Napa, California
Napa's largest taxpayers are resort and hotel owners, not offices or malls: the top ten hold $1.19 billion of the city's $17.4 billion roll, and owner names behind any parcel sit behind a Cloudflare-blocked county site and a per-record fee.
8 buildings · 6 with an owner established · 16 sources · 2 tier B · 6 tier A · prepared 2026-11-01
Can you find out who owns it?
California has no public title register: ownership is proved by deeds recorded with the Napa County Recorder, and the Napa County Assessor keeps the roll. The Assessor's online parcel eService works by parcel number and is 'intended for personal use only', and the County's tax pages say they do not display an owner's name in search results. Owner name and address come from the Assessor for a fee ($18 for assessment data with owner name and address on the County schedule effective 1 July 2026, read only via search). Deeds carry the state documentary transfer tax, so sale prices become visible, and under Proposition 13 a sale resets a parcel's value to its price.
Is ownership public?Public, but one paid search at a time
Cost of one title searchAssessment data with owner name and address: $18.00 (Napa County fee schedule effective 1 Jul 2026, seen in search only; host blocked)
Bulk ownership dataNone published
Sale pricesEvery sale, with its address
Sites that forbid taking their data
- napacounty.gov (Assessor Parcel Data eService) — “The Assessor Parcel Data eService provides information about a parcel. The information is based on your Fee Parcel number. The information provided is intended for personal use only.”
1
The marquee buildings
The towers that set the tone of the core, and who holds them. A price is the price a document states, on the date it states — not an estimate of what the building is worth now.
| Building | Use | Owner | Owner type | Last price paid |
|---|---|---|---|---|
| Meritage Resort and Spa Napa, CA (south Napa; street address not in the cited document) |
Hotel | Meritage Resort LLC The City's FY2025 ACFR lists Meritage Resort LLC as Napa's largest property taxpayer: $266,467,710 assessed, 1.53% of the city roll, up from $92,854,818 (2nd) in 2016. The same report's 2016 employer table names 'Meritage Resort and Spa' (190 staff). The roll entry does not give an address, so the tie between the taxpayer and the resort is by name (tier B). No sale price was found; the near-tripling of assessed value since 2016 is consistent with new construction being added to the roll, but the report does not say why. |
Private company | —B |
| Andaz Napa Napa, CA (downtown; street address not in the filing) |
Hotel | Xenia Hotels & Resorts 100% (owned hotel) Xenia's FY2025 10-K lists Andaz Napa, 141 rooms, acquired 2013, managed by Hyatt, and marks it as subject to mortgage debt: a fixed-rate (swapped) loan of $54.1M at 5.72%, maturing 19 Jan 2028. Schedule III gives total cost $57.9M and accumulated depreciation $18.7M. The City's FY2025 ACFR lists 'IA Lodging Napa First LLC' as 8th-largest taxpayer ($71.4M assessed; 4th in 2016); the 'IA' prefix matches Xenia's Inland American predecessor, but no document read ties that entity to this hotel, so it is context only. No distress: the loan is current. |
REIT | —A |
| Napa Premium Outlets Napa, CA (as the 10-K states) 178,917 sq ft GLA |
Retail | Simon Property Group 100% (fee) Simon's FY2025 10-K lists Napa Premium Outlets, Napa CA, fee, 100.0%, acquired 2004, 99.5% leased, 178,917 sq ft, tenants including Adidas, Banana Republic, Coach, J.Crew, Nike and Polo Ralph Lauren. Schedule III shows no encumbrance (no mortgage), gross carrying amount $64.9M and accumulated depreciation $35.4M. The City's 2016 taxpayer list names 'Chelsea Financing Partnership LP' 7th ($45.4M assessed); Chelsea is the outlet business Simon acquired, but the ACFR does not tie the name to this centre. Not in the 2025 top ten. |
REIT | —A |
| Napa Valley Expo (fairgrounds) Napa, CA (State fairgrounds in the city; street address not in the cited report) |
