Napa County’s local assessment roll for fiscal year 2026-27 has climbed to $59.3 billion, up $1.8 billion from the prior year. At 3.12 percent, county officials say it is the smallest percentage increase since 2012, a sign of softer market activity in parts of wine country and the ongoing tug-of-war between annual inflation adjustments and property value declines.
Assessor-Recorder-County Clerk John Tuteur presented the roll to the county Auditor-Controller, and in a post from the County of Napa, the office said roughly $1 billion of the increase came from the Proposition 13 two-percent inflationary adjustment, accounting for about 55 percent of the $1.8 billion gain. Non-residential new construction contributed about $132.5 million, or roughly 7 percent of the increase, while declines in value shaved about 0.5 percentage points off overall growth. The county reported that declines totaled about $301 million, affecting 2,234 parcels, and that 1,197 manufactured homes and 97 vineyard, winery and hospitality properties were placed in a decline-in-value status.
El catastro del Condado de Napa para el ejercicio fiscal 2026-27 ha aumentado hasta los 59 300 millones de dólares con respecto al año anterior, lo que supone el menor incremento porcentual desde 2012. Más información ➡️ https://t.co/51nC0mdroY https://t.co/0CEUvo44Cx
— Napa County (@NapaCountyGov) July 20, 2026
How Prop. 13 Shapes The Roll
Under Proposition 13, assessed values generally rise by the rate of inflation or 2 percent per year, whichever is lower, unless a property changes ownership or new construction resets its base value. The Legislative Analyst’s Office explains that because most properties are held under the two-percent cap, a relatively small number of sales or large projects can cause outsized swings in a county’s total assessed value. That dynamic helps explain why the standard inflation adjustment emerged as a major driver of Napa’s gain this year.
Local Shifts Show Mixed Fortunes
Tuteur said the roll’s slower growth reflects headwinds in the winegrape and real-estate sectors that have been pressing on parts of the valley. According to the county’s breakdown, Calistoga’s assessed values rose about 5.12 percent, American Canyon 4.46 percent, the City of Napa 3.94 percent, St. Helena 3.38 percent, Yountville 2.96 percent and unincorporated Napa County roughly 3.04 percent, according to the county announcement shared by the County of Napa.
What Property Owners Should Do
Property owners are urged to compare their 2026-27 value notices with last year’s tax bills and, if they disagree with an assessment, to request an informal review. Value notices, a review form and contact information for the Assessor Division are available online through the county’s website on the Assessor/Declines page at the Napa County Assessor.
Why The Roll Matters For Local Budgets
Assessed values form the property-tax base that funds schools, cities and special districts, so shifts in the roll flow straight into next year’s budget decisions and revenue forecasts. The Legislative Analyst’s Office notes that because most parcels increase only modestly under Proposition 13, a handful of large sales or major new construction projects can quickly change revenue expectations, which is why these annual roll numbers get close attention from local planners and elected officials.
