TO: Napa County Assessment Appeals Board
FROM: Neha Hoskins - Clerk of the Assessment Appeals Board
REPORT BY: Anthony Williams - Senior Deputy Clerk of the Assessment Appeals Board
SUBJECT: 2026 Assessment Appeals Board Meeting Calendar
RECOMMENDATION
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Adopt the 2026 Assessment Appeals Board meeting calendar.
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BACKGROUND AND DISCUSSION
Per Napa County Assessment Appeals Board Local Rules, Rule No. 14. Hearing. Reference: Revenue and Taxation Code Sections 441, 1603, 1604, 1606, 1624.4, 1641.1, 1641.2. A. The Board meets regularly on the first Thursday of each month at 9:00 a.m. at the County Administration Building, 1195 Third Street, Room 305, Napa. The Board may modify this schedule to accommodate holidays or the nature and duration of scheduled hearings. The Board will continue to sit from time to time until the business of assessment appeals is completed.
Per Revenue and Taxation Code Section 1604(a)(2), the County shall meet on the third Monday in July to equalize the assessment of property on the local roll. It shall continue to meet for that purpose, from time to time, until the business of equalization is disposed of. (This special procedural meeting is conducted by County staff and doesn’t require the participation of the Assessment Appeals Board.)
Assessment Appeals Board Local Rule No. 14 A previously stated the Board would adopt its meeting schedule at or before its first meeting after each January 1. However, the Board approved the amendment of this rule to state, “At or before its January meeting, the Board may adopt a modified meeting schedule for the calendar year if regular meeting dates need modification” at their meeting of December 4, 2025, to allow more flexibility. This amendment, along with other amendments to the Local Rules, was formally approved by the Board of Supervisors at their meeting of December 16, 2025.