Unsecured Property Taxes
The Napa County Treasurer Tax-Collector is charged with collection of unsecured taxes. Unsecured property taxes are taxes on 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 or Escaped real estate tax billed to a former owner
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 on January 1st at 12:01 a.m. 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 a.m.) 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.