Exemptions, Exclusions and Tax Relief Programs
The Assessor administers many exemption programs that may partially or completely relieve a taxpayer of tax obligations. These programs include:
Property owners who occupy their home, mobile home or other dwelling unit may qualify for an exemption of up to $7,000 of the taxable value. New property owners will automatically receive an exemption application. A Homeowner's exemption will also apply to the supplemental assessment, if the property has not received the exemption on the prior Assessment Roll. One-time filing is required. The exemption will remain in effect as long as the residence continues to be owned and occupied by the property owner as their principal place of residence. Homeowner's Exemptions are not automatically transferred between properties. A new application must be filed when the owner moves to a new residence.
To receive the full exemption the application must be filed on or before February 15th, or on or before the 30th day following the date of notice of supplemental assessment, whichever comes first.
Disabled Veteran's Exemption
Veterans who are rated 100% disabled or unemployed due to a service connected disability are eligible for an exemption of $115,060 on the assessed value of their home, or $172,592 if their income for the last year did not exceed $51,669. The unmarried, surviving spouse of such a veteran, or of a veteran who died while on active duty in the military service also qualifies for the above.
Real and personal property used exclusively by a church, nonprofit college, cemetery, museum, public school or library may qualify for an exemption. Property owned and used exclusively by non profit religious, charitable, scientific, or Hospital Corporations are also eligible.
* The exclusions from reappraisal include:
Transfers of property between husband and wife do not cause a reappraisal. This includes transfers due to divorce decrees or a death of a spouse.
The transfer of property between parents and children and some transfers between grandparents and grandchildren may be excluded from reappraisal for property tax purposes. The principal place of residence and up to a maximum of $1,000,000 in assessed value of any other property may be transferred by each parent or child without reappraisal. An exclusion form must be filed timely to qualify.
New construction may be excluded from a supplemental assessment. The property must be for sale and unoccupied, and the builder must file a claim form with the Assessor's office prior to or within 30 days from the start of construction. If the exclusion is granted, the new construction will not be appraised until the following lien date, unless it is sold, rented or occupied before then.
Exclusion for seniors and disabled
The replacement property tax relief allows qualifying owners to transfer the assessed value of an original property to a replacement property. Both properties must be located within Butte County.
Qualified owners include:
Homeowners who are 55 years of age or older and whose replacement residence is of equal or lesser value than their original residence. The replacement residence must be purchased or newly constructed within 2 years before or after the sale of the original dwelling. This is a one-time exclusion.
Homeowners who are severely and permanently disabled if the disability necessitates a move to the replacement residence.
Owners of property taken by government action or eminent domain proceedings, if the replacement property is comparable.
If a property is damaged or destroyed by a major calamity under circumstances beyond the owner's control, such as fire, flood or earthquake, it may be eligible for property tax relief. The loss in value must exceed $10,000 to qualify.
State of California Administered programs:
NOTE: THESE PROGRAMS HAVE BEEN SUSPENDED AS OF JULY 1, 2009 BY THE STATE.
Property Tax postponement
Persons who are blind, disabled, or 62 years of age or older, with a total annual household income of $24,000 or less, may have the option of having the State pay all or part of their property taxes on their house or mobile home. This deferred payment is a lien on the property and becomes due upon sale, change of residence, or death of the owner. This program is administered by the State Controller's Office. For more information, call 1-800-952-5661.
Property Tax Assistance
Persons who are blind, disabled, or 62 years of age or older, with a total household income of $13,200 or less, may be reimbursed for all or part of their property taxes on their house or mobile home. Filing for this program will not result on a lien on their property. This program is administered by the Franchise Tax Board. The above programs are briefly described for information only. They are all governed by State law. Call 1-800-852-5711 for more information.