Butte County Property Tax Information

Treasurer-Tax Collector Services

The Butte County Treasurer-Tax Collector manages property tax billing and collection for the entire county. Secured property tax bills are mailed in October for the first installment and in January for the second installment. First installment payments are due November 1 and become delinquent at 5:00 pm on December 10. A ten percent penalty applies to late payments. Second installment bills are due February 1 and delinquent at 5:00 pm on April 10 with another ten percent penalty.

Contact the Tax Collector at 530-552-3720 for assistance with bills, payments, or account questions. Send email to taxes@buttecounty.net for help with property tax matters. The office is located at 25 County Center Drive, Suite 125, Oroville, CA 95965. Staff can provide duplicate bills, payment receipts, and information about payment arrangements.

Butte County provides an online payment portal at common2.mptsweb.com/mbc/butte/tax/search for convenient bill lookup and payment processing. The portal is available 24 hours a day.

Using the Online Tax Portal

The Butte County tax portal provides 24-hour access to property tax information. Search by entering your Assessor's Parcel Number from your tax bill. You can also search using the property street address with house number, street name, and city. Owner name searches may work if you provide the exact name on the tax rolls.

Search results display your current tax bill with both installment amounts shown. The portal indicates payment status and deadlines for each installment. You can view past year bills and payment history going back several years. Download bills in PDF format to save or print for your records.

The system shows all charges on your bill including the base tax rate, special assessments, and voter-approved bonds. Each charge has a description and amount. The total includes all applicable charges for your property based on its location within the county.

How to Pay Property Taxes

Butte County accepts property tax payments online, by mail, and in person. Online payment through the county portal is available 24 hours a day. Check the portal for current fees on different payment methods. Electronic payments typically have lower fees than credit card payments. The portal processes payments immediately and provides instant confirmation.

Mail your check or money order to Butte County Treasurer-Tax Collector, 25 County Center Drive, Suite 125, Oroville, CA 95965. Include the payment stub from your tax bill. Write your parcel number on the check. Allow adequate time for mail delivery before the deadline. The postmark date determines timeliness for mailed payments.

Pay in person at the Tax Collector office in Oroville during regular business hours. Bring your tax bill. The office accepts cash, checks, money orders, and possibly credit or debit cards. Ask staff about current payment methods and any fees for in-person card payments.

Note: Late payment penalties are mandatory and cannot be waived.

Available Property Tax Exemptions

Butte County homeowners can claim the Homeowners' Exemption for a $7,000 reduction in assessed value. The property must be your principal residence where you live most of the year. File the exemption claim by February 15 to receive it for that tax year. Once approved, the exemption automatically renews each year unless you move or sell the property. This exemption saves approximately $70 per year on your tax bill.

Veterans with service-connected disabilities may qualify for additional exemptions. The exemption amount depends on disability rating and household income. Disabled persons under age 62 can also apply for exemptions if they meet requirements. Contact the Butte County Assessor for details about disability exemptions and application procedures.

Senior citizens age 62 and older with limited income may qualify for property tax postponement through the California State Controller's Office. This program lets you defer current year property taxes if you meet income and equity requirements. Interest accrues at five percent per year. Call 800-952-5661 for State Controller program information.

Assessment Appeals Process

Property owners can appeal assessments they believe are incorrect. File appeals with the Butte County Assessment Appeals Board. Regular assessment appeals must be filed between July 2 and September 15 each year. Some counties extend the deadline to November 30. Contact the Clerk of the Board to verify filing deadlines for your situation.

Obtain an appeal application from the County Assessor or the Assessment Appeals Board. Fill out the form with property information, your opinion of market value, and reasons for the appeal. Attach supporting documents like recent sales of comparable properties, professional appraisals, or photographs. The county may charge a filing fee to cover administrative costs.

The Board schedules a hearing after you file and sends notice at least 45 days in advance. At the hearing, you present your evidence first. The Assessor then presents their valuation. The Board reviews all evidence and makes a decision on the correct value. The Board's decision applies to that tax year only. You must file a new appeal each year if you continue to disagree with the assessment.

Property Tax After Fire Events

Butte County has experienced major wildfires including the Camp Fire. Properties damaged or destroyed by fire may qualify for reassessment. California law allows the Assessor to reduce assessed values for fire-damaged properties. The reduction reflects the damage and loss of structures. Contact the Butte County Assessor immediately after fire damage to request reassessment.

Property owners rebuilding after fire may receive tax relief. If you rebuild to the same or lesser square footage within a set time period, the Assessor can maintain your original base year value rather than assessing at current construction costs. This relief helps property owners rebuild without tax increases. Ask the Assessor about timelines and requirements for rebuilding relief.

Special assessment charges for fire districts may increase after major fires. These charges fund fire protection and emergency services. The charges appear as line items on property tax bills. Contact the Tax Collector if you have questions about fire district charges.

Agricultural Property Assessment

Butte County includes extensive agricultural land. Agricultural property may qualify for reduced assessment under the Williamson Act or California Land Conservation Act. This program values farmland based on agricultural use rather than development potential. Values are significantly lower than market value for development.

To qualify, property must be in agricultural production. Owners sign contracts committing to agricultural use for ten years. The contracts automatically renew unless canceled. Breaking the contract triggers penalty taxes. Contact the County Assessor for information about agricultural preserve enrollment and requirements.

About Butte County

Butte County is located in northern California in the Sacramento Valley. The county includes the cities of Chico, Oroville, and Paradise. No cities exceed 100,000 population. All property taxes are collected by the County Treasurer-Tax Collector regardless of whether properties are in incorporated cities or unincorporated areas.

Property tax rates vary by location within the county due to different special districts and voter-approved bonds. The base rate is one percent of assessed value throughout the county. Additional charges for schools, fire districts, and other services add to the base rate in some areas.

Nearby Counties

Butte County borders several other California counties. Each manages its own property tax system with similar procedures.