TO: Board of Supervisors
FROM: John Tuteur, County Assessor
REPORT BY: John Tuteur, County Assessor
SUBJECT: 2025-26 Assessment Roll
RECOMMENDATION
title
Receive the 2025-26 Property Assessment Roll and discuss. (Fiscal Impact: Increased Revenue; Various Funds; Budgeted; Mandatory)
body
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...
Click here for full text