Civic | State of California (25th District Agricultural Association) The Napa County Grand Jury's 2016-17 report says the county has two fairgrounds: 'the Napa County Expo in the City of Napa ... The Expo site is owned by the State of California', and the Calistoga fairgrounds owned by Napa County. A 2021 CDFA recruitment notice (s9) describes the Napa Valley Expo as the 25th District Agricultural Association, run by a State-appointed board that rents the grounds year-round. Search results put the site at 33 acres, but that was not read in a document, so no acreage is given. |
Government | —A |
| The Culinary Institute of America at Copia (former Copia center) 500 First Street, Napa, CA 94559 |
Institutional | The Culinary Institute of America northern portion of the 12-acre Copia site Wikipedia's Copia article: the wine-and-food centre opened in 2001 at 500 First Street, closed in 2008 and filed for bankruptcy; in 2005 Copia had sold 3.5 acres to Intrawest for a Westin hotel; the Culinary Institute of America (a non-profit college) bought the northern portion of the 12-acre property for $12.5M in October 2015 and opened its Napa campus there in 2016. The CIA article repeats the $12.5M purchase. Price is as reported, not from a deed. |
Institution | $12.5M 2015-10 Wikipedia, citing Napa Valley Register; the site had been assessed at about $21.3M around 2013 A |
| Queen of the Valley Medical Center 1000 Trancas Street, Napa |
Institutional | Not established the source would not open Wikipedia: a Catholic medical centre with 208 beds, opened 1958, Level III trauma centre, 'operated by Providence Health & Services'. The City's FY2025 ACFR lists Queen of the Valley Hospital as Napa's third-largest employer (1,245) and St Joseph Health (354) sixth. Operating a hospital is not holding title, and the state licence file (CHHS) and the County roll could not be read (see automationBlocked), so the owning entity is left blank. |
Institution | —A |
| Napa Valley College, main campus Napa-Vallejo Highway, south Napa (overlooking the Napa River) 160 acres |
Institutional | Napa Valley Community College District Wikipedia: Napa Valley College is a public community college, established 1942, whose 'tree-lined main campus is on 160 acres overlooking the Napa River'. The District's FY2025 audit (s15) says it 'consists of one main campus in Napa' with centres in American Canyon and St. Helena, carries land at historical cost of $400,003 and $189.9M of capital assets, and opened River Trail Village, 588 beds of on-campus student housing. The City's FY2025 ACFR lists the college as Napa's fourth-largest employer (825). The audit does not list parcels, hence tier B for title to the 160 acres. |
Government | —B |
| First Street Napa 1300 1st Street, Napa, CA 94559 325K SF |
Mixed use | Not established the register is open, but this building was not matched Trademark Property Company's property page describes First Street Napa, 1300 1st Street, as 325K SF with 40+ shops and restaurants and a 183-key boutique hotel, and lists Trademark staff for leasing, management and development. It does not say who holds title, and a manager is not an owner. A City news item (3 Nov 2025) refers to 'the First Street Napa Phase II project' as a major downtown investment on the First Street corridor. Owner left blank: the County roll that would name it is behind a fee and a Cloudflare block. |
Developer | —A |
2
The core land
The most valuable ground in the city, and what the public record says about it.
Napa's most valuable ground is resort and hotel land, not office towers: the City's two largest FY2025 taxpayers carry 'Resort' in their names and two more of the top ten 'Hotel' or 'Lodging'. The City's ten largest taxpayers hold 6.82% of the roll, up in dollars from $772M (2016) to $1.19B. Figures are assessed values (Proposition 13: last sale price plus at most 2% a year), not market values.
