due to So. Davis Recreation District and .000218 for the South Davis Metro Fire District.

How much Property Tax is Collected Per-Capita?

Based on the State Tax Commission’s 2020 Certified Tax Rate Revenue, Kaysville City’s Property Tax Per-Capita is at $112.  W Bountiful at $231 leads the County and Sunset is the lowest in Davis County at $41.

Population used to compute per capita based on 2019 Projection of Census Based on the State Tax Commissions’ Certified Tax Rate Revenue. Certified Tax Rate Revenue not adjusted for N. Davis Fire District or So. Davis Recreation District and So.Davis Metro Fire.

Where do my Property Taxes Go?

As a resident of Kaysville City, your property taxes go to: 

• Davis School District 63%
• Davis County 17%
• Kaysville City 13%
• Weber Basin Water District 1% 
• Mosquito Abatement 1%
• Davis County Library 3%
• Central Davis Sewer District 2%  

Approximately 13% of your total property taxes go to Kaysville City.

Residential and Commercial- How much do they Pay in Property Taxes?

As a result of Kaysville being a bedroom community, 93% of the property values are residential.  Consequently, the majority of the property taxes are collected from residential properties (85%).  Commercial property taxes are 7% of the taxes collected.

How do I, as a Resident, Benefit from the Property Taxes Kaysville City Receives?

In FY 2019, Kaysville City collected $3,401,988.  

Your property taxes are used in the general fund for such services as:  

• Administration 19%
• Parks, Recreation, and Community Events 18%
• Planning, Zoning and Code Enforcement 6%
• Police and Fire 41%
• Public Works 7%
• Utility Fees 2%
• MDA 3%
• Debt Service 2%
• Capital Projects 2%