Proposition 8, passed by voters in November 1978, amended Proposition 13 in order to recognize declines in value of real property for property tax purposes. Prop 8 requires the Assessor to annually enroll either the property’s factored base year value or the current market value as of January 1st of each year, whichever is less. The lower, January 1st current market value is referred to as a “Prop 8 Value”. Prop 8 Value adjustments are TEMPORARY reductions made to recognize that the current market value of a property has fallen below its factored base year value. Unlike Prop 13 base year values, properties enrolled under Prop 8 provisions are not subject to the annual 2% increase limitation. Once Prop 8 values are enrolled, the property value must be annually reviewed and adjusted to reflect either the current January 1 market value or the original factored base year value, whichever is less. Although the market values of all properties may decline during a recession, not all will qualify for a Prop 8 reduction. The current market value must fall below the factored base year value before the decline can be recognized and the enrolled value adjusted.

    If you feel that your property value warrants review due to a decline in market value, please contact the Assessor at the link provided below.
Request for Review Form (PDF)
Our E-mail address is assessorsoffice@buttecounty.net
Butte County Assessment Appeals Board website

Property Value Reassessment is a Free Service

    Private companies are sending official-looking notices to the public indicating that taxpayers are required to pay a service charge to those companies in order to file the necessary papers for a review of their property values. This service is available at the Butte County Assessor’s Office for free. If you feel that the current assessed value of your home exceeds the current market value, you are entitled to a review. Simply complete the “Request for Review” form available on this website, or you may call our office at (530)538-7721 to have one mailed to you. 

    If you disagree with the results of the review, you may file an appeal with the Assessment Appeals Board from July 2 through November 30. This service is also free, and more information is available by calling the Assessment Appeals Board at (530) 538-7371 or visiting Clerk of the Board website. Please don’t be misled into thinking that you must pay for a service which is available at the Butte County Assessor’s office free of charge.