City of Napa total taxable assessed value, FY2025$17,408M
City FY2025 ACFR (s1), statistical table 5 (real $16,944M + personal $463M), source HdL Coren & Cone; up 4% on FY2024 and from $10,321M in FY2016
Highest assessed taxpayer$266,467,710
Meritage Resort LLC, 1.53% of the city roll, FY2025 (s1, table 7). In 2016 the top taxpayer was 'Kaiser' at $270,490,811 (2.76%); Kaiser is absent from the 2025 list
Ten largest taxpayers combined$1,188,075,561 (6.82%)
City FY2025 ACFR (s1), table 7; 2016: $771,929,649 (7.88%). Note to the table: 'FY25 excluding industrial general fund'
City-owned land at historical cost$38.7M
City FY2025 ACFR (s1), Note 7: land $33,395,501 governmental + $5,289,459 business-type, unchanged in the year; book cost, not value
3
Who owns the town
At this scale the significant owner is rarely a trust or a fund: it is one or two local holding companies, a family in its second or third generation, and often the land around the town rather than the buildings in it.
Public bodies hold Napa's institutional ground; the private side of the roll is dominated by resort and hotel entities. No open document gives parcel counts or acres by owner: the County Assessor sells owner data and its site blocks automated reading, so holdings are as each body's own report states them (book cost of land, campus acreage). Several big public holdings with a Napa address (Napa State Hospital, the County airport, the Napa Valley Business Park) sit just outside city limits, in unincorporated Napa County.
| Name | Type | Holdings as stated |
|---|---|---|
| City of Napa City FY2025 ACFR, Note 7: land unchanged in the year; the City also carries $92.8M of construction in progress and $628.8M of infrastructure at cost. The ACFR gives City Hall's address as 955 School Street. Wikipedia (s11) says the City funded and built the dam creating Lake Hennessey (1948) for water supply; the reservoir lies outside the city. |
Government | Land at cost $38.7M ($33.4M governmental, $5.3M business-type)A |
| Housing Authority of the City of Napa City FY2025 ACFR: the Authority (est. 1942; Council as its board since 1969) borrowed in 1998 to buy a commercial office building on Seminary Street to house itself and another tenant, and borrowed $700,000 in 2012 toward $2.7M of improvements to the Laurel Manor senior housing complex; the Housing Fund manages 'Housing Authority owned properties'. It also issued conduit mortgage revenue bonds for Silverado Creek (1999) and Magnolia Park (2004), which are not City debt and do not mean ownership. |
Government | Seminary Street office building; Laurel Manor senior housing complexA |
| State of California Grand Jury 2017: 'The Expo site is owned by the State of California' (s5). Napa State Hospital is one of the State's five mental hospitals, on a 138-acre campus on the Napa-Vallejo Highway (Wikipedia, s12), in unincorporated Imola bordering the city (s11). Hospital acreage is Wikipedia's, so tier B for that part. |
Government | Napa Valley Expo (State fairgrounds); Napa State Hospital 138-acre campus (unincorporated Imola)B |
| Napa Valley Community College District District FY2025 audit (s15): one main campus in Napa plus centres in American Canyon and St. Helena; 588-bed River Trail Village housing on campus. Acreage from Wikipedia (s8). |
Government | Main campus 160 acres; land at cost $400,003; capital assets $189.9M grossB |
| Napa Valley Railroad (Napa Valley Wine Train) Wikipedia: the Napa Valley Railroad bought the right of way after Southern Pacific's 1985 abandonment notice; the business was sold in 2015 to Noble House Hotels & Resorts in partnership with Brooks Street, which in 2017 announced a 148-room hotel on railroad property on McKinstry Street. Route length inside the city is not stated. |
Private company | Former Southern Pacific Napa Valley right of way, bought for $2.5M (1980s)A |
| The Culinary Institute of America Bought for $12.5M in October 2015; campus opened 2016 (Wikipedia, s6). Another 3.5 acres of the Copia site went to Intrawest in 2005 for a Westin hotel. |
Institution | Northern portion of the 12-acre former Copia site, 500 First StreetA |
5
Who builds the houses
New-home building in this market: the volume, and the firms behind it. Ownership of a builder matters as much as its volume — a private-equity platform and a family firm behave differently.
Napa builds few homes and almost all are detached houses: Census permit counts for the city were 62 single-family units plus 50 units in three 5+ unit buildings in 2023, 116 single-family units in 2024, and 129 single-family plus 6 units in small multi-unit buildings in 2025. No open source names the builders by permit count: the County roll and permit records with owner names were not reachable, and new-home listing portals are not used.
