Q: When are Napa County property taxes due for fiscal year 2025-26?
A: The first installment is due November 1, 2025 and becomes delinquent at 5 p.m. on December 10, 2025. The second installment is due February 1, 2026 and becomes delinquent at 5 p.m. on April 10, 2026. Unsecured taxes are due by August 31, 2026.
Q: What tax credits are available and do they require applications?
A: The primary tax benefit is the Homeowner's Exemption, which reduces your assessed value by $7,000 (saving approximately $70-80 annually). This requires an initial application with the Assessor's Office and must be renewed if you move. Veterans' exemptions and disabled persons' exemptions are also available but require separate applications with supporting documentation.
Q: How does the Homestead exemption work in California?
A: California's Homestead exemption protects your primary residence from forced sale by creditors up to certain dollar limits, but it does NOT reduce your property taxes. This is different from tax-reducing homestead credits available in other states.
Q: When are properties reassessed in Napa County?
A: Properties are reassessed when there's a change in ownership, new construction completion, or annually by up to 2% under Proposition 13. The county may also conduct periodic reviews to ensure assessments reflect current restricted values.
Q: What are the penalties for late payment?
A: Late penalties are 10% of the unpaid installment amount. If the first installment becomes delinquent, you must pay the entire year's taxes plus penalties. Additional fees and potential tax lien sales apply for extended delinquency.
Q: Can I pay property taxes online?
A: Yes, Napa County offers online payment options through their official website. You can pay by electronic check or credit card, though credit card payments may incur processing fees.
Q: Why is my tax rate different from my neighbor's?
A: Tax rates vary within Napa County based on special taxing districts serving your property, such as different school districts, community facilities districts (CFDs), or municipal improvement districts. Properties just streets apart may have different rates.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Napa County Assessment Appeals Board between July 2 and September 15 for the following tax year. You'll need evidence that your property's assessed value exceeds its market value as of the January 1 lien date.
