Auditor-Controller

Property taxes are collected by the County, although they are governed by California State law. The Tax Collector of Butte County collects taxes on behalf of the following entities: the County, the County's 5 incorporated cities, all school districts, and all other taxing agencies located in the County, including special districts (e.g., flood control districts, reclamation districts, park districts). Upon collection of these taxes by the County, appropriate distribution is made to the various taxing agencies.

Computation of Taxes: The process of determining your property taxes involves the efforts of 3 County offices: the County Assessor, the County Auditor/Controller, and the County Tax Collector, who work in conjunction to produce and account for your property taxes. In order for the amount of your taxes to be determined, the County Assessor must first assess the value of your property. Generally, the assessed value is the cash or market value at the time of purchase. This value increases not more than 2% per year until the property is sold or any new construction is completed, at which time it must be reassessed. For more information on how the assessed value is determined, contact the Assessor's Office at 530-538-7721.

After the Assessor has determined the property value, the Auditor-Controller applies the appropriate tax rates, which include the general tax levy, locally voted special taxes, and any city or district direct assessments. The general tax levy is determined in accordance with State law and is limited to $1 per $100 of assessed value of your property. Special taxes and district assessments are passed by vote. After applying the tax rates and direct charges, the Auditor-Controller calculates the total tax amount.

Finally, the Tax Collector prepares property tax bills based on the Auditor-Controller's calculations, distributes the bills, and then collects the taxes.

Tax Payers Rights: If you disagree with the valuation placed on your property, you may take the matter up with the Assessor to see if that office will change the valuation. Additionally, the Board of Supervisors has established several Assessment Appeals Boards for the purpose of resolving valuation problems. Appeals on regular assessments must be filed each year between July 2 and September 15 (valuation information is available July 1 at the Assessor's Office). Appeals on corrected assessments, escaped assessments (assessments that did not take place when they should have), or supplemental assessments must be filed no later than 60 days from the mailing date of the corrected, escaped, or supplemental tax bill.

If you choose to appeal your assessment, you should still pay your tax installments in full by the appropriate deadlines; otherwise, you may incur penalties while the case is in appeals. If your appeal is granted, a refund will be issued to you. Appeals applications and further information about the appeals process can be obtained by calling 530-538-7721.