VIEW: 2022/2023 Tax Roll Value Notice Inquiry

WILDFIRE DISASTER RELIEF

FORMS:

• BOE-65-P: CLAIM FOR INTRACOUNTY TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PROPERTY FOR PROPERTY DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTER
• Disaster Tax Relief Provisions letter
• Application For Calamity Relief and/or Deferral of Regular Secured Taxes
• Change of Address Form
• Letter of Authorization to the Butte County Assessor
  
  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.