Assessment Appeals

Application for Appraisal Review

If there is a difference of opinion over the value of a property, the owner should contact the Assessor's Office to file an Application for Appraisal Review (PDF):
Assessor's Office
25 County Center Drive
Suite 100
Oroville, CA 95965
Phone: 530-552-3800
Email the Assessor's Office

Note: This is not an assessment appeal, please see "Application for Assessment Appeal" section that follows.

Application for Assessment Appeal

The property owner has the right to file an appeal. Butte County has a three-member Assessment Appeal Board appointed by the Board of Supervisors, and a Hearing Officer. They consider all evidence presented by the property owner and by the Assessor's staff at a formal hearing. The Appeals Board, or the Hearing Officer, determine the assessment for the property in question.

Assessment Appeal Filing Periods are as follows:

• 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
Phone: 530-552-3300

The California State Board of Equalization has created a video on the process of preparing and presenting your property tax assessment appeals at your county Assessment Appeals Board.