Assessment Appeals

Filing an Assessment Appeal

As a property owner, you have the right to file an assessment appeal if you do not agree with a property tax assessment.  Prior to filing an assessment appeal, it is suggested you contact the Napa County Assessor’s office directly if there has been a change in value.  If after discussion and if there is no agreement between you and the Assessor’s office on the new value, it is recommended you file an Assessment Appeal Application to have your appeal heard by the Assessment Appeals Board at a future date.

The criteria to file an appeal is as follows:

  • A complete application with all applicable information provided and a $50.00 non-refundable processing fee per appeal (multiple appeals for the same parcel number require a separate application and fee for each appeal/assessment)
  • Regular Assessments – Filed between July 2 and November 30 of the current year
  • Assessments Outside the Regular Filing Period (Supplemental, Roll Change, Escape, or Penalty) – Filed within 60 days of the date printed on the notice or tax bill or the postmark therefor, whichever is later
  • Calamity Reassessment – Filed within 180 days of the date printed on the notice or tax bill or the postmark therefor, whichever is later

Failure to meet the required criteria will result in rejection of the application.

Assessment Appeals Board Hearings

The Clerk of the Assessment Appeals Board has up to two years to schedule a hearing although the current timeframe is one year +/-.  A notice of hearing will be mailed to you approximately 45 days before the scheduled hearing date.  If you plan on attending the hearing remotely, you will sign and date the notice waiving your right to appear in person and mail it or email it to [email protected]. The Assessment Appeals Board will consider the evidence of both parties presented to make their determination. Although the hearing is informal, the Assessment Appeals Board’s decision is final but can be appealed to the Napa County Superior Court.

Payment of Property Taxes

Filing an appeal does not relieve an owner of paying property taxes while waiting for the outcome of their appeal.  If the Assessment Appeals Board subsequently lowers the assessed value, you will be refunded the difference of taxes paid in excess.