Tax Collector

The Tax Collector is responsible for the collection of Secured, Unsecured and Supplemental taxes.

Secured Taxes

If you do not receive your secured tax bill by then, please email our office or call 707-253-4312 to arrange for a duplicate, as failure to receive a tax bill does not relieve your obligation to pay. If you have questions regarding the valuation or ownership of secured properties, please email the County Assessor’s department at 707-253-4467.

Due Dates

The First Installment of taxes is due and payable on November 1st, and will become delinquent if not paid by 5 p.m., or the close of business, whichever is later, on December 10th; thereafter a 10% penalty will be added.

(If delinquency date falls on a weekend or holiday, the delinquency date is the next business date.)

The Second Installment of taxes is due and payable on February 1st, and will become delinquent if not paid by 5 p.m., or the close of business, whichever is later, on April 10th; thereafter a 10% penalty plus a $10 cost fee will be added.

Unsecured Taxes

The Napa County Treasurer-Tax Collector’s Office mails unsecured tax bills to taxpayers in late July. The tax bills are due on or before August 31st. If you do not receive your tax bill by August 1st, please contact the Treasurer-Tax Collector’s Office at 707-253-4312 to arrange for a duplicate, as failure to receive a tax bill does not relieve your obligation to pay. If you have questions regarding the valuation or ownership of unsecured properties, please email the County Assessor’s department at 707-253-4467.

According to California State Law, the unsecured tax lien date is January 1 for the following fiscal year. If you owned a boat / business / aircraft or occupied a possessory interest on January 1st, you are legally responsible for the total taxes due. Any proration of these taxes is strictly between buyer and seller. If you sold the boat/business/aircraft or moved, please email the County Assessor’s department at 707-253-4467.

Monthly Payment Option Available for Current Year Tax Bills

To provide taxpayers with information regarding an available payment option, Napa County Tax Collector’s Office is introducing Easy Smart Pay.

Easy Smart Pay enables taxpayers to split their property tax bill into manageable monthly payments, and Easy Smart Pay will distribute those funds to the County when they are due. To establish the lowest possible monthly payments, the best time to sign up for Easy Smart Pay is now. By signing up now, the payment amounts can be spread over the greatest number of months before the tax bill delinquent dates.

Sign up for Easy Smart Pay and start making partial payments on your property tax bills. 

Disclaimer: Easy Smart Pay is a privately owned and operated company that works closely with County Tax Collectors to provide taxpayer payment options. This service is for taxpayers who do not have an impound or escrow account. Easy Smart Pay is not a lending service or bank and does not provide funds to the taxpayer to pay their taxes. 

Payments

The tax collector now offers payment directly from your mobile device with a QR Code. Just scan the QR code on your tax bill payment stub to pull up your payment online. There is no fee for an ACH directly from your checking or saving account and a 2.32% charge for a credit or debit card. 

Payments may also be made in person at or mailed to the Napa County Treasurer-Tax Collector’s Office:

County Administration Building
1195 Third Street
Suite 108
Napa, CA 94559

Our business hours are 8 a.m. - 5 p.m., Monday through Friday.

To pay taxes online, go to our payment page. To pay by phone, call 855-627-2121. No Charge for ACH-eChecks and the credit card is 2.32% with no minimum fee.

Property Tax Postponement Program

The Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria including 40 percent equity in the home and an annual household income of $45,000 or less. The interest rate for all taxes postponed under the PTP program is 5 percent per year.