Butte County Recovers-The official website for Butte County disaster response and recovery

Revenue and Taxation Code section 170 provides that if a calamity such as fire, earthquake, or flooding damages or destroys your property, you may be eligible for property tax relief. In such cases, the county assessor will reappraise the property to reflect its damaged condition. In addition, when it is rebuilt in a like or similar manner, the property will retain its prior value (Proposition 13) for tax purposes.

To qualify for property tax relief, you may file a claim with the Butte County Assessor within 12 months from the date of damage or destruction, whichever is later. The loss estimate must be at least $10,000 of current market value to qualify the property for this relief. The property will be reassessed according to its damaged state and property taxes will be adjusted accordingly.

This property tax relief is available to owners of real property, business equipment and fixtures, orchards or other agricultural groves, and to owners of aircraft, boats, and certain mobile homes - it is not available to property that is not assessable, such as state licensed mobile homes or household furnishings.

Additionally, pursuant to Section 194.1 of the Revenue and Taxation Code, certain owners who file for calamity relief may also be eligible to apply to defer payment of the current installment of regular secured property taxes due. Please note that this section does not apply to property taxes paid through impound accounts.

Forms

Application For Calamity Relief and/or Deferral of Regular Secured Taxes
Change of Address Form
Letter of Authorization to the Butte County Assessor

Owners of properties who suffered qualifying damage in a Fire may contact the Butte County Assessor's office at 530.552.3800 for more information.

Helpful Links:
More information regarding property reassessment and property taxes is available by visiting: Assessor's Department: Camp Fire Frequently Asked Questions.

Additional information on Disaster Relief for property taxes on damaged or destroyed property is also available by visiting Board of Equalization Disaster Relief Information.

What information does the Assessor have that can help me with my insurance claim?

The Assessor maintains building sketches for most properties. If you are the property owner, or an authorized agent, who has completed our Property Owner Authorization form, you may be able to get a copy of that document.

How long will it take to have my property reassessed?

Please be patient with the process. Once we have determined your new assessed value you will receive