AppealDesk

Butte County Property Tax Appeal, California

Travis BunnTravis Bunn·Updated July 24, 2026

Butte County is located in northern California with a population of approximately 209,000 residents as of 2025. The county seat is Oroville, and the largest city is Chico with over 105,000 residents. Property tax appeals matter significantly in Butte County because homeowners pay a median annual tax bill of $2,669, which is $269 higher than the national median of $2,400. With a median home value of approximately $424,700 and an effective tax rate of 1.07%, Butte County property owners face a tax burden notably above the national median rate of 1.02%, making assessment accuracy critical for controlling housing costs.

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

Median Home

$424,700

Tax Rate

1.07%

Annual Tax

$2,669

Population

209,000

On the typical Butte County home, valued near $424,700 at the county’s effective tax rate of 1.07%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: July 2 through November 30, 2026 for regular assessments; within 60 days of notice date for supplemental assessments

That is at most 97 days away. Your exact date is on your assessment notice, so do not wait on it.

Butte County uses the November 30 deadline for regular assessment appeals. The filing period runs from July 2, 2026 through November 30, 2026 for values as of January 1, 2026. For supplemental assessments, roll changes, or escape assessments, you have 60 days from the date on the notice. The deadline is strictly enforced, and late appeals cannot be accepted.

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California residential street with palm trees at sunset. Butte County appeal guide.

How Butte County Assesses Property

100%of market value

Assessed by: Butte County Assessor-Recorder's Office

Assessment cycle: annual

Notices typically mailed: Spring (typically by mid-July)

California assesses property at 100% of market value under Proposition 13, with annual increases capped at 2% for existing owners until a change of ownership or new construction triggers reassessment. For example, if your home's market value is $424,700 (the county median), at California's 100% assessment ratio your assessed value would be $424,700, resulting in approximately $4,544 in annual taxes at Butte County's effective rate of 1.07%. The assessment reflects the property's factored base year value, not current market value, unless recently purchased.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. Hearings are conducted before a three-member Assessment Appeals Board appointed by the Board of Supervisors, or before a Hearing Officer. The board will ask for your opinion of full market value and hear evidence from both you and the Assessor's staff before making a legally binding decision.

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Step 1: Contact the Assessor's Office for an informal review. Call 530-552-3800 or file an Application for Appraisal Review before pursuing a formal appeal. This informal process can often resolve disputes without a hearing.

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Step 2: Obtain the Application for Changed Assessment form from the Clerk of the Assessment Appeals Board at 25 County Center Drive Suite 200, Oroville, CA 95965, or by calling 530-552-3300.

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Step 3: Complete the application with property details, your opinion of market value as of January 1 of the assessment year, and supporting evidence. Pay the filing fee ($60 for properties assessed under $800,000).

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Step 4: File your completed application with the Clerk of the Board between July 2 and November 30, 2026 for regular assessments. Include comparable sales, recent appraisals, photos showing condition issues, repair estimates, and income/expense data for income-producing property.

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Step 5: Attend your hearing before the Assessment Appeals Board or Hearing Officer. Present your evidence and testimony. The three-member board will hear evidence from both you and the Assessor's staff and make a binding decision on your property's assessed value.

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Step 6: If you disagree with the Assessment Appeals Board decision, you may appeal to the California State Board of Equalization within the timeframe specified in your decision letter.

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Step 7: As a final option, you may file a lawsuit in Superior Court challenging the assessment, though this must be done within strict statutory deadlines following exhaustion of administrative remedies.

