Earlier editions: 2026-09
Napa County Municipal Code Ch. 3.37 Special Tax for Fire Suppression Equipment
Napa County Municipal Code · 2026-10 edition · updated 2026-10-04 · Napa County
Cite as: Napa County Municipal Code Chapter 3.37 · Text as of 2026-10-04
3.37.010 - Statutory authority.¶
This chapter, including the special tax for fire suppression equipment levied herein, is adopted pursuant to Section 53978 of the Government Code and related statutory and constitutional authority.
(Ord. 1149 § 2 (part), 1998)
3.37.020 - Definitions—Generally.¶
For purposes of this chapter, unless the context otherwise requires, the following terms shall have the following meanings:
"Adjusted tax rate" means the rate set forth in Section 3.37.035 of this chapter.
"Board" means the board of supervisors of the county of Napa.
"Commercial parcel" means a parcel of real property upon which, according to the latest equalized county assessment roll, one or more improvements classified for business providing sales and/or services including any retail and/or wholesale operations are located.
"Industrial parcel" means a parcel of real property upon which, according to the latest equalized county assessment roll, one or more improvements classified for the manufacturing of goods, the processing of raw materials and/or the warehousing by the manufacturer of finished goods and raw materials are located.
"Multi-unit residential parcel" means a parcel of real property upon which, according to the latest equalized county assessment roll, multiple family dwelling units are located. For purposes of this subsection, multiple family dwelling units means more than one detached single-family residential dwelling unit and/or any structure designed to house two or more families living independently of each other.
"Parcel of real property" means a separate parcel of real property having a separate assessor's parcel number as shown on the latest equalized secured assessment roll of the county or an improvement on the latest equalized unsecured assessment role of the county.
"Single unit residential parcel" means a parcel of real property upon which, according to the latest equalized county assessment roll, one single-family residential dwelling unit is located.
"Special tax" means the special tax for fire suppression equipment authorized by, and imposed pursuant to, this chapter.
"Tax collector" means the treasurer-tax collector of the county of Napa.
"Unincorporated zone" means the zone within Napa County established by the board in Section 3.37.030 to which the levy of the special tax is restricted.
(Ord. 1149 § 2 (part), 1998)
3.37.030 - Creation of zone.¶
For purposes of this chapter, the board hereby establishes a zone consisting of each parcel of real property in the unincorporated area of Napa County, except for those parcels located within the American Canyon Fire Protection District. The levy of the special tax pursuant to this chapter shall be restricted to the parcels of real property located within this "unincorporated zone."
(Ord. 1149 § 2 (part), 1998)
3.37.035 - Schedule of special tax rate—Procedure for adjusting tax rate.¶
A. Subject to subsection B of this section, the tax rate schedule for the period of the special tax is as follows:
| Maximum Tax Rate (per year) | ||||
|---|---|---|---|---|
| _____ | _____ | _____ | _____ | |
| Fiscal Years 99/00-03/04 | Fiscal Years 04/05-08/09 | Fiscal Years 09/10-13/14 | Fiscal Years 14/15-18/19 | |
| _____ | _____ | _____ | _____ | |
| Description of Property | Description of Property | Description of Property | Description of Property | Description of Property |
| Single unit residential parcels (including mobilehomes and condominiums) | $34.00 | $37.00 | $40.00 | 43.00 |
| Multi-unit residential parcels with four or fewer units | $51.00 | $55.00 | $60.40 | $65.73 |
| Multi-unit residential parcels with five or more units | $60.00 | $65.29 | $71.06 | $77.32 |
| Commercial and industrial parcels | $103.00 | $112.09 | $121.98 | $132.74 |
B. The tax rates established by subsection (A) of this section are the maximum tax rates that may be imposed. The tax rate for fiscal years 1999/2000 through 2003/2004 are set forth in subsection (A) of this section and may not be increased until July 1, 2004. Any increase in the tax rate for the five-year period commencing July 1, 2004, shall not take effect unless approved by the board after holding a duly noticed public hearing. Notice of such public hearing shall be given by placing at least a one-eighth page display advertisement in at least one newspaper of general circulation within the county at least ten but not more than sixty days prior the hearing. At the conclusion of the hearing the board by adopting an appropriate resolution may increase the tax rate for the five-year period commencing July 1, 2004, in whatever amount it deems is appropriate based on the use of property and the risk of fire associated therewith so long as that increase does not exceed the maximum tax rate established by Section 3.37.035 for the period July 1, 2004 through June 30, 2009. Additional public hearings and adoption of resolutions will be required for tax rate adjustments to take effect during the remaining two five-year periods. In the event the board chooses not to adjust the tax rate, the tax rate in effect at that time shall continue for the next five-year period.
