Board of Commission majority committed to work with County leaders toward a lesser amount of revenue increase than the 30% maximum cap: 14.9% on the portion of property tax that goes toward general fund operations.

In November, County leaders held 3 Open Houses for the public to learn about the proposed revenue increase for property taxes to be paid in 2026. The last truth in taxation hearing for the Davis County general fund occurred in 2016. Since that time, a total of 32% inflation has reduced the County's purchasing power to run services required by State law.

A formal hearing was also held for the public the evening of Tuesday, December 2. Commissioners give many thanks to the staff who attended, presented information, answered questions, and helped to host these events.

The following are facts to help everyone better understand property taxes in Utah:

1. Property tax is how local government services are funded in the State of Utah. Multiple taxing entities receive property tax revenue: each resident's city, the local School District, and other organizations that are not county government.
2. The County's proposed 2026 tax increase is not for the entire property tax bill; it is only for the portion which goes to the Davis County general fund.
3. Inflation impacts everyone, including the cost of government services. County government is largely a service organization. Leaders have cut, absorbed new State laws, tightened the belt, and lasted 9 years since the last revenue increase.
4. When property values go up, the multiplier goes down unless a taxing entity raises more revenue with a tax increase. The revenue collected must remain flat by law. However, as previously stated, multiple entities get their revenue through property taxes, so there could be increases reflected on the tax bill even when the County is not raising taxes.
5. The maximum additional amount needed to continue current service levels was published at 29.7%. The Controller also provided a scenario for just under a 15% increase and a policy analysis for no tax increase, which was considered "draconian" because of inflation.
6. County leaders on the budget committee had already recommended a restructure of wages and payroll benefits for the tentative budget. Additionally, the 2026 tentative budget did not fund requests for expenses not required by State law.
7. About 2/3 of the general fund provides public safety and criminal justice services. The rest of the account funds other County offices and functions required by State law.
8. County leaders are concerned about State unfunded mandates and a shift (that the State is aware of) from commercial tax liability to residential. Read "Performance Audit of Local Authorities' Property Tax and the Shifting Tax Burden" (the legislative audit on property tax.)

More info is provided on the County website. Use the link below to learn more.