Assessment Process

WE ARE NAPA COUNTY

Assessor

John Tuteur Assessor

Assessment Process Information

Title
Appealing an Assessment 
Explains the process when owner and assessor do not agree on the assessed value of property.
Assessing Manufactured Homes 
Explains special valuation treatment of manufactured homes.
Assessing Sales of Bank-Owned Properties 
Explains the timing of the assessment of foreclosed properties.
Compiling the Assessment Roll Part 1 
Explains how the assessor creates the annual assessment roll (public document listing the value of all property in the County)
Compiling the Assessment Roll Part 2 
Part 2 further explains how the assessor creates the annual assessment roll.
Escapes and Refunds 
Explains how changes can be made to prior tax years.
Field Discovery 
Explains how unpermitted new construction is discovered and enrolled, and the importance of getting permits
Lessee Owned Improvements 
Article by Assessor John Tuteur: Explains treatment of improvements on leased land.
Lien Date 
Article by County Assessor John Tuteur: Explains the meaning and tax implications of lien date.
Partial Interest Transfers 
Article from Assessor John Tuteur: Explains process when only part of the ownership of property changes.
Penalties 
Explains how to avoid penalties by assessor and tax collector.
Personal Property Assessment 
Explains assessment of personal property.
Possessory Interests 
Explains assessment of private use of non-taxable property.
Signatures on Assessor Forms 
Explains why signatures are required on many forms.
When Public Lands Pay Property Taxes 
Discusses when local agency lands pay property taxes.