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.

CAMP FIRE Frequently Asked Questions (FAQs)

My home burned down.  Why does my Notice of Correction have a structural improvement value on it?  

The reason you have a structural improvement value is because that is the portion of the property value that existed prior to the November fire calamity. Property assessments and taxes are for a fiscal year. The fiscal year started on July 1, 2018 and ends on June 30, 2019.  As stated in the notice, property owners are responsible for the value of the property and applicable taxes for the portion of the fiscal year prior to the calamity.  The prorated value reflected on the notice is from July 1, 2018 through October 31, 2018.     
For completely destroyed structures, the entire structure value will be removed for the following fiscal year.  

The Fire destroyed all of the structures on my property. Why wasn’t the land value adjusted on my corrected bill?

Under section 170 of the Revenue and Taxation Code, only properties that suffered physical damage to the land are eligible for calamity relief. The land values will be reviewed and any adjustments will be made effective January 1, 2019 for the following year’s bill.

When should I expect my corrected bill? 

Tax bills will be generated within 10 days from the date of your Notice of Correction.
Please contact the Tax Collector for bill payment concerns. 
Butte County Tax Collector website
taxes@buttecounty.net 
(530) 552-3720

My house was not damaged or destroyed by the fire, but I believe the market value of my property is less now because of the fire damage in my area. Why didn't you adjust my value for the fire event?

Under section 170 of the Revenue and Taxation Code, only properties that suffered physical structural damage are eligible for calamity relief. The impact the fire calamity has on the overall market value of the property can only be addressed under Section 51 of the Revenue and Taxation code as of January 1, 2019. If you believe that your property has suffered a decline in market value due to the fire calamity, you may seek relief under Proposition 8 after January 1, 2019. 

Will I qualify for calamity relief if my home or building only suffered smoke damage?

No. In order to receive an adjusted value due to a calamity such as fire, you must have suffered at least $10,000 in physical damage to taxable property. Cosmetic smoke damage does not qualify.

What is considered taxable property?  

Land (such as land contour change due to flooding)
Structures (buildings, awnings, wells)
Trees (where separately assessed, such as orchards)
Personal Property – boats, airplanes, business property (such as desks, shelves, computers, farm equipment)
Manufactured Homes subject to local property tax

Non-taxable property not eligible for calamity relief includes:
Licensed vehicles (cars, trucks, boat trailers, etc.)
Household personal property
Licensed Mobile Homes
Crops
Business Inventory
Livestock used to produce food or fiber

The fire burned my vacant lot.  Why was my calamity claim denied?

Calamity relief can only be granted on vacant land if flooding or erosion destroys the land or taxable improvements to the land, such as contouring for agricultural properties.  Standing timber is exempt from taxation, so the loss of native trees is not eligible for calamity relief. 

What happens to my property value when I rebuild after the calamity?  

Once the property is repaired and rebuilt, the property value will be readjusted to the level that existed prior to the damage, if the improvements are repaired or rebuilt in a like or similar manner.  If additional living space is added or other significant improvements are made in addition to the repair, those improvements will be assessed at current market value.  

Can I replace a manufactured home with a stick built home and keep my old Proposition 13 base year value? 

Yes.  The structure of record will retain the original base year value, and any additional square footage would be reassessed at current market value.  

My licensed manufactured home was destroyed in a Governor-declared disaster.  I am not eligible for disaster relief from the County.  Is any other relief available to me?

You may be eligible for calamity relief through the State of California, Department of Housing and Community Development.  Use the following link to access their Tax Relief Claim: 
  http://www.hcd.ca.gov/manufactured-mobile-home/docs/HCD498.0.pdf

My licensed manufactured home was destroyed in a Governor-declared disaster.  What happens to my value if I replace the licensed manufactured home with one that is subject to local property tax?

If the home was destroyed in a Governor-declared disaster, the value of the replacement manufactured home will be based on the license and registration fees previously paid on the destroyed manufactured home. 

Can I transfer my tax value to a temporary residence until I rebuild my original house back onto my lot?

No. You can transfer your value to another residence but that will be considered a permanent transfer of your base year value and you will not be able to move it back to your original residence when construction is completed on the rebuild. The alternative is to pay the new property tax on your purchase of a temporary residence and reserve your original Proposition 13 factored base year value (calamity reinstatement value) for your property that experienced the total loss.

My home was destroyed in a Governor-declared disaster, and I have rebuilt a smaller replacement residence.  Will I be able to transfer a portion of my base year value to my new residence that is prorated according to the size of my new home?  

No. The transfer of a base year value to a new residence is all or nothing. There is no provision in the law for the proration of a base year value. 

My home was destroyed in a Governor declared disaster. Rather than rebuilding, I’ve decided to purchase another home in Butte County.  Can I transfer the base year value of my damaged house to my new house?  

Proposition 50 allows for the transfer of base year value to a replacement property within the same county under certain circumstances.  Refer to Revenue and Taxation Code Section 69 for eligibility requirements.
BOE-65-P: Claim for the intra-county transfer of base year value to replacement property for property damaged or destroyed in a Governor-declared disaster

My home was destroyed in a Governor declared disaster.  Rather than rebuilding, I’ve decided to purchase another home in a different county.  Can I transfer the base year value of my damaged house to my new house?

Proposition 171 allows for the transfer of base year value to a replacement property outside of Butte County under certain circumstances.  Note that the transfer must occur between participating counties.  Refer to Revenue and Taxation Code Section 69.3 for eligibility requirements. 
BOE-65-PT: Claim For Intercounty Transfer Of Base Year Value To Replacement Property From Principal Residence Damaged Or Destroyed In A Governor-Declared Disaster 

Can I appeal the denial of my calamity claim?

Yes. Appeal applications must be filed with the Clerk of the Board within 6 months of the date of the notice of denial.