Avoid Penalties

WE ARE NAPA COUNTY

Treasurer-Tax Collector

Tamie Frasier

Avoid Penalties


If you do not pay the first installment of your annual tax bill at the Tax Collector's Office by 5 p.m. on December 10 (if December 10 falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day), or payment is not postmarked by that date, then the taxes become delinquent and a 10% delinquent penalty is added to any unpaid balance. If you fail to pay the second installment at the Tax Collector's Office by 5 p.m. on April 10 (if April 10 falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.), or payment is not postmarked by that date, it becomes delinquent and a 10% penalty plus a $10.00 cost (per state R&T 2621) is added to the unpaid balance. If you pay your second installment without having paid the first, your payment will be returned to you. If you fail to pay either or both installments at the Tax Collector's Office by 5 p.m. on June 30 (if June 30 falls on a weekend or holiday, taxes must be paid by 5 p.m. on the next business day), or payment is not postmarked by that date, then the property becomes tax defaulted and additional penalties and costs accrue. See our section on Delinquent Taxes for full information.

If you fail to pay the installments of your supplemental tax bill by the applicable delinquency dates, the same penalties accrue as for delinquent annual taxes.