Both provide plenty of fodder for Davis folks to grouse over.
"The big problem is, they're assessing the homes at the time that real estate is probably highest," said Bountiful resident Ronald Mortensen, leader of grass-roots group CitizensForTaxFairness.org. "This locks it in for a number of years unless people request individually that it be reduced."
Mortensen has seen beefy bumps in his own tax bill two years in a row - the first due to renovation, the second because of the county's reassessment of homes in the Bountiful and east Kaysville areas, part of a cycle to update valuations countywide every five years.
"It's supply and demand," said County Assessor Jim Ivie of the vaulting valuations. "People have just found out that Davis County exists, and that it's a pleasant place to live."
Ivie said he heard from several homeowners after they tore open their recent tax notices.
"Some areas have not been appraised for a long time, and their values have been low for a while," he said. "We brought them up to market value, and it's a shock to the people."
David Supinger, associate broker for Re/Max Elite in Bountiful, sees housing-market conditions shifting in Davis County.
"We're still seeing appreciation, but the number of homes selling is dropping drastically," Supinger said. "The last few years we've been a seller's market - now we're reverting to a more normal market."
Multiple Listing Service data bear that out.
Average sales prices of single-family homes in south Davis County jumped from $290,584 in 2006 to $333,327 this year, while the average percentage of new listings sold dropped from 64 percent to 46 percent during the same period.
"The increase by the assessor is accurate," Supinger said. But he also predicted housing prices will stabilize.
"You can't support price without the sales to back it up," he said.
Until then, residents can vent their tax tensions to county commissioners Thursday.
"The hearing has no effect on the tax increase that already took place, as we've been collecting and spending those taxes for eight months," Commissioner Alan Hansen said. "But they could have an effect on the coming year's budget."
Hansen hopes concerned residents join him in asking legislators to tweak state law to help the elderly on fixed incomes with their property taxes.
"It's time to look at some changes."
cmckitrick@sltrib.com
* Davis County commissioners will hold a public tax hearing Thursday at 6 p.m. in Farmington Junior High, 150 S. 200 West, Farmington.
* The deadline to appeal this year's valuations is Sept. 17.

