Butte County Property Tax Appeal — California

Rob Hartley·Updated February 26, 2026

Butte County is located in northern California with Oroville as the county seat. Major population centers include Chico (the largest city with over 102,000 residents), Oroville, Paradise, Gridley, and Biggs. With a total population of approximately 220,000 residents, property tax appeals are particularly important in Butte County because homeowners pay a median annual tax bill of $1,548 on a median home value of $265,400. The county's effective property tax rate of 0.58% is below California's state average, but with median home values significantly lower than the state median of $384,200, ensuring accurate assessments can yield meaningful savings for budget-conscious homeowners.

Notable cities: Chico, Oroville, Paradise, Gridley, Biggs

Median Home

$265,400

Tax Rate

0.58%

Annual Tax

$1,548

Population

220,000

2026 Appeal Deadline: July 2 through November 30, 2026 for regular assessments; within 60 days of receiving a Supplemental Assessment Notice

For regular assessments on the annual roll, appeals must be filed between July 2 and November 30. For supplemental assessments (due to new construction or change of ownership), you have 60 days from the date you were notified by the Supplemental Assessment Notice. Deadlines falling on weekends extend to the next business day.

Property in Butte County, California — local tax assessment and appeal guide

How Butte County Assesses Property

100%of market value

Assessed by: Butte County Assessor-Recorder

Assessment cycle: annual

Notices typically mailed: Spring (typically mid-April)

In California, properties are assessed at 100% of their market value, meaning the assessed value equals the full fair market value of your property. For example, if your home's market value is $265,400 (the county median), at California's 100% assessment ratio your assessed value would be $265,400, resulting in approximately $1,539 in annual taxes at the county's effective rate of 0.58%. Under Proposition 13, your assessed value can increase by a maximum of 2% annually unless there is new construction or a change in ownership, at which point the property is reassessed at current market value.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. The hearing is a formal proceeding where both you and the Assessor present evidence. The three-member Assessment Appeals Board or Hearing Officer will ask questions and review all documentation before making an independent determination of your property's value.

Step 1: Before filing an appeal, contact the Assessor's Office at 530-552-3800 to file an Application for Appraisal Review for an informal review of your assessment. This informal process may resolve your dispute without a formal appeal.

Step 2: If informal review doesn't resolve the issue, obtain an Application for Changed Assessment from the Clerk of the Board. The filing fee is $60 for properties assessed under $800,000.

Step 3: Complete the application with your property information, the assessor's current valuation, your opinion of value, and supporting evidence. File between July 2 and November 30 for regular roll assessments, or within 60 days for supplemental assessments.

Step 4: After filing, you will be scheduled for a formal hearing before the Assessment Appeals Board (a three-member board) or a Hearing Officer. You will receive notice of your hearing date and time.

Step 5: Attend your hearing and present evidence supporting your opinion of value, such as recent comparable sales, appraisal reports, photographs showing property condition, or repair estimates for defects.

Step 6: The Assessment Appeals Board or Hearing Officer will consider all evidence from both you and the Assessor's staff and make a determination on the correct assessed value for your property.

Step 7: If you disagree with the Board's decision, you may appeal to the California State Board of Equalization or file a lawsuit in Superior Court within specific time limits.

Required form: Application for Changed Assessment (available from Clerk of the Board)

Filing Methods

mail:Mail to: Assessment Appeals Board, c/o Clerk of the Board, 25 County Center Drive, Suite 200, Oroville, CA 95965

in-person:Deliver to: Clerk of the Board of Supervisors, 25 County Center Drive, Suite 200, Oroville, CA 95965. Office hours: Monday-Friday, 9:00 AM - 5:00 PM

phone:Call 530-552-3300 for filing information and to request forms

Evidence to Bring

Recent comparable sales of similar properties in your areaProfessional appraisal reportPhotographs documenting property condition or defectsRepair estimates for necessary workDocumentation of unique circumstances affecting value

Butte County Assessor Contact

Butte County Assessor-Recorder

Phone: 530-552-3800

Address: 25 County Center Drive, Suite 100, Oroville, CA 95965

Website: https://www.buttecounty.net/Assessor

Online Portal: https://common2.mptsweb.com/mbc/butte/tax/search

Hours: Monday-Friday, 9:00 AM - 5:00 PM (Lobby), 9:00 AM - 4:00 PM (Phones)

Tax Exemptions in Butte County

Homeowners' Exemption

$7,000 reduction in assessed value (saves approximately $70 annually)

Reduces the assessed value of your primary residence

Eligibility: You must own and occupy the home as your principal place of residence on January 1st (lien date)Deadline: February 15th for initial filing; one-time application that renews automatically

Disabled Veterans' Exemption

Varies based on disability rating and income; basic exemption is $4,000 to $161,083 depending on disability percentage and household income

Provides property tax relief for qualified disabled veterans

Eligibility: Veterans with service-connected disability rated at least 10% by the VA; income and asset limits applyDeadline: February 15th annually; late filing accepted until December 10th with reduced benefit

Senior Citizens' Exemption

Allows postponement of property taxes as a loan from the state

Property tax postponement program for eligible seniors

Eligibility: Age 62 or older, own and occupy property as primary residence, household income of $51,762 or less, at least 40% equity in homeDeadline: February 15th annually

Disabled Persons' Exemption

Up to $161,083 reduction in assessed value (amount adjusted annually)

Property tax exemption for eligible disabled persons

Eligibility: Must be blind or totally disabled, meet income limits, and occupy property as principal residenceDeadline: February 15th annually; late filing accepted until December 10th

Official Resources

Butte County Assessor Official Website →

Access property assessment information, exemption applications, and contact the Assessor's office for informal reviews.