C. Not more than one adjustment of the special tax rate shall occur during any five year period. For this purpose a decision not to increase the special tax rate is considered an adjustment.
(Ord. 1149 § 2 (part), 1998)
3.37.040 - Purpose and levy of special tax.¶
Beginning with the 1999-2000 fiscal year and continuing on an annual basis thereafter for a period of twenty years, a special tax shall be levied upon each parcel of real property situated within the unincorporated zone at the rates and in the manner set forth herein. The revenues from this special tax shall be used exclusively to defray the cost of obtaining and furnishing fire suppression equipment, including any administrative expenses directly related to such purchases and for no other purpose.
(Ord. 1149 § 2 (part), 1998)
3.37.050 - Special tax rates.¶
A. For the 1999-2000 through 2003-2004 fiscal years, the adjusted tax rate for each parcel of real property in the unincorporated zone shall be in the amount set forth in the first column of rates set forth in Section 3.37.035 (i.e. thirty-four dollars for single unit residential, fifty-one dollars for multi-unit residential with four or less units, sixty dollars for multi-unit residential with five or more units, one hundred three dollars for commercial/industrial parcels), which rates have been calculated based on the use of the property and the risk of fire associated therewith.
B. For each fiscal year subsequent to the 2003-2004 fiscal year, the special tax rate for each use of property shall be equal to the adjusted tax rate for that use of property in existence on June 30, 2004, as that rate may be adjusted by the board in the manner established by Section 3.37.035(B).
C. Notwithstanding any other provision of this ordinance, the special tax described herein shall only be imposed on a federal, state or local governmental agency to the extent permitted by applicable law.
(Ord. 1149 § 2 (part), 1998)
3.37.060 - Collection.¶
A. Unless the board, by resolution, adopts an alternate procedure pursuant to subsection (B) of this section, the special tax levied pursuant to this chapter shall be collected at the same time, and in the same manner, as ad valorem real property taxes are collected within the unincorporated zone by the county of Napa. Under these circumstances, the payment deadlines, late payment charges and other payment procedures generally applicable to property tax payments in Napa County shall likewise be applicable to the special tax imposed hereunder.
B. Upon resolution of the board, the special tax imposed hereunder may be collected by separate billing on an annual or other basis as the board determines to be in the best interest of the unincorporated zone. In this event, the board may establish by resolution reasonable rules and procedures relative to such collections, including the establishment of payment deadlines, late payment charges, interest, and collection enforcement alternatives.
C. The tax collector may deduct his or her reasonable costs of collection from any special tax proceeds collected by the tax collector pursuant to this chapter.
(Ord. 1149 § 2 (part), 1998)
3.37.070 - Amendment.¶
The special tax imposed pursuant to this chapter is intended to constitute a "special tax" under the terms of Article XIIIA, section 4, and Article XIIIC, section 1, of the California Constitution as well as Section 53978 and related provisions of the Government Code, and shall not be subject to amendment without the approval of two-thirds of the voters of the unincorporated zone voting on such amendment.
(Ord. 1149 § 2 (part), 1998)
3.37.080 - Implementing procedures.¶
The board is authorized to implement such procedures as may be appropriate to accomplish the purposes of this chapter, but such procedures shall not change the purposes for which special tax revenues may be used or alter the methodology for calculating the special tax rates and maximums, all as specified herein, without the prior approval of the electorate of the unincorporated zone as set forth in Section 3.37.070.
(Ord. 1149 § 2 (part), 1998)
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