Delinquent Taxes

WE ARE NAPA COUNTY

Treasurer-Tax Collector

Tamie Frasier

Delinquent Taxes

This section explains what happens when property taxes are left unpaid, outlines the penalties associated with delinquent taxes, and describes an installment plan to redeem property on which delinquent taxes are owed.

If you do not pay

If you do not pay the first installment of your annual tax bill at the Tax Collector's Office by 5 p.m. on Dec. 10 (if it falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day), or payment is not postmarked by that date, then that installment becomes delinquent, and a 10% delinquent penalty is incurred. If you fail to pay the second installment at the Tax Collector's Office by 5 p.m. on April 10 (if it falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day), or payment is not postmarked by that date, it becomes delinquent, and a 10% penalty on the unpaid taxes as well as a state imposed charge of $10. Likewise, if you fail to pay any supplemental tax bill installment by the applicable delinquency date, the same penalties and charges accrue as for delinquent annual taxes.

If there are ANY unpaid taxes as of 5 p.m. on June 30, then the property becomes tax defaulted. (If June 30 falls on a weekend or holiday, taxes must be paid by 5 p.m. of the next business day.) Once the property has become tax defaulted, a redemption fee of $15 and additional penalties begin to accrue at the rate of 1.5% per month of the unpaid taxes. This monthly penalty is added after 5 p.m. on the last day of each month (or the following business day if the last day of the month falls on a weekend or holiday).

Power of Sale

Your taxes can remain unpaid for a maximum of five years following their tax default, at which time your property becomes subject to the Power of Sale. This means that your property will be sold at a public auction or acquired by a public agency if you do not pay the taxes before the date on which the property is offered for sale or acquisition.

The amount needed to redeem tax-defaulted property in full is the sum of the following:
1. The total amount of unpaid taxes for all delinquent years.
2. A 10% penalty on every unpaid installment.
3. A $10 cost for each delinquent year.
4. Monthly penalties of 1.5% of the unpaid taxes accrued date.
5. A state redemption fee of $15.
6. Miscellaneous fees as applies.

To redeem your property

To obtain the amount required to redeem your property, contact the office of the Tax Collector by calling (707) 253-4312. One year's delinquent taxes may not be redeemed separately from other years delinquent taxes. When the redemption amount is calculated, the total taxes owed for all delinquent years are combined together.

If your property is less than five years delinquent and you are unable to pay the full redemption amount (i.e., unpaid taxes for all delinquent years plus penalties and charges), you may initiate an installment plan of redemption. This plan allows you to make payments on your delinquent taxes over a five-year period beginning the date you initiate the installment plan.

Installment Plan

To initiate an installment plan, you must:
1. Make an initial payment of at least 20% of the redemption amount, plus a $55 set-up fee, and
2. Pay your current year's taxes.
If you initiate an installment plan between July 1 and the following April 10, the current year's taxes and any supplemental taxes must be paid by April 10 or the plan will default. To initiate a plan between April 11 and June 30, the current year's taxes (plus any penalties and charges) and any supplemental taxes must first be paid in full. You can open an installment plan after the date on which the property has become tax defaulted (June 30) and within five years of that date (at which time your property becomes subject to the power of sale).
Under the installment plan you are required to make one payment each year for five years, in addition to paying each year's annual taxes. By each April 10 you must make one payment of 20% or more of the redemption amount, plus interest (which accrues at the rate of 1.5% per month of the unpaid balance once the plan has been initiated). If you fail to make any installment payment or fail to pay your current year's taxes or any supplemental taxes on or before April 10 of each year, then your plan will default.

You can, however, pay the total unpaid balance plus accrued interest any time before the fifth and final payment is due.

If you wish to talk with us about an installment plan of redemption, contact us at (707) 253-4312.