The Treasurer-Tax Collector’s Department operates three divisions - Treasury, PropertyTax, and Central Collections. While the activities of each division are unique, the primary purpose of the department as a whole is to collect and manage the investment of revenues owed to the County, cities, special districts, school districts, and the court system. The department is committed to providing excellent customer service and assuring effective utilization of the public’s tax dollars through a program of performance measurement and management.
Programs and Services
The Treasurer-Tax Collector's Department has a broad internal and external customer base. It serves the general public, cities, special districts, school districts, the court system, and every department within the County. The following is a brief description of the three divisions within the Treasurer-Tax Collector’s Department:
The Treasury Division provides banking and investment services to all County departments as well as Butte County’s school districts, special districts, and the Superior Court System. These agencies constitute a “pooled” portfolio, the purpose of which is to save operating expenses by consolidating banking activities, thereby achieving higher investment yields for the monies on deposit. Similar to a banking operation in the private sector, the Treasury processes daily deposits, maintains sufficient liquidity to meet cash flow needs, and invests the balance of the funds to maximize interest earnings for its depositors. On average, the Treasury manages a $420 million dollar investment portfolio and generates earnings on a pro-rata basis for all investment pool participants. The Treasury also facilitates all short term borrowing for the County and the School Districts, such as Tax and Revenue Anticipation Notes, requiring coordination with all interested parties, review of documentation, compilation and analysis of financial data and monitoring of cash flow and repayment. Additionally, the Treasury continues to facilitate long term debt issuance for School Districts, including Butte-Glenn Community College, and provides representation on the Debt Advisory Committee for long term debt issued by the County. Involvement by the Treasury serves to protect the interests of the taxpayer and the issuing entities as well as providing counsel on complete and accurate record keeping and post-issuance compliance with tax regulations and disclosure requirements. Per the California Code of Civil Procedures, the Treasury also handles the escheatment process for unclaimed estates in Butte County.
The Property Tax Division is responsible for billing and collecting taxes assessed on real and personal property in Butte County (land, structures, manufactured homes, boats, airplanes, and businesses). After the Assessor has valued the property, and the Auditor has added direct charges and special assessments to each account, the Tax Division mails the bills and collects the payments. The division bills upwards of 110,000 property owners each year and processes nearly $220 million in tax payments. Approximately 22 percent of the property tax revenue collected is retained by the County to provide programs and services to the public. The rest is distributed to the other local entities that share property tax revenue - schools, redevelopment agencies, cities, and special districts.
Central Collections Division
The Central Collections Division serves as the collection agency for Butte County departments and the Superior Court system. Modeled after private enterprise collection efforts, while also adhering to compliance requirements for public entities, the program generates more than $5 million annually. The primary focus of the collections effort is to recover delinquent fines and fees assessed by the court system and various Butte County departments. The division also pursues delinquent unsecured property taxes, serves as the central collection agency for various County programs, and administers the Community Development Block Grant (CDBG)/Housing and Urban Development (HUD) loan program. Approximately 25 percent of all revenue collected benefits the County’s general fund.