Earlier editions: 2026-09
Napa County Municipal Code Ch. 3.16 Reassessment of Damaged or Destroyed Property
Napa County Municipal Code · 2026-10 edition · updated 2026-10-04 · Napa County
Cite as: Napa County Municipal Code Chapter 3.16 · Text as of 2026-10-04
3.16.010 - Application for reassessment—Authorized when.¶
Every person who, at one minute past midnight on January 1st, was the owner of or had in his possession or under his control any taxable property, or who acquired such property after that date and is liable for the taxes thereon for the fiscal year commencing immediately following July 1st, may make written application to the assessor for a reassessment of the property when, on or after January 1st, it is damaged or destroyed without his fault by misfortune or calamity, if the damage exceeds ten thousand dollars.
(Ord. 1228 § 1 (part), 2003)
3.16.020 - Application for reassessment—Filing time.¶
An application for reassessment of property provided for by this chapter must be made within twelve months of the date of the calamity or misfortune which gives rise to it.
(Ord. 1228 § 1 (part), 2003)
3.16.025 - Assessor initiated reassessment.¶
The assessor may initiate the reassessment of property where the assessor determines that within the preceding twelve months taxable property within the county was damaged or destroyed.
(Ord. 1228 § 1 (part), 2003)
3.16.030 - Application for reassessment—Form and contents.¶
Applications for reduction in assessment made pursuant to this chapter shall be executed under penalty of perjury, except that applications made outside the state of California shall be verified by affidavit.
(Ord. 1228 § 1 (part), 2003)
3.16.040 - Reassessment procedures—Statutory authority.¶
All procedures for the reassessment of property provided for by this chapter shall be governed by the provisions of Revenue and Taxation Code Section 170 and any amendments thereto, and all other applicable laws, rules and regulations.
(Ord. 1228 § 1 (part), 2003)
3.16.050 - Notice of possible qualification.¶
If no application permitted by this chapter is made and the assessor determines that a property may qualify for reassessment, the assessor shall provide the last known owner of the property with an application for reassessment. In such a case, the owner must file a completed application with the assessor by the deadline set forth in section 3.16.020.
(Ord. 1228 § 1 (part), 2003)
(Ord. No. 1369, § 3, 3-13-2012)
3.16.060 - Cancellation or refund of tax.¶
Any tax paid or required to be paid in the fiscal year in which the damage or destruction occurred which, after reassessment, exceeds the total tax due, shall be refunded pursuant to Revenue and Taxation Code Section 5097.2 or by order of the board of supervisors, or shall be canceled.
(Ord. 1228 § 1 (part), 2003)
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