• Napa County Assessor John Tuteur and staff are working to review all properties that may have declined in value as of Jan. 1, 2009. A property’s assessed value determines the amount of annual property tax the owner pays. All single family homes in the municipalities and homes in the unincorporated area on less than five acres are being reviewed without the owner needing to contact the assessor. Owners of other residential, commercial or industrial properties are urged to contact the assessor if they believe the value of the property had declined by Jan. 1, 2009, to a level below its factored base-year value as shown on the 2008-2009 property tax bill. Owners can contact Tuteur at 253-4459 or jtuteur@co.napa.ca.us. Results of the decline in value review will be sent to property owners in July 2009.