Property taxes are collected by the County, although they are governed by California State law. The Tax Collector of Napa County collects taxes on behalf of the County; the five incorporated cities within the county; six school districts; and all other taxing agencies located within Napa County, including more than 25 special districts (e.g., flood control and sanitation districts). Once the taxes are collected, the County Auditor-Controller distributes the monies to the various taxing agencies.
The process of determining your property taxes involves the efforts of three County offices: the County Assessor, the County Auditor-Controller, and the County Treasurer-Tax Collector. The three work together to produce and account for your property taxes. In order for the amount of your taxes to be determined, the County Assessor must first assess the value of your property. Generally, the assessed value is the cash or market value at the time of purchase. This value increases not more than 2% per year until the property is sold or any new construction takes place, at which time it must be reassessed. A separate supplemental tax bill is issued for these events and must be paid in addition to the annual tax bill. For more information on how the assessed value is determined, visit the Assessor's Office Web pages or call them at (707) 253-4467. After the Assessor has determined the property value, the Auditor-Controller applies the appropriate tax rates, which include the general tax levy, locally voted special taxes, and any city or district direct assessments. The general tax levy is determined in accordance with State law and is limited to $1 per $100 of assessed value of your property. Special taxes and district assessments are passed by a public vote. After applying the tax rates, the Auditor-Controller calculates the total tax amount. Finally, the Tax Collector prepares property tax bills based on the Auditor-Controller's calculations, distributes the bills and collects the taxes. Neither the County Board of Supervisors nor the Tax Collector determines the amount of taxes.
Installment Plan of Redemption is a plan that allows the Taxpayer to pay delinquent secured property taxes.This installment plan may be initiated after June 30 of the fiscal year in which the property taxes became delinquent.
If you are purchasing a Mobile Home or transferring title, you may request a Mobile Home Tax Clearance request form. You can email the completed form to firstname.lastname@example.org or mail to our office at 1195 Third St Ste 108 Napa CA 94559.