Treasurer Tax-Collector


Treasurer-Tax Collector

Tamie Frasier

Treasurer-Tax Collector

This office consists of three divisions: Treasurer, Tax Collector, and Central Collections.  The mission of the Treasurer-Tax Collector's office is to provide financial services to County departments, Schools, and Special Districts; to keep safe and make available when needed, all funds entrusted to the Department; to earn a fair return on funds not immediately needed by the participants in the County treasury; to always apply the"SLY" method of portfolio management: Safety, Liquidity, then Yield; to efficiently and accurately collect taxes and other debts owed to the County, Schools, and Special Districts; and to apply all applicable laws equitably and consistently to all taxpayers.

We are committed to providing excellent customer service to meet the needs of all Napa County clientele.  Our friendly and knowledgeable staff is dedicated to serving the community and resolving issues in a timely manner.  We strive to provide exceptional service and to ensure the public trust.  


  -Tamie R. Frasier, Treasurer-Tax Collector




The County Treasurer is a State-mandated function governed by provisions of the California Government Code to receive, invest, safeguard and disburse County, Schools, and Special District funds. 

Tax Collector

The Tax Collector is responsible for the collection of Secured, Unsecured and Supplemental Taxes, Mobile Home Tax Clearance Fees, Transient Occupancy Taxes and all other assessments, fees, and rents to comply with the provisions of the California Revenue and Taxation Code. 

Central Collections

The Central Collections Division serves as the collection agency on behalf of Napa County departments and programs, recovering delinquent fines and fees. The division's work is modeled after private enterprise collection efforts, while also adhering to compliance requirements for public entities. The division also pursues delinquent unsecured property taxes.