VIEW: 2019/2020 Tax Roll Value Notice Inquiry
CAMP FIRE
Revenue and Taxation Code section 170 provides that if a calamity such as fire, earthquake, or flooding damages or destroys your property, you may be eligible for property tax relief. In such cases, the county assessor will reappraise the property to reflect its damaged condition. In addition, when it is rebuilt in a like or similar manner, the property will retain its prior value (Proposition 13) for tax purposes.
To qualify for property tax relief, you must file a claim with the Butte County Assessor within 12 months from the date of damage or destruction, whichever is later. The loss estimate must be at least $10,000 of current market value to qualify the property for this relief. The property will be reassessed according to its damaged state and property taxes will be adjusted accordingly.
This property tax relief is available to owners of real property, business equipment and fixtures, orchards or other agricultural groves, and to owners of aircraft, boats, and certain manufactured homes – it is not available to property that is not assessable, such as state licensed manufactured homes or household furnishings.
Additionally, pursuant to Section 194.1 of the Revenue and Taxation Code, certain owners who file for calamity relief may also be eligible to apply to defer payment of the current installment of regular secured property taxes due. Please note that this section does not apply to property taxes paid through impound accounts.
If your property was affected by the Camp Fire, please use the links below.
CAMP FIRE Frequently Asked Questions (FAQs)
FORMS:
Helpful Links:
Additional information on Disaster Relief for property taxes on damaged or destroyed property is also available by visiting Board of Equalization Disaster Relief Information
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The Role of the Assessor
As mandated by the California State Constitution, the Assessor:
- Locates and identifies all taxable property in the county.
- Establishes taxable value for all property subject to property taxation.
- Completes the assessment roll showing the assessed values of all properties.
- Applies all legal exemptions.
The Assessor's staff keeps track of ownership changes, maintains maps of parcel boundaries, updates property descriptions and physical characteristics. We maintain files of individuals and properties eligible for exemptions and other tax relief. We also analyze trends in sale prices, construction costs and rents, in order to estimate the fair value of assessable property.
To establish the fair market value of any property, the Assessor needs to know the physical characteristics of the property, possibly its purchase price, the selling price of similar properties, the replacement cost, operating and repair costs of similar properties, income the property may generate, and other relevant facts affecting the property's value.
The Assessor does not: establish tax rates, calculate tax amounts or collect taxes.