Required form: Application for Changed Assessment (obtained from Clerk of the Board or Assessment Appeals Board)

Filing Methods

mail:Assessment Appeals Board, 25 County Center Drive Suite 200, Oroville, CA 95965
in-person:Assessment Appeals Board, 25 County Center Drive Suite 200, Oroville, CA 95965. Office hours: Monday-Friday, 9:00am-5:00pm
phone:Call 530-552-3300 for forms and filing information

Evidence to Bring

Comparable sales data (recent sales of similar properties)Professional appraisal reportPhotographs showing property condition or defectsRepair estimates for needed workIncome and expense statements (for rental/commercial property)Purchase and sale agreement (if recently acquired)

Butte County Assessor Contact

Butte County Assessor-Recorder's Office

Phone: 530-552-3800

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

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

Online Portal: https://www.buttecounty.net/240/Parcel-Search-Assessed-Value-Lookup

Hours: Monday-Friday, Lobby: 9:00am-5:00pm, Phone: 9:00am-4:00pm (holidays excluded)

Tax Exemptions in Butte County

Homeowners' Exemption

$7,000 reduction in assessed value (saves approximately $70-80 annually)

Reduces the assessed value of your primary residence, lowering your annual property tax bill.

Eligibility: Owner-occupants who use the property as their principal place of residence as of January 1. You must own and occupy the home.Deadline: File once using form BOE-266. For new construction or changes in ownership, apply within 30 days of receiving Notice of Supplemental Assessment if no exemption was on the annual tax roll.

Disabled Veterans' Exemption

Basic exemption: $180,671 (2026) or Low-income exemption: $271,009 (2026) reduction in assessed value for households earning under $76,235. Amounts adjusted annually for inflation.

Provides a significant property tax reduction for qualifying disabled veterans rated 100% disabled by the VA.

Eligibility: Veterans rated 100% disabled by the U.S. Department of Veterans Affairs due to service-connected injury or disease, or their unmarried surviving spouses. Property must be the principal place of residence.Deadline: File form BOE-261-G with the Assessor's Office. Deadline is typically February 15 for late claims, though filing by the lien date (January 1) ensures exemption for the current year.

Veterans' Exemption

$4,000 exemption

Basic property tax exemption available to qualifying veterans with limited property holdings.

Eligibility: Veterans honorably discharged from military service, or unmarried surviving spouses. Claimant may not own property worth more than $5,000 (single) or $10,000 (married).Deadline: February 15 annually

Low-Value Property Tax Exemption

$5,000 (increased from $2,000 in June 2026)

Recently increased exemption limit for low-value properties in Butte County.

Eligibility: Properties with assessed value below the exemption threshold.Deadline: Contact Assessor's Office at 530-552-3800 for application procedures