6
Commercial landlords
The commercial side, counted separately from housing: who holds the office, retail and industrial floor area.
Napa's commercial roll is hotels and resorts: the City's two largest FY2025 taxpayers are 'Resort' entities, two more of the top ten carry 'Hotel' or 'Lodging' in their names, and no office REIT appears. Two listed REITs disclose Napa assets in SEC filings; the rest are the single-purpose LLCs and partnerships that the roll names, whose parents no open document identified. The 2016 list was led by 'Kaiser' and included 'Chelsea Financing Partnership LP' and 'Hawthorn Village Limited Partnership'.
| Name | Type | Holding as stated |
|---|---|---|
| Simon Property Group FY2025 10-K: acquired 2004, 99.5% leased, unencumbered; gross carrying amount $64.9M. |
REIT | Napa Premium Outlets, 178,917 sq ft, 100% feeA |
| Xenia Hotels & Resorts FY2025 10-K: acquired 9/20/2013; mortgage $54.1M at 5.72% to Jan 2028; gross cost $57.9M. |
REIT | Andaz Napa, 141 roomsA |
| Meritage Resort LLC City FY2025 ACFR principal taxpayers; 2nd in 2016 at $92.9M. |
Private company | $266.5M assessed (1st, 1.53%)A |
| SRGA Resort LP City FY2025 ACFR; not in the 2016 top ten. The roll entry gives no property. |
Private company | $193.4M assessed (2nd, 1.11%)A |
| Fairfield Napa Phase I/II LLC City FY2025 ACFR; not in 2016 top ten. The roll entry gives no property. |
Private company | $156.7M assessed (3rd, 0.90%)A |
| Other top-ten taxpayers (FY2025) City FY2025 ACFR, ranks 4-10: KHP V Napa LLC $104.2M; Mani NVR Napa (DE) LLC $93.0M; Napa LW Hotel Associates LP $89.1M; TC Hawthorne LLC et al $82.1M; IA Lodging Napa First LLC $71.4M (4th in 2016); South Napa Fee LLC $68.2M (6th in 2016); Prime Spain Glen Drive LLC $63.7M. The ACFR does not say which properties these hold. |
Private company | $571.6M assessed combined (7 entities)A |
?
Looked for and not found
Claims this page would have made if a source could be opened. They are left out rather than guessed.
- Builders: no open source read names Napa's homebuilders with unit counts. Search results point to Davidon Homes (Western Meadows, Vintage Farm) and an Edenbridge Homes community, but only through listing portals; davidonhomes.com returns 403 even on robots.txt, and Edenbridge's own site lists no Napa project.
- Which properties the roll's top taxpayers hold: SRGA Resort LP, Fairfield Napa Phase I/II LLC, KHP V Napa LLC, Mani NVR Napa (DE) LLC, Napa LW Hotel Associates LP, TC Hawthorne LLC, South Napa Fee LLC and Prime Spain Glen Drive LLC are named with values, but the ACFR gives no addresses. The County roll that would tie them to parcels is fee-based and blocks automation.
- The tie between Meritage Resort LLC and the Meritage Resort and Spa is by name only (tier B).
- Title to Queen of the Valley Medical Center (Providence operates it); the CHHS licence file needs a download from s3.amazonaws.com, whose robots.txt returns 403, and the County roll was blocked.
- Who owns First Street Napa (Trademark Property manages and leases it).
- County of Napa land holdings (airport, Health and Human Services campus, administration buildings) and the County's principal taxpayers: all are in the County ACFR on napacounty.gov, which blocked access.
- Napa Valley Unified School District and Napa Sanitation District land holdings were not read.
- Silverado Resort (sold to KSL Capital Partners and Arcade Capital in 2022, per Wikipedia) is a separate census-designated place outside the city, so it is not a marquee building; whether SRGA Resort LP is its holding entity was not established.
