Assessor

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.

Transfer of Base Year Value

Persons aged 55 and older or severely disabled persons of any age may transfer the Proposition 13 factored base year value of their principal residence to a residence acquired or built as its replacement under certain conditions (ref. Prop 60 & Prop 90, Revenue and Taxation Code 69.5). 

Principal Residence Intra-County Base Year Value Transfers (Proposition 60)

Property owners of at least 55 years of age may transfer the Proposition 13, factored base year value of their principal residence to a replacement principal residence. The replacement must be of equal or lesser current market value and located within the same county.

Severely Disabled Principal Residence Base Year Value Transfers (Proposition 60 and 90)

Severely and permanently disabled persons of any age who meet certain specific requirements may also transfer the base year value of their principal residence to a replacement dwelling of equal or lesser current market value. Note that the form for age-55 base year transfer filing is different from that used for the severely disabled transfer benefit. 

The California Board of Equalization has also provided a useful discussion regarding Proposition 60 and Proposition 90 Exclusions.

Download Claim for Transfer of Base Year Value to Replacement Dwelling.

View Parcel   Assessment Appeal   Change Address 

 

 Contact Assessor

Butte County Assessor
Main Office
Phone:    530.538.7721
Fax:        530.538.7991
assessorsoffice@buttecounty.net

Chico Branch
Phone:    530.891.2718
Fax:        530.895.6609

Paradise Branch
Phone:    530.872.6317
Fax:        530.872.6312

View full list of contacts.

 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 95928

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:
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, dill due dates) that fall on a weekend extend to the next workday.

View full description of dates and deadlines.

 Lower My Taxes

Property Damage (calamity) 

Reduced assessment

Transfer between family 

Transfer of base year value to replacement dwelling

Assessment review

Assessment appeal