E-filing Available, 2013 Business Property Statement E-filing
If interested, please call 530-538-7715
As the 2013-2014 Secured and Unsecured Tax Rolls are being prepared, our department continues proactive review of assessments for value decline and other value-related issues. You may also contact the Assessor's Office at (530)538-7721 or via the e-mail link provided below should you wish to request a value review. Please be sure to include your assessment number so that your questions or concerns may be forwarded to the appropriate party as quickly as possible. A "Request for Review" form (PDF) is available on this website under "Decline in Value". Should you wish to file an assessment appeal with the Clerk of the Board between July 2 and November 30 of each year. The phone number is (530)538-7371 or you may visit their website at http://www.buttecounty.net/Clerk of the Board. Please be encouraged to first contact this department prior to filing an appeal; our appraisal staff will gladly review and adjust values when warranted and thereby avoid the need for an appeal.
California State Board of Equalization, available Publication
An overview of California Property Tax, dated August 2009
California Property Tax provides an overview of property tax assessment in California. It is designed to give readers a general understanding of California’s property tax system. The publication begins with a brief history of Proposition 13, which since 1978 has been the foundation of California’s property tax system. It then discusses the roles of key players in property tax assessment—California voters, the Legislature, the State Board of Equalization, and county assessors. It explains which types of property are subject to taxation and which are exempt. It addresses the issue of where property should be assessed. It discusses the annual process of preparing the property tax rolls, the procedure for challenging an assessment, and the process for collecting property taxes. Finally, it covers the yield tax on timber at the time of its harvest.
Although this publication is periodically updated, the laws and rules concerning property tax assessment are continually modified. Therefore, we caution you to consult appropriate sections of the Revenue and Taxation Code and related codes and property tax regulations in order to have the most current information.