• 61 S. Main St. Farmington, UT 84025
  • (801) 451-3494
  • M-F 8am to 5pm

Board of Equalization


The Davis County Commission is the Board of Equalization (BOE). As the BOE they make all final decisions regarding the adjustment and equalization of real and personal property values and assessments in Davis County. They review the recommendations and findings of Hearing Officers appointed by the BOE.

 

The Davis County Auditor mails a "Notice of Assessors' Property Market Valuation" at the end of July each year. If you disagree with the market value of your property as stated on that notice, you may Appeal the value with the BOE, at the Tax Administration office. 

To the left of this screen is the Appeal applications.

In the Appeal process the "Qualified Real Property" may change who has the burden of proof. There are Frequently Asked Questions that explain what & how Qualified Real Property works. 

This is important information for Appeal hearing on qualified Real Property.

  • It is important both parties come fully prepared to argue their opinion of value, regardless of who carries the burden of proof.
  • The county BOE will be free to consider all evidence available to them, even if the inflation adjusted value is presumed most correct.
  • The party arguing against the inflation adjusted value may be subject to greater scrutiny by the county BOE.
Frequently Asked Questions

For late appeals, please call or visit our office using our contact information below.



You may contact us:

By Phone:  801-451-3331 or 801-451-3329
By Email:  taxadmin@daviscountyutah.gov

 

At our Office: 
Tax Administration 
61 South Main Street, Room 101
Farmington,  UT 84025

or Write to us at:
Davis County Board of Equalization
Tax Administration Office
P.O. Box 618, Room 101
Farmington, Utah 84025

Instructions for Completing a Request for Review of Market Value Application



NOTE: You may only appeal the market value placed on the property, not the tax rate.

Property Owners Name: Required. Only the current owner of the property or their agent may appeal.

Mailing Address: Current mailing address of the property owner.

Market Value: The market value for the current year as shown on the Valuation Notice.

Property Serial Number: Required. The property serial number of the property being appealed, located on the Valuation Notice.

Day Time Phone Number: Required. A current phone number to contact the owner.

Address of Property: This is only needed if the mailing address is different than the property address.

Owner' Statement of Fair Market Value: Required. The value of the property as of January 1st of the current year as supported by the evidence you've submitted.

Evidence

A. A complete copy of closing documents signed by the Title Agent.

B. A complete copy of an appraisal signed by a Certified Appraiser.

C. Sale of 3 or more comparable properties as close to January 1st of the current year as possible.

D. Income Approach to Value: Used by commercial, industrial or rental properties.

E. Factual error in Assessor's data. Used for square footage difference, no basement, car port versus garage. Difference in value is not a factual error. You must submit supporting documentation.

Signature of Owner or Agent: Required.

Authorization to Represent Owner: Only required if an agent is filing on the owners behalf. The owner must sign the application and it must be notarized.


THE DEADLINE TO FILE IS SEPTEMBER 15 OF THE CURRENT YEAR.


Late Appeal Application


The deadline for filing real property appeal applications for the 2023 tax year is September 15, 2023.   Requests received after the deadline have to be reviewed by the Board of Equalization (BOE) in order to determine whether the appeal can be accepted or if they have to deny.

Please fill out the late appeal application (this is the form with all the lines) stating why you are submitting this appeal after September 15, 2023.  The BOE does not review value at this point.  The BOE reads the explanation (your situation) to determine if they can accept the late appeal or not.

This Late appeal application needs to be submitted with the Original appeal application and your supporting documentation because if this late appeal is accepted it will be put in the system to be worked.

Please sign both the Late appeal application and the Original appeal application.

Once the appeal applications are received it will be reviewed by the Board of Equalization and a letter will be mailed to you informing you if the appeal could be accepted or Denied.  The Board of Equalization may accept appeals filed after the deadline for extenuating circumstances. 

If you have any question please call the Tax Administration department 801-451-3329 or email us at taxadmin@daviscountyutah.gov.


This Personal Property Penalty Waiver Appeal application must be filed with the Board of Equalization within (30) calendar days of notification of penalty. 
Please hand deliver application to:

Tax Administration 
61 South Main Street, Room 101
Farmington,  UT 84025

Or Mail to: 
Tax Administration 
PO Box 618, Room 101
Farmington,  UT  84025

Copyright © Davis County Government. All Rights Reserved