Fred Holland, Assessor
25 County Center Dr. Suite 100
Oroville, CA 95965
Phone: (530) 538-7721

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 E-mail address is assessorsoffice@buttecounty.net

2010-2011 Message
     As the 2010-2011 Secured Property Tax Roll is being prepared, our department has received calls regarding the decline in property values and other value-related issues. To ensure that these questions and issues are addressed as quickly as possible, we would like to remind you that you may also contact the Assessor’s Office via e-mail through the link provided below. Please be certain to include your assessment number so that we can refer your question or concern to the appropriate party. assessorsoffice@buttecounty.net

     Please be aware that adjustments made due to a request for review (Request for Review Form (PDF)) as to a decline in value (Prop. 8 reviews) will not be made to the current property tax bill. Prop. 8 adjustments will be enrolled for the future tax roll (2011-2012). In order for a value reduction to affect the current property tax bill, an appeal must be filed with the appeals board no later than November 30, 2010. You may contact the appeals board by calling the Assessment Appeals Board at (530) 538-7371 or visit Clerk of the Board website

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.