Unsecured Property Taxes

WE ARE NAPA COUNTY

Treasurer-Tax Collector

Tamie Frasier

Unsecured Property Taxes


The Napa County Treasurer Tax-Collector is charged with collection of unsecured taxes. Unsecured property taxes are taxes on unlanded property such as:

Business Equipment and Leasehold Improvements
Aircraft and Vessels (including fishing vessels)
Cabins on leased or Publicly Owned Property
Leased Business Equipment
Possessory Interest (lessees of publicly owned properties such as marinas, airports, grazing rights, and housing on publicly owned lands.)
Unsecured Supplemental (real estate tax billed to a former owner following the close of escrow, for differences in assessed value resulting in an additional tax computed for a prior period of ownership.
Calculating unsecured taxes begins with the County Assessor, who determines the value of the property and transmits that information to the County Auditor. The Auditor computes the amount of tax and transmits that information to the Tax Collector, who prepares the bill for the taxpayer and collects the tax. If you have questions regarding valuation of your property, please contact the Napa County Assessor's Office at (707) 253-4467.

**Unsecured Property taxes are levied on property as it exists on January 1st at 12:01 AM. Tax bills are prepared and mailed in July of each year. Unsecured taxes must be paid on or before August 31st unless otherwise stated. Per state law, the obligation to pay unsecured taxes rests with the assessed owner of record on the lien date (January 1, 12:01 AM.) The disposal of property AFTER the lien date does not relieve the assessed owner from the obligation to pay the unsecured taxes. Any prorating must be done between the private parties. Neither the Assessor, Auditor nor Tax Collector can prorate unsecured taxes. Delinquent unsecured taxes are subject to collection enforcement.