Napa County, California property tax appeals

Who hears a Napa County appeal?

One stage. We are not affiliated with this office.

Where is the Napa County office?

We are not affiliated with this office. Hours can change, so call before you visit.

Which Napa County filing windows are coming up?

When were past Napa County deadlines?

When is the deadline to appeal a property tax assessment in Napa County?

The soonest deadline we list: Napa County, Napa County Assessment Appeals Board — Closes November 30, 2026.

When a filing counts as on timeNapa County Assessment Appeals Board

Napa County appeals must be postmarked by the November 30 deadline, even if a decline-in-value request is still pending with the Assessor.[1]

Deadline detailNapa County Assessment Appeals Board · Filing period

Napa County's regular appeal filing period is July 2 to November 30.[2]

Who decides a property tax appeal in Napa County?

The Napa County Assessment Appeals Board's decision is final and not reheard; the owner or the Napa County Assessor may seek review in superior court. Napa County Assessment Appeals Board: In Napa County the filing is an assessment appeal on the Assessment Appeal Application (BOE-305-AH), heard by the Napa County Assessment Appeals Board.

Appeal stepsNapa County Assessment Appeals Board

The Napa County Assessment Appeals Board's decision is final and not reheard; the owner or the Napa County Assessor may seek review in superior court.[3]

What the appeal is calledNapa County Assessment Appeals Board

In Napa County the filing is an assessment appeal on the Assessment Appeal Application (BOE-305-AH), heard by the Napa County Assessment Appeals Board.[3]

How do I file a property tax appeal in Napa County?

Napa County Assessment Appeals Board: Napa County appeal applications (with the fee payable to Napa County) are returned to the Clerk of the Assessment Appeals Board, 1195 Third Street, Suite 310, Napa, CA 94559. Napa County Assessment Appeals Board: Napa County publishes its own copy of the Assessment Appeal Application (BOE-305-AH) with filing instructions.

How to fileNapa County Assessment Appeals Board

Napa County appeal applications (with the fee payable to Napa County) are returned to the Clerk of the Assessment Appeals Board, 1195 Third Street, Suite 310, Napa, CA 94559.[3]

FormsNapa County Assessment Appeals Board

Napa County publishes its own copy of the Assessment Appeal Application (BOE-305-AH) with filing instructions.[3]

Filing feeNapa County Assessment Appeals Board

Napa County charges a $75 non-refundable processing fee per residential appeal ($150 for commercial or business property).[2]

Who may fileNapa County Assessment Appeals Board

On the Napa County application, an agent must be authorized in writing unless the agent is a California attorney or the owner's spouse, child, parent or registered domestic partner.[3]

Informal reviewNapa County Assessment Appeals Board

In Napa County you can ask the Assessor for a decline-in-value review with a Value Review Request Form; the office says to ask early.[4]

HearingsNapa County Assessment Appeals Board

Napa County appeal hearings are informal; hearing notices go out about 45 days ahead, and hearings currently take about a year to schedule.[2]

How much could a lower assessment save on Napa County property taxes?

Tax rate used: 1.104% of assessed value (county average, fiscal 2024-25).

These are examples: the tax rate times a lower assessed value. Exemptions, credits, caps and phase-ins can make the real change smaller. This is not a prediction for any home. Rate source: BOE Annual Report 2024-25, Table 14: average tax rate by county (Property Tax Allocations, BOE Open Data Portal).

What do homeowners in Napa County pay in property tax?

The median owner-occupied home in Napa County was worth $869,500, and the median property tax its owners paid was $5,995 a year, according to the Census Bureau's American Community Survey.

Median home value

$869,500

Margin of error ±$15,451.

Median property tax paid per year

$5,995

Margin of error ±$236.

Median tax as a share of median value

0.69%

A ratio of two medians, not a tax rate. Your own bill depends on your assessment and local levies.

Owner-occupied homes

31,555

Margin of error ±2,370.

These are survey estimates of what owners reported about their own homes. They are not assessed values, not tax rates, and not an opinion of what any home is worth.

They cannot tell you whether your own assessment is fair. That takes a comparison with similar homes, which we offer only in counties we have researched.

How often is property reassessed in Napa County?

Under Prop 13, a Napa County property gets a new base year value when it changes ownership or is newly built. On the Napa County application, a regular (decline-in-value) appeal concerns the value as of January 1 of the current year.

Reassessment cycle

Under Prop 13, a Napa County property gets a new base year value when it changes ownership or is newly built.[4]

Valuation date

On the Napa County application, a regular (decline-in-value) appeal concerns the value as of January 1 of the current year.[3]

Level of assessmentDecline in value

When a Napa County property's January 1 market value is below its factored base year value, the Assessor enrolls the lower value (Prop 8) and reviews it every year.[4]

What other rules apply in Napa County?

Napa County Assessment Appeals Board: Filing a Napa County appeal does not postpone the tax bill: taxes are still due by the dates on the bill.

Paying the tax while you appealNapa County Assessment Appeals Board

Filing a Napa County appeal does not postpone the tax bill: taxes are still due by the dates on the bill.[3]