The Tax Collector is responsible for the collection of Secured, Unsecured and Supplemental taxes.
Notice: COVID-19 and Tax Payments
- Tax collection is not affected by the COVID-19 outbreak.
- April 10th remains the last day to pay property tax 2nd installments without penalty.
- For public health reasons, we discourage personal visits to the County Administration Building and urge residents to pay property taxes online, by phone, or by mail.
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.
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.
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.
Payments may be made in person at or mailed to the Napa County Treasurer-Tax Collector’s Office:
County Administration Building
1195 Third Street
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 $35,500 or less.
- Download the Property Tax Postponement Application and Instructions (PDF)
- Or, visit the California State Controller website for more information about the program.