Butte County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Butte County for 2026?
The deadline to file a property tax appeal in Butte County is November 30, 2026 for regular assessments. The filing period opens July 2, 2026 and runs through November 30, 2026, covering values as of January 1, 2026. If you received a supplemental assessment notice (due to new construction or change of ownership), you have 60 days from the date on that notice to file an appeal. Missing the deadline means you must wait until the next filing period, potentially costing you thousands in overpaid taxes. Contact the Assessment Appeals Board at 530-552-3300 to confirm your specific deadline.
How do I file a property tax appeal in Butte County?
To file a property tax appeal in Butte County, first contact the Assessor's Office at 530-552-3800 for an informal review, which may resolve your concern without a formal hearing. If that doesn't work, obtain an Application for Changed Assessment from the Clerk of the Board at 25 County Center Drive Suite 200 in Oroville, or call 530-552-3300. Complete the form with your property details, opinion of value, and supporting evidence like comparable sales. Pay the filing fee ($60 for properties assessed under $800,000) and submit during the July 2 - November 30 filing period. You'll receive a hearing date where you'll present your case to the Assessment Appeals Board.
What is the homestead exemption worth in Butte County?
The Homeowners' Exemption in Butte County reduces your home's assessed value by $7,000, which saves approximately $70-80 per year in property taxes at the county's effective rate. While this may seem modest compared to exemptions in other states, it applies automatically once you file the one-time application using form BOE-266. To qualify, you must own and occupy the property as your principal residence on January 1. The exemption also helps limit assessment increases under Proposition 13's 2% annual cap. Apply through the Butte County Assessor's Office at 530-552-3800 or download form BOE-266 from their website.
What happens at an Assessment Appeals Board hearing in Butte County?
At a Butte County Assessment Appeals Board hearing, you'll present your case before a three-member board of citizens appointed by the Board of Supervisors, or before a Hearing Officer. The board will ask for your opinion of your property's fair market value as of January 1 of the tax year in question, and you'll present evidence such as comparable sales, appraisals, photos, and repair estimates. The Assessor's staff will also present their evidence supporting the current assessment. The hearing is formal but not as strict as a court proceeding. After hearing both sides, the board makes a legally binding decision on your property's assessed value, which you'll receive in writing.
How much can I save by appealing my property taxes in Butte County?
The amount you can save depends on how much your property is overassessed. With Butte County's effective tax rate of 1.07%, every $10,000 reduction in assessed value saves you $107 annually. For example, if your home is assessed at $450,000 but comparable sales show it's worth $400,000, successfully appealing could reduce your assessment by $50,000, saving you $535 per year. Given that the median home value in Butte County is $424,700, even a 5% reduction ($21,235) would save approximately $227 annually. Over time, these savings compound because your lower base year value limits future assessment increases under Proposition 13.
What evidence do I need for a successful Butte County property tax appeal?
To win your Butte County property tax appeal, you need solid evidence of your property's market value as of January 1 of the tax year. The strongest evidence includes recent comparable sales of similar properties in your neighborhood (within the past 3-6 months, adjusted for differences in size, condition, and features), a professional appraisal report, and photographs documenting your property's condition, defects, or needed repairs. Repair estimates from licensed contractors add credibility to claims of deferred maintenance. If you recently purchased the property, your purchase agreement is powerful evidence. For income-producing properties, provide income and expense statements showing actual performance. The Butte County Assessment Appeals Board at 530-552-3300 can provide guidance on what evidence is most persuasive.
Can I appeal my Butte County property taxes if I just bought my home?
Yes, you can appeal your Butte County property taxes even if you recently purchased your home, especially if you believe the assessed value after reassessment exceeds the market value. When you buy property in California, it's reassessed at current market value, but if the market declines after your purchase or if you paid less than the assessed value suggests, you have grounds for appeal. You'll receive a supplemental assessment notice for the difference between the old and new assessed values, and you have 60 days from that notice date to appeal. Your purchase price is strong evidence of market value, though the Assessor may argue you got a special deal. Recent comparable sales and an appraisal strengthen your case.
Does Butte County offer any property tax relief programs for senior citizens?
Currently, California does not offer a specific senior citizen property tax exemption based solely on age (though a ballot initiative for 2026 is being considered). However, Butte County seniors may qualify for other programs: the standard Homeowners' Exemption ($7,000 reduction, saving $70-80 annually) available to all owner-occupants; Proposition 19 benefits allowing homeowners 55+ to transfer their lower property tax base when moving; and the Property Tax Postponement Program for seniors 62+ with limited income, which allows deferring payment until the home is sold. Additionally, disabled veterans of any age can receive exemptions of $180,671 to $271,009. Contact the Butte County Assessor at 530-552-3800 to discuss which programs apply to your situation.

Official Resources

Butte County Assessor-Recorder Official Website →

Access assessment information, exemption applications, parcel search tools, and contact information for the Butte County Assessor's Office.

Butte County Assessment Appeals Board →

File your property tax appeal, learn about filing deadlines and procedures, and access hearing information for Butte County assessment disputes.

California State Board of Equalization - Property Tax Information →

Official state resource for California property tax laws, forms, exemptions, and guidance on the assessment appeal process.

Butte County Online Parcel Search →

Look up your property's assessed value, parcel number, exemptions, and assessment history using the county's online search tool.

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)Imperial County (El Centro)Kern County (Bakersfield)
← All California property tax appeal info

Sources: https://www.buttecounty.net/Assessor | https://www.buttecounty.net/229/Assessment-Appeals | https://boe.ca.gov/proptaxes/pdf/lta26023.pdf | https://www.ownwell.com/trends/california/butte-county | https://honestcasa.com/taxes/california/butte-property-tax-guide

Last verified: 2026-07-24