Property Tax Rates
Property taxes are based on 1% of the assessed value plus additional fees for voter approved special assessments such as school bonds and maintenance districts. The additional charges will vary depending on where you live in the county. Although property is only reassessed when it is sold or improvements are made, a property’s base taxable value may be adjusted up to 2% each year in accordance with the California Consumer Price Index (CPI).
For more information about property tax values, visit the Butte County Assessor's website.
Property Tax Due Dates
The annual property tax cycle is based on a fiscal year beginning July 1st and ending June 30th. Secured property tax bills are mailed annually in mid-October and owners have the option of paying their taxes in full by 5:00 pm on December 10th or in two installments. The first installment is due November 1st and becomes delinquent at 5:00 pm on December 10th. The second installment is due February 1st and becomes delinquent at 5:00 pm on April 10th. Late fees apply after each deadline is missed.
Depending on the date of purchase, your property tax bill may have been mailed to the previous owner and you may not receive a new one before the next property tax deadline. However, you are still responsible for paying the taxes on time. Please note, if you purchased land and a mobile home you will be issued two separate bills, one for the land and one for the mobile.
If you do not receive your tax bill(s) by the due date for the next installment, December 10th or April 10th depending on when you purchased, contact the Treasurer-Tax Collector's office at (530) 538-7701 or email@example.com to request a a duplicate bill. You can also access and pay your property taxes online.
Supplemental Property Tax Bills
As result of your recent purchase, the new assessed value of the property may be different from the previous owner’s assessment. When a property is reassessed at a higher value, an additional tax bill, known as a Supplemental tax bill, is issued. This bill reflects the difference between the new assessed value and the previous owner’s value and is retroactive to the date of purchase. This is a one-time bill in addition to your regular property tax bill and is generally mailed within one year of your purchase. Depending on the time of year you purchased and whether new construction was involved, you may receive more than one supplemental bill. Your future property tax bills will reflect the new assessed value. If you have an impound account, contact your lender to determine who will be responsible for paying the supplemental tax bill. In most cases, lenders do not pay these bills.