Assessor
FORMS.

Our staff is committed to the fair and equitable assessment of all property in Butte County. We strive to provide prompt, personal, and professional attention to all whom we serve. 
Our mission is to create equitable, timely and accurate property tax assessments to fund public services. We strive to be a source of accurate and timely property information for local government and the community.

Diane Brown, Assessor

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. 

FORMS:
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

Owners of properties who suffered qualifying damage in a Fire may contact our office at (530) 552-3800 for more information. 

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


Information Regarding No-Cost Copies of Birth, Death, Marriage, and Dissolution of Marriage for Persons Affected by Fires

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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.


View Parcel   Assessment Appeal   Change Address 

 

 Contact Assessor

Butte County Assessor
assessorsoffice@buttecounty.net
Phone: 530.552.3800

  FAX   
Oroville: 530.538.7991  
Chico: 530.895.6609  
Paradise: 530.872.6312  

 Location and Hours

Assessor
25 County Center Drive,
Suite 100
Oroville, CA 95965

Office Hours:
Monday to Friday
9:00am to 5:00pm
Holidays Excluded

Chico Branch
196 Memorial Way
Chico, CA 95926

Office Hours:
Monday to Friday
9:00am to 12:00pm
1:00pm to 5:00pm

Paradise Branch
747 Elliott Road
Paradise, CA 95969

Office Hours:
Monday 8am-5pm
Tuesday to Friday
By Appointment
8:00am to 12:00pm
1:00pm to 5:00pm

Excludes Holidays

 Dates & Deadlines

January 1st - Lien Date.
February 15th - Deadline to file exemption claims. 
April 1st - Due date for business and agricultural property statements.
April 10th - Last Day to pay second installment of secured property taxes.
July 2nd - November 30th - Period for filing application for assessment appeal.
August 31st - Last Day to pay unsecured taxes.
December 10th - Last day to pay first installment of secured property taxes. 

All deadlines (appeals, exemptions, bill due dates) that fall on a weekend extend to the next workday.

View full description of dates and deadlines.