- Assessor site
- https://www.napacounty.gov/149/Assessor ↗
- Search by
- property search via the county's Assessor page
- Reassessment cycle
- Prop 13: each property carries a BASE-YEAR VALUE set at acquisition or new construction; assessed value grows at most 2%/yr from that base (Prop 8 temporary reductions when market falls below). Tax = 1% + voter-approved debt rates. No periodic revaluation — the base year is the system.
- Reassessment trigger
- CHANGE IN OWNERSHIP or completed new construction resets base-year value to market (supplemental assessments bill the mid-year difference). Entities: a change in CONTROL (>50%, §64(c)) reassesses ALL entity-held CA property; cumulative original-co-owner transfers >50% (§64(d)) reassess the property previously excluded under §62(a)(2) (R&T §§60-69, 64) — the central CRE diligence issue; escape assessments reach back on undisclosed changes.
- Personal & intangible property
- Business personal property (equipment, fixtures) taxable at full cash value annually — no 2% cap, no base year; Form 571-L statements due ~Apr 1 (penalty after May 7). Business inventory EXEMPT; licensed vehicles excluded.
- CRE forecasting note
- Model post-sale from the purchase price as the new base (+≤2%/yr). Watch entity change-in-control triggers and city documentary transfer taxes. Appeals: county Assessment Appeals Board; filing window Jul 2–Sep 15 or Nov 30 by county (Sep 15 only where the assessor mails value notices by Aug 1 — 11 counties in 2026, incl. SF/Santa Clara/Alameda; LA and most others Nov 30); Prop 8 decline-in-value appeals routine in down markets.
- Residential note
- Prop 13 applies to residential identically: base-year value at acquisition, ≤2%/yr growth, reassessment on change of ownership or new construction; $7,000 homeowners' exemption; Prop 19 (2021) narrowed parent-child transfer exclusions (primary residence only, value limits) and added base-year portability for 55+/disabled/disaster within CA.
CAP RESET ON TRANSFER — Prop 13 base year resets on change in ownership/control (§64 entity rules).
FILING REQUIRED RELIEF — Exclusions (parent-child, Prop 19) and exemptions require timely claims.
APPEAL DEADLINE — AAB windows (Jul 2–Sep 15/Nov 30) are jurisdictional.
Primary sources: CA BOE; R&T Code §§50-69, 110.1, 441 (as of 2026-07-01). Confirm current rules and figures with the assessing authority before any use.