Napa County Property Tax Guide for Homeowners and Sellers

Last updated November 13, 2026. Reviewed by the Cash Home Buyers CA team. Figures come from the Napa County Treasurer-Tax Collector’s Payment Deadlines page. Always confirm amounts on your own bill.

Napa County property tax is due in two installments: the first on November 1, delinquent after 5:00 p.m. on December 10, and the second on February 1, delinquent after 5:00 p.m. on April 10. Secured bills are mailed by October 31, and the lien date is January 1. A payment made after 5:00 p.m. on the delinquent date is treated as delinquent.

Napa County property tax at a glance

Lien date	January 1
Bills mailed	By October 31
First installment	Due November 1; delinquent after 5:00 p.m. December 10
Second installment	Due February 1; delinquent after 5:00 p.m. April 10
Pay the year at once	The full year’s bill can be paid with the first installment
Order of payment	The second installment is not accepted unless the first has been paid
Cutoff time	5:00 p.m. on the delinquent date
Office	1195 Third Street, Suite 108, Napa, CA 94559; 707-253-4327

When are Napa County property taxes due?

The county’s Payment Deadlines page lists November 1 and February 1 as the due dates, with December 10 and April 10 as the delinquent dates at 5:00 p.m. Property is assessed as of January 1, and the secured bills are mailed by October 31.

Two rules catch owners out. First, the county will not take the second installment unless the first has been paid, so you cannot skip ahead. Second, a payment made after 5:00 p.m. on the delinquent date counts as delinquent, so paying at the counter late in the afternoon on December 10 is risky.

Paying the whole year at once

The county allows the full year’s bill to be paid together with the first installment. That is a practical choice if you plan to list or sell the house in winter, because it leaves nothing for the buyer’s escrow to chase in the spring.

The penalty amounts for late payment are printed on your bill and the pages I reviewed did not state them, so check the figures on your own bill.

What happens if I don’t pay property taxes in Napa County?

Each installment that goes delinquent picks up penalties. If the taxes stay unpaid at the end of the fiscal year, the account moves into default and interest accrues. Ask the Tax Collector at 707-253-4327 for the exact figures and the default timeline for your parcel, since these were not stated on the page I reviewed.

If you are also behind on the mortgage, see how to sell a house in foreclosure.

How to sell a house in Napa County when you owe property taxes

You can sell with unpaid taxes. They are a lien on the property, so escrow pays what is owed from your proceeds and the buyer takes the house with taxes current.

1. Get the payoff. Call or visit the Tax Collector in Napa and ask for the total due at your expected closing date.
2. Brief escrow. Delinquent taxes are paid first from proceeds.
3. Estimate transfer tax. California law sets the county documentary transfer tax at $0.55 per $500 of the sale price. Use the calculator below and ask escrow about any city tax.
4. Pick the close date. Closing before December 10 or April 10 avoids the penalty on that installment.

See our Napa County cash home buyer page and the city of Napa page for how a cash sale works.

Estimate your transfer tax when you sell

Behind on Napa County property taxes? Call (424) 435-2326 or request a cash offer. No cost, no obligation.

Napa County property tax FAQ

Can I pay the full year of Napa County property tax at once?

Yes. The county allows the full year’s bill to be paid with the first installment.

Can I pay only the second installment?

No. The second installment is not accepted unless the first has been paid.

What time is the Napa County deadline?

5:00 p.m. on the delinquent date. Payments after that are treated as delinquent.

When are Napa County tax bills mailed?

Secured bills are mailed by October 31. The lien date is January 1.

Can I sell a Napa County house with delinquent taxes?

Yes. Get a payoff figure and escrow pays the taxes from your sale proceeds at closing.

Sources

• Napa County: Payment Deadlines
• Sacramento County Clerk-Recorder: Documentary Transfer Tax (state rate under Revenue and Taxation Code 11911)

This guide is general information, not tax or legal advice. Confirm amounts with the Napa County Tax Collector.