TO: Board of Supervisors
FROM: John Tuteur, County Assessor
REPORT BY: John Tuteur, County Assessor
SUBJECT: 2025-26 Assessment Roll
RECOMMENDATION
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Receive the 2025-26 Property Assessment Roll and discuss. (Fiscal Impact: Increased Revenue; Various Funds; Budgeted; Mandatory)
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BACKGROUND
On June 26, 2025, Napa County Assessor-Recorder-County Clerk John Tuteur presented an assessment roll of $57.5 Billion for the 2025-2026 fiscal year to Auditor Controller Tracy Schulze based on the value of all local property as of January 1, 2025. The roll grew by $2.3 Billion (4.11%).
“The Napa County local roll had healthy growth in spite of economic headwinds impacting the winegrape and real estate industries,” Tuteur commented. “Our local assessment roll is the fourth highest per capita assessed value of California’s counties with more than 10,000 population just behind San Mateo, Marin, San Francisco and just ahead of Santa Clara.”
All municipalities, except Yountville which declined 2.85%, showed an increase in their assessed value: American Canyon 2.31%, Calistoga 11.29%, the City of Napa 4.84%, Saint Helena 4.12%. The unincorporated area saw an increase of 3.85%. Yountville saw a drop in total assessed value because the assessor office increased the decline in value reduction for most hospitality properties by $80,318,521 to recognize challenging times for the tourism industry. These reductions overshadowed what would have been a $40,000,000 increase (2.9%) in the assessment roll.
Approximately $1 Billion of the $2.3 Billion increase (43%) comes from the Proposition 13 required 2% inflationary adjustment which applies to those properties that did not change ownership, had no new construction and were not in a decline in value status. The balance of the 4.11% increase comes from changes of ownership of properties with older Proposition 13 base year values and new construction. Non-residential new construction contributed $120.5 million or 5% to the total increase.
924 conventional properties have values lower than their Proposition 13 factored base year values. We also placed 1,586 manufactured homes, which represent 86% of all manufactured homes, in a decline in value status after comparing their depreciated value against their Proposition 13 base year value.
Online value notices are now available at MBAP (mptsweb.com) to property owners in a decline in value status; properties with business and farm equipment assessments; agricultural properties under California Land Conservation (Williamson) Act contracts and properties that had construction in progress between January 1, 2024 and December 31, 2024. Notices can be searched by either assessor parcel number or property address.
“I encourage property owners to compare their 2025-2026 value notices to their 2024-2025 property tax bills to understand the nature of the change,” Tuteur said, “For those who have questions about the value shown on their notice please call or e-mail the assessor division for an informal review prior to November 15, 2025. Our staff is available to answer any questions at (707) 253-4459 or john.tuteur@countyofnapa.org”.
Procedural Requirement:
1. Staff report
2. Public comment
3. Discussion
FISCAL IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
Yes |
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Where is it budgeted? |
General Fund, Fire Fund, Library Fund |
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Is it Mandatory or Discretionary? |
Mandatory |
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Is the general fund affected? |
Yes |
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Future fiscal impact: |
Property assessments are valued annually. |
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Consequences if not approved: |
No action requested. |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.