If there is a difference of opinion over new base year value of a property, the owner should contact the Assessor's Office for a review. If the disagreement continues, the property owner has the right to file an appeal. Butte County has a three-member Assessment Appeal Board appointed by the Board of Supervisors, and a Hearing Officer. They consider all evidence presented by the property owner and by the Assessor's staff at a formal hearing. The Appeals Board, or the Hearing Officer, determine the assessment for the property in question.

Assessment Appeal Filing Periods are as follows:

• Supplemental Assessment - no later than 60 days after the date on which the assessee was notified by Supplemental Assessment Notice.
• Regular Assessment - July 2 through November 30.

Appeals are filed with the Clerk of the Board of Supervisors in Oroville.

Butte County Assessment Appeals Board website: Clerk of the Board website.

California State Board of Equalization has created a video on the process of preparing and presenting your property tax assessment appeals at your county Assessment Appeals Board.
Assessment Appeal Video