Avoid Penalties

WE ARE NAPA COUNTY

Treasurer-Tax Collector

Tamie Frasier

Avoid Penalties


If you do not pay the first installment of your annual tax bill at the Tax Collector's Office by 5 p.m. on December 10 (or next business day if December 10 falls on a weekend or holiday), or payment is not postmarked by that date, the taxes become delinquent and a 10% delinquent penalty is added to the unpaid balance. If you fail to pay the second installment at the Tax Collector's Office by 5 p.m. on April 10 (or next business day if April 10 falls on a weekend or holiday), or payment is not postmarked by that date, it becomes delinquent and a 10% penalty plus a $10.00 cost (per California Revenue & Taxation Code 2621) is added to the unpaid balance.

If you attempt to pay your second installment without having paid the first, your payment will be returned to you. If you fail to pay either or both installments at the Tax Collector's Office by 5 p.m. on June 30 (or next business day if June 30 falls on a weekend or holiday), or payment is not postmarked by that date, the property becomes tax defaulted and additional penalties and costs accrue. See our section on Delinquent Taxes for full information.

If you fail to pay the installments of your supplemental tax bill by the applicable delinquency dates, the same penalties accrue as for delinquent annual taxes.