Skip to main content
Napa County Logo
File #: 25-1727    Version: 1
Type: Resolution Status: Agenda Ready
File created: 9/26/2025 In control: Board of Supervisors
On agenda: 9/29/2025 Final action:
Title: Adopt a Resolution correcting the tax rates for the fiscal year 2025-26 secured tax roll. (Fiscal Impact: Revenue; County General Fund, Library Fund and Fire Fund, all County Taxing Jurisdictions including Special Districts, and County School Districts; Budgeted; Mandatory)
Sponsors: Board of Supervisors
Attachments: 1. Resolution
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
No records to display.

TO: Board of Supervisors
FROM: Tracy A. Schulze - Auditor-Controller
REPORT BY: Jobina Toh - Assistant Auditor-Controller
SUBJECT: Adopt a Resolution Correcting the Tax Rates for the Fiscal Year 2025-26 Secured Tax Roll


RECOMMENDATION
title
Adopt a Resolution correcting the tax rates for the fiscal year 2025-26 secured tax roll. (Fiscal Impact: Revenue; County General Fund, Library Fund and Fire Fund, all County Taxing Jurisdictions including Special Districts, and County School Districts; Budgeted; Mandatory)
body

BACKGROUND
This item is specifically exempt from the voting requirements of Article XIIIC of the California Constitution because it is an assessment or property related fee imposed in accordance with the provisions of Article XIIID.

In California, the property tax rates must be adopted on or before October 3 of each year, pursuant to Government Code Section 29100. Please see the attachment for the Resolution detailing the specific tax rates for fiscal year 2025-26. As established by Proposition 13, the limit on property tax is 1% ($1.00 per $100) of the assessed value for local and state assessed property. Additional tax rates are established on an annual basis for voter approved debt and other initiatives if applicable. Any additional City/Town specific rates or rates affecting overlapping school districts outside of the County are adopted by a separate resolution by the jurisdiction's Governing Board.

On September 9, 2025, your Board adopted tax rates for Napa County fiscal year 2025-26, by Resolution No. 2025-90. The item before you today corrects three individual tax rates for school bond issuances that were incorrectly calculated due to a formula error. The rates for school bonds are to be calculated to ensure tax revenues cover the debt service payments during the fiscal year. The error resulted in an under-collection of revenues, and therefore, would not have satisfied the annual debt service requirement.

The corrections are as follow...

Click here for full text