How are property tax rates determined in Utah?

Property tax rates in Utah are set by each taxing district (municipality, school district, park district, library, etc.) based on their annual levy (the amount of tax revenue they need). The rate is calculated by dividing the levy by the total assessed value of all property in the district.

What is the composite tax rate?

The composite tax rate is the sum of all overlapping taxing district rates that apply to a specific property. A typical property may be taxed by several overlapping districts. The composite rate determines your total tax bill when multiplied by your property's assessed value.

Why do tax rates vary within the same town?

Properties within the same municipality can have different composite rates because overlapping districts (school, park, fire, library) have different boundaries. A home in one school district may have a different rate than a home two blocks away in a different school district.

Layton, UT Property Tax Rate 2026 — Full Breakdown by District

Showing latest tax year with year-over-year changes. Full rate history available with a paid plan. View plans →

Property Tax — Tax Year 2025 (payable 2026)i

IL DOR

Composite Ratei

0.01%–0.01%+1.6%YoY

Varies by school district

Municipal Portioni

0.0011%-0.4%YoY9% of total

Effective Ratei

0.65%–0.74%

Est. Annual Taxi

$3K–$3K

Median Home Valuei

$437,400

Total Leviedi

$381.7M

Tax Per Capitai

$118

Rate varies by school district. Your actual rate depends on which school district your property falls in.

Rate Trend — click a year to explorei

20242025

Municipal

Other Districts

Where Your Tax Dollar Goesi

$0.50 DAVIS COUNTY SCHOOL DISTRICT

$0.12 NORTH DAVIS FIRE DISTRICT

$0.09 LAYTON

$0.08 DAVIS County

$0.05 DAVIS COUNTY SERVICE AREA #1

$0.04 CENTRAL WEBER SEWER IMPROVEMENT DISTRICT

$0.04 SOUTH DAVIS METRO FIRE SERVICE AREA

$0.04 SOUTH DAVIS COUNTY SEWER IMPROVEMENT DISTRICT

$0.03 NORTH DAVIS SEWER DISTRICT

$0.02 BENCHLAND WATER DISTRICT

$0.02 COUNTY LIBRARY

$0.02 SOUTH DAVIS RECREATION DISTRICT

$0.01 WEBER BASIN WATER CONSERVANCY DISTRICT

$0.01 DAVIS County A&C

$0.01 SOUTH DAVIS COUNTY WATER IMPROVEMENT DISTRICT

$0.01 CENTRAL DAVIS COUNTY SEWER DISTRICT

$0.01 ANIMAL WELFARE SERVICES DISTRICT (COUNTY WIDE)

$0.01 DAVIS COUNTY MOSQUITO ABATEMENT DISTRICT

$0.00 DAVIS County A&C (Multicounty)

Estimated Tax by Home Valuei

$200K

$8–$9

$300K

$12–$13

$400K

$16–$18

$500K

$20–$22

$600K

$24–$27

$700K

$28–$31

$800K

$32–$36

Highlighted value is closest to median home value ($437K)

19 Overlapping Taxing Districtsi

DAVIS COUNTY SCHOOL DISTRICTUnit K-12i

49.7%0.0063%

$265.7M levied

NORTH DAVIS FIRE DISTRICTi

12.3%0.0016%

$6.8M levied

LAYTONi

9%0.0011%

$9.6M levied

DAVIS Countyi

8%0.0010%

$42.3M levied

DAVIS COUNTY SERVICE AREA #1i

4.9%0.0006%

$637K levied

CENTRAL WEBER SEWER IMPROVEMENT DISTRICTi

4.3%0.0005%

$484K levied

SOUTH DAVIS METRO FIRE SERVICE AREAi

4.2%0.0005%

$8.0M levied

SOUTH DAVIS COUNTY SEWER IMPROVEMENT DISTRICTi

3.6%0.0005%

$6.4M levied

NORTH DAVIS SEWER DISTRICTi

2.5%0.0003%

$6.0M levied

BENCHLAND WATER DISTRICT

2.3%0.0003%

$831K levied

COUNTY LIBRARYi

1.7%0.0002%

$9.2M levied

SOUTH DAVIS RECREATION DISTRICTi

1.6%0.0002%

$2.8M levied

WEBER BASIN WATER CONSERVANCY DISTRICT

1.5%0.0002%

$8.0M levied

DAVIS County A&Ci

1%0.0001%

$5.4M levied

SOUTH DAVIS COUNTY WATER IMPROVEMENT DISTRICT

0.9%0.0001%

$107K levied

CENTRAL DAVIS COUNTY SEWER DISTRICTi

0.8%0.0001%

$841K levied

ANIMAL WELFARE SERVICES DISTRICT (COUNTY WIDE)i

0.8%0.0001%

$4.1M levied

DAVIS COUNTY MOSQUITO ABATEMENT DISTRICT

0.7%0.0001%

$3.9M levied

DAVIS County A&C (Multicounty)i

0.1%0.0000%

$608K levied