- The Napa County fee schedule's $18 charge for assessment data with owner name and address (effective 1 Jul 2026) and the eService's 'personal use only' wording come from search results; the County site itself blocked access.
§
Sources
- City of Napa Annual Comprehensive Financial Report, year ended 30 June 2025: Principal Property Taxpayers (2025 vs 2016); Assessed Value of Taxable Property (FY2025 $17,408M); capital assets (land $38.7M at cost); Principal Employers; Housing Authority — City of Napa, Finance Department · openA
- Real Property (Assessor page): Assessor Parcel Data eService 'intended for personal use only'; fee schedule effective 1 Jul 2026 lists assessment data with owner name and address at $18.00 (read via search results; host blocks automation) — County of Napa, Assessor · blockedC
- Xenia Hotels & Resorts Form 10-K FY2025: hotel list (Andaz Napa, 141 rooms, 2013, Hyatt-managed, subject to mortgage); mortgage loans (Andaz Napa $54.1M, 5.72% fixed via swap, maturing 1/19/2028); Schedule III (acquired 9/20/2013; built 2009) — Xenia Hotels & Resorts, Inc. (SEC EDGAR) · openA
- Simon Property Group Form 10-K FY2025: Item 2 property table (Napa Premium Outlets, Napa CA, Fee, 100.0%, Acquired 2004, 99.5% leased, 178,917 sq ft) and Schedule III (no encumbrance; gross $64.9M) — Simon Property Group, Inc. (SEC EDGAR) · openA
- The Napa County Fairgrounds: The County's Orphan Asset (Grand Jury final report, 24 May 2017): 'The Expo site is owned by the State of California'; Calistoga fairgrounds owned by Napa County, about 70 acres — Napa County Grand Jury 2016-2017 (Superior Court of California, County of Napa) · openA
- Napa Valley Expo (25th District Agricultural Association) Secretary-Manager III (CEO) recruitment, 2021: Expo run by a State fair board, renting grounds and facilities year-round — California Department of Food and Agriculture, Division of Fairs and Expositions · openA
- Copia (museum) (article): 500 First Street; closed 2008; 3.5 acres sold to Intrawest for a Westin in 2005; Culinary Institute of America bought the northern portion of the 12-acre site for $12.5M in Oct 2015 — Wikipedia · openA
- Queen of the Valley Medical Center (article): 1000 Trancas Street, 208 beds, founded 1958, operated by Providence Health & Services — Wikipedia · openA
- Napa Valley College (article): public community college, est. 1942, main campus on 160 acres overlooking the Napa River — Wikipedia · openA
- Napa Valley Wine Train (article): Napa Valley Railroad acquired the right of way for $2.5M after Southern Pacific's 1985 abandonment notice; sold to Noble House Hotels & Resorts with Brooks Street in 2015; 2017 plan for a 148-room hotel on railroad property on McKinstry Street — Wikipedia · openA
- Napa, California (article): Napa State Hospital in unincorporated Imola; Napa Valley Business Park beside the County airport, unincorporated; City built the Lake Hennessey dam (1948) — Wikipedia · openA
- Napa State Hospital (article): one of five state mental hospitals, founded 1875, 138-acre campus on the Napa-Vallejo Highway — Wikipedia · openA
- First Street Napa (property page): 1300 1st Street; 325K SF; 40+ shops and restaurants; 183-key boutique hotel; Trademark leasing, management and development contacts — Trademark Property Company · openA
- News Flash, 3 Nov 2025: Citywide Open House; 'the First Street Napa Phase II project'; RiverLine; Measure G infrastructure — City of Napa · openA
- Napa Valley Community College District Audit Report, year ended 30 June 2025: one main campus in Napa with centres in American Canyon and St. Helena; land at cost $400,003; capital assets $189.9M gross; River Trail Village on-campus housing (588 beds) — Napa Valley Community College District · openA
- Building Permits Survey, West Region place files 2023, 2024, 2025 (annual): Napa city (FIPS place 50258) — U.S. Census Bureau · openA