- Departments A to C
The mission of the Auditor-Controller's Office is dedicated to providing public oversight, fiscal leadership, financial integrity, transparency and accountability through the effective fiscal monitoring, reporting, auditing and safeguarding of public resources and to provide service, assistance and information to the Public, Board of Supervisors, the Administrative Office, County Departments, Employees and Special Districts.
We have received continually and consistently since 2006 the Government Finance Officers' Association's Certificate of Achievement for excellence in Financial Reporting. We have also received the Award for Counties Financial Transactions Reporting from the State of California Office of the Controller.
- Who collects my property taxes?
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.
- How is the amount of my property taxes determined?
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.
- Do I have any recourse if I disagree with the valuation placed on my property by the Assessor?
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.
- When did El Medio Fire Protection District close their doors?
In December of 2020, the El Medio Board of Directors voted to close their doors and cease all services on December 25, 2020. El Medio Board of Directors have voted to reopen their doors. Opening date is pending.
- Why are they collecting a special tax on my property tax bill?
On June 3, 1980 and on November 4, 2008 voters within the boundary of El Medio passed two special taxes. These taxes are to be collected on the annual property tax bills of all taxable parcels within the district boundary.
- If they are not providing services, how can they still charge the two special taxes?
Per the voter approved measure, the revenues raised by the special tax "will only be used to defray operating expenses, capital improvement expenditures and debt repayment". El Medio, although currently not providing service, may continue to collect the special taxes until the debt is paid off or the district is dissolved.