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.

Decline in Value

Much of the Butte County real estate market experienced a decline in value in recent years.  Property values are now increasing in many areas. Property owners can find their assessed value using the Assessed Value Look-up.

If you feel that your property value warrants review due to a decline in market value, you may file an Application for Appraisal Review with the Butte County Assessor's Office.

Email
AssessorsOffice@ButteCounty.net 

In Person or By Mail
25 County Center Drive, Suite 100
Oroville, CA 95965

  • Supplemental Assessment - no later than 60 days after the date on which the assessee was notified by Supplemental Assessment Notice. 
  • Regular Assessment - July 2 through November 30. 

Assessment Appeals are filed with the Clerk of the Board of Supervisors in Oroville.

Assessment Appeals Board
25 County Center Drive, Suite 200
Oroville, CA 95965

530.538.7631

Property Value Reassessment is a Free Service. Private companies may send official-looking notices to the public indicating that taxpayers are required to pay a service charge to those companies in order to file the necessary papers for a review of their property values. This service is available at the Butte County Assessor’s Office for free.

Understanding Proposition 8

Proposition 8, passed by voters in November 1978, amended Proposition 13 in order to recognize declines in value of real property for property tax purposes. Prop 8 requires the Assessor to annually enroll either the property’s factored base year value or the current market value as of January 1st of each year, whichever is less. The lower, January 1st current market value is referred to as a “Prop 8 Value”. 

Prop 8 Value adjustments are TEMPORARY reductions made to recognize that the current market value of a property has fallen below its factored base year value. Unlike Prop 13 base year values, properties enrolled under Prop 8 provisions are not subject to the annual 2% increase limitation. Once Prop 8 values are enrolled, the property value must be annually reviewed and adjusted to reflect either the current January 1 market value or the original factored base year value, whichever is less. Although the market values of all properties may decline during a recession, not all will qualify for a Prop 8 reduction. The current market value must fall below the factored base year value before the decline can be recognized and the enrolled value adjusted.

Frequently Asked Question

Q. My property value was reduced under Proposition 8. Now the assessment has increased. Why?

A. Proposition 8 provides that your taxable value does not exceed the current market value of the property. Once a value is reduced under Proposition 8, it is reviewed annually and adjusted, according to the market value. Once the market value exceeds the adjusted base value, it will be restored to the adjusted base value.

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

 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:
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.

 Lower My Taxes

Property Damage (calamity) 

Reduced assessment

Transfer between family 

Transfer of base year value to replacement dwelling

Assessment review

Assessment appeal