Rate Breakdown

Property taxes in Butte County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Butte County

In Butte County, property tax is calculated by first determining the property's “taxable value.” The County Assessor annually assesses the market value of each parcel of real and personal property. This assessed value is then multiplied by the local “tax rate” – expressed as a millage rate (mills), where one mill equals one‑tenth of one percent (0.001). For the 2024‑2025 fiscal year, the base General Fund rate is 1.10 %, and additional voter‑approved bonds, special districts, and school levies bring the total average rate to roughly 1.25 % (about 12.5 mills). Your property tax bill is the product of the taxable value and the combined millage rate, plus any supplemental assessments that may arise from recent improvements or changes in ownership.

Available Exemptions

California offers several exemptions that can reduce the taxable portion of your property value. In Butte County you may qualify for one or more of the following:

• Homestead Exemption (Proposition 13) – Automatically limits the increase of a primary residence’s assessed value to 2 % per year, regardless of market appreciation.
• Senior Citizen Exemption (Prop. 60/90) – Homeowners age 55 or older may transfer the assessed value of their existing home to a replacement residence of equal or lesser value within the county, preserving lower taxes.
• Disability Exemption (Prop. 19) – Qualified disabled persons can transfer their existing assessed value to a new home up to $1 million in value, with the same protection against reassessment.
• Veteran Exemption – Eligible disabled veterans receive a $5,000 exemption on the assessed value of their primary residence; surviving spouses may also qualify.

To claim or update any exemption, submit the appropriate claim form to the Butte County Assessor’s Office before the filing deadline (typically March 1 of the tax year).

Payment Schedule & Deadlines

Butte County follows the statewide two‑installment payment schedule:

• First installment – Due November 1, 2024, and becomes delinquent after December 10, 2024.
• Second installment – Due February 1, 2025, and becomes delinquent after April 10, 2025.

Taxpayers may choose to pay the full amount at any time before a due date, or they can set up automatic quarterly payments through the county’s online portal. Late payments incur a 10 % penalty plus a 1 % per month finance charge on the overdue balance. Persistent non‑payment can result in tax liens, wage garnishments, or forced sale of the property.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to contest it.

• Step 1 – Research: Obtain your assessed value notice and compare it with recent sales of similar properties in the same neighborhood.
• Step 2 – Request a Review: Submit a written “Informal Review Request” to the Butte County Assessor within 60 days of the notice date.
• Step 3 – Formal Appeal: If the informal review does not resolve the issue, file a “Formal Appeal” with the Assessment Appeals Board (AAB) within 30 days after the informal decision.
• Step 4 – Hearing: Attend the AAB hearing, presenting evidence such as appraisals, photographs, and comparable sales. The board will issue a written decision, which can be further appealed to the State Board of Equalization.

Remember, the burden of proof rests with the property owner, so gather thorough documentation before filing. Timely action and clear evidence are key to a successful appeal.