Value Abatement and Property Tax Information

Many residents may have experienced a significant increase in property values and/or increase in property taxes assessed this year. The Davis County Assessors office handles the assessing of the value of all properties in Davis County. If you have questions or concerns about your assessed value, or overall property taxes, you can contact the Davis County Assessor's office.  There is a process to appeal the assessed value of your property if you feel that it is in error through the Davis County Assessors Office (click here for a link).   You may also qualify for abatement of a portion of you taxes (click here for a link).  Additional property tax information is available at the Davis County webpage.

Property taxes and property values

The issue of property taxes and property values can be a frustrating and difficult issue to understand. Centerville City’s portion of your total tax bill should be around 10%. The City has not had an increase in the "Certified Rate" since 1992.

"Certified Tax Rate" is the rate applied as a percentage of the taxable value by a taxing entity.

 Certified rate example:

Taxable Value       Certified Rate      Taxes Due
 $200,000                .001                       $200.00

The Certified rate is adjusted down as the value of all existing properties in the City increase. An increase in property value should not necessarily mean in increase in the amount of taxes you pay. The City only receives additional tax dollars from new growth from one year to the next. In the past 3 years the Certified rate for Centerville has decreased by 39.80%. That is because the total value of properties in the City have been reassessed by 39.80% over that period of time. Tax revenues from new construction has grown 7.3% over that same time period.

Tax rate adjustment example:

Year 20XX taxes:
Total all values                      Certified Rate                       Total Taxes 
$60,000,000                           .001                                         $60,000

Following year re-assessed values by 30%:
Total All Values                    Adjusted Rate                      Total Taxes 
$78,000,000                         .000769                                    $60,000

So why does my taxes go up (or down)? There are two reasons. Either the Certified rate for a taxing entity goes up or the value of your property increases more than others in the City. Any government entity cannot increase the Certified rate unless it goes through a "Truth in Taxation Process" (State of Utah Tax Commission). What is more common is the shifting of taxes. If a particular property’s assessed value increased more than 39.80% in the last three years the amount due from that property increased, but the amount due from other properties in the City decreased. The most significant tax shifts occur with taxes that are charged County wide, such as Davis School District and Davis County, or within districts such as the South Davis Recreation District or Mosquito Abatement. If values of properties in Centerville increase more than other areas in the County or district then a shift in taxes occurs from, for example West Bountiful, to a property or properties in Centerville for County or district wide taxes.

If you have questions regarding taxes in Centerville, please contact the City Finance Director Blaine Lutz at blainel@centervilleut.com or 801-295-3477.