Taxes & Fees

Sales Tax

The combined sales tax rate is 7.25%.

  • 4.85% State Sales and Use Tax
  • 1% Local Sales and Use Tax*
  • 0.25% Mass Transit Tax
  • 0.25% Additional Mass Transit Tax
  • 0.25% Transportation Infrastructure
  • 0.05% Supplemental State Sales and Use Tax
  • 0.25% County Option Sales Tax
  • 0.25% County Option Transportation
  • 0.10% City RAMP Tax (not on grocery food items and gas)

*The local sales and use tax is distributed 50% point of sale and 50% state-wide distribution. Local sales and use tax is the only sales tax paid directly to Kaysville City Corporation.

Franchise Tax

  • 6% Energy Utility Franchise Tax
  • 5% Cable Franchise Tax
  • 3.5% Telecommunications Franchise Tax

City Fees

The City has a Consolidated Fee Schedule  that lists additional fees that are charged. This is approved by the city council.

Property Taxes

Property taxes in Utah operate on a revenue-based system. State law restricts the City to receiving the same dollar amount in property tax as it did the previous year, except for taxes from new development, unless the City undergoes the Truth in Taxation process. Therefore, as property values increase, the "Certified Tax Rate" decreases. This means that when home values rise, the City does not collect inflationary growth. The City must set its budget based on the same revenue as the prior year.

Property taxes are a local tax collected by several taxing entities. Kaysville City's property tax only includes the city portion of the overall property tax bill. Approximately 16% of the overall property tax bill goes to Kaysville City.

Property Tax Allocation

Each City in Davis County sets a tax rate as part of the annual budget process. Consideration is given to all revenue sources including fees, transfers and other taxes including sales tax. Even though Kaysville City does not have the same sales tax base as other Davis County Cities, the Kaysville City property tax rate remains relatively low compared to other Davis County Cities.

Property tax revenue goes into the City’s general fund which pays for important services such as police protection, fire and emergency services, parks and recreation, streets, snow removal, community development and administration. Property taxes are only a portion of what the city needs to provide these critical services.

Each year the city council goes through a budget review process and many issues are discussed and reviewed in considering the need to supplement the general fund with a property tax increase. Primary issues affecting a budget includes providing the same standard of service, recovering the lost buying power due to record inflation, maintaining the investment in infrastructure and capital improvements and the need to develop and maintain qualified and well-trained employees with competitive compensation.

Effective budgeting and management of public funds requires an ongoing analysis of desired services in achieving a proper balance between revenues and expenditures. Property taxes is one of the few sources of stable revenue under the direct control of the City during the budget process. A moderate increase in this revenue source allows the City to continue to provide important services to our residents and our businesses.

View your property tax information by visiting the Davis County Treasurer's website.

The Utah Association of Counties has created a quick video to help explain the process of calculating property taxes:
How is Property Tax Calculated in Utah?

  1. Truth & Taxation- What does that mean?
  2. What would I Pay in City Property Tax in other Davis County Cities?
  3. What is our property tax rate and how does it compare with other Davis County cities?
  4. How much Property Tax is Collected Per-Capita?
  5. Where do my Property Taxes Go?
  6. Residential and Commercial- How much do they Pay in Property Taxes?
  7. How do I, as a resident, benefit from the property taxes Kaysville City receives?
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