Davis County property-value appeals

A Davis County appeal challenges the county’s market value for the property. It does not challenge the tax rate. Start with the current valuation notice and the parcel serial number, then use the Davis County Board of Equalization filing route.

For 2026, Davis County’s current-year notice lists September 15, 2026. Utah law adds an important qualification: a real-property valuation or equalization appeal is due by the later of September 15 or the last day of the 45-day period that begins when the county auditor provides the valuation notice. Read the notice date before treating September 15 as the answer, and confirm the resulting deadline on the live county filing page.

There is a date conflict on that county page. Its 2026 notice and late-appeal section use September 15, while a generic instruction line still says September 16 of the current year. For a 2026 filing, use the 2026-specific September 15 line together with Utah’s later-of rule; do not build the deadline around the generic September 16 sentence.

The application asks for the parcel serial number, the county value, and the value the owner believes the property had on January 1. The evidence should support that requested market value. Davis County lists several routes: closing documents, a signed appraisal, at least three comparable sales near January 1, an income approach for income-producing property, or documentation showing a factual error in the property record.

Choose the evidence that matches the reason for the appeal. A recent closing may speak directly to market value. Comparable sales need enough property detail and timing to explain why they are comparable. A wrong square-footage, acreage, condition, or improvement entry belongs in a factual-error packet. The existence of evidence does not promise a reduction; it gives the board a supported value to review.

If the ordinary deadline has passed, do not treat the late lane as an automatic extension. Davis County calls for a late application, the original appeal application, and supporting documentation. The board first decides whether the late filing can be accepted. That threshold decision is separate from deciding the property’s value.

Before filing, save the valuation notice, parcel record, county value, requested January 1 value, completed application, evidence, and submission receipt. If the notice arrived late, calculate the statutory 45-day endpoint from the notice date and confirm it with the county. If the deadline may already have passed, open the current late-appeal instructions before assembling the packet.