Butte County Assessment Appeals Information →

Official county page with appeal filing periods, forms, hearing information, and Assessment Appeals Board details.

Butte County Property Tax Search and Payment →

Search your property's assessed value, view tax bills, and make online payments for property taxes.

California State Board of Equalization - Assessment Appeals →

State-level resources on the property tax assessment appeal process, including video guides and appeal rights information.

Check Your Butte County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Butte County for 2026?

For regular assessments on the annual roll, you must file your appeal between July 2 and November 30, 2026. If you received a Supplemental Assessment Notice due to new construction or change of ownership, you have 60 days from the date on the notice to file your appeal. Missing these deadlines means you forfeit your right to appeal that assessment year. If a deadline falls on a weekend or holiday, it extends to the next business day.

How much does it cost to file a property tax appeal in Butte County?

The filing fee for a property tax appeal in Butte County is $60 for properties with an assessed value under $800,000. Properties assessed at $800,000 or more may have different filing fees. This fee is paid when you submit your Application for Changed Assessment to the Clerk of the Board. The fee is non-refundable regardless of the outcome of your appeal, but it's a small investment compared to potential tax savings over multiple years if your appeal is successful.

How do I file a property tax appeal online in Butte County?

Butte County does not currently offer online filing for assessment appeals. You must file your Application for Changed Assessment in person or by mail with the Clerk of the Board of Supervisors at 25 County Center Drive, Suite 200, Oroville, CA 95965. However, you can view your property assessment information online at the county's property tax search portal. For forms and information, call the Clerk of the Board at 530-552-3300 or visit the Assessment Appeals page on the county website.

What is the Homeowners' Exemption worth in Butte County?

The Homeowners' Exemption in Butte County provides a $7,000 reduction in your property's assessed value, which translates to approximately $70 in annual tax savings at the county's effective rate. To qualify, you must own and occupy the home as your principal residence on January 1st (the lien date). This is a one-time application using form BOE-266 that must be filed with the Assessor's Office by February 15th, though it automatically renews each year as long as you remain eligible.

What happens at my Assessment Appeals Board hearing in Butte County?

Your hearing will be conducted before either the three-member Assessment Appeals Board or a Hearing Officer appointed by the Board of Supervisors. During the hearing, you'll present your evidence and explain why you believe your assessment is too high, including comparable sales data, appraisals, or photos. The Assessor's staff will also present their evidence supporting the current assessment. The Board or Hearing Officer will ask questions, review all documentation, and make an independent determination of your property's fair market value. The decision is legally binding and you'll receive written notice of the outcome.

What evidence do I need for a successful property tax appeal in Butte County?

To succeed in your Butte County property tax appeal, you should provide recent comparable sales of similar properties in your neighborhood sold around January 1st of the assessment year. A professional appraisal report prepared specifically for your appeal adds significant credibility. Include photographs documenting any property defects, damage, or conditions that negatively affect value. Contractor estimates for necessary repairs can demonstrate reduced value due to deferred maintenance. The key is proving your home's market value on the January 1st lien date was lower than the assessed value assigned by the Assessor.

Can I appeal my Butte County property taxes if I just bought my home?

Yes, but the circumstances matter. When you purchase a property, it's reassessed at the purchase price, which is typically considered evidence of market value. However, if you believe even the purchase price doesn't reflect true market value due to market conditions, distress sale factors, or property defects not disclosed, you can appeal the Supplemental Assessment within 60 days of receiving the notice. You should also appeal if the Assessor's new valuation exceeds your purchase price, as this would clearly indicate an overassessment requiring correction.

How long does the property tax appeal process take in Butte County?

The property tax appeal process in Butte County typically takes several months from filing to resolution. After you file your Application for Changed Assessment between July 2 and November 30, the Assessment Appeals Board schedules hearings throughout the year. Most hearings occur between January and June of the following year. You'll receive notice of your scheduled hearing date at least 45 days in advance. After the hearing, the Board issues a written decision, usually within 30-60 days. If successful, your tax savings will be reflected in the following tax year's bill, and you may receive a refund for any overpayment.

For state-wide appeal information including California's assessment ratio and deadlines, see our California Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More California Counties

Alameda County (Oakland)Contra Costa County (Martinez)El Dorado County (Placerville)Fresno County (Fresno)Kern County (Bakersfield)Los Angeles County (Los Angeles)

← All California property tax appeal info

Sources: https://www.buttecounty.net/229/Assessment-Appeals | https://www.buttecounty.net/222/Assessor | https://www.buttecounty.net/223/Dates-Deadlines | https://www.tax-rates.org/california/butte_county_property_tax | https://honestcasa.com/taxes/california/butte-property-tax-guide | https://www.ownwell.com/trends/california/butte-county | https://boe.ca.gov/proptaxes/homeowners_exemption.htm

Last verified: 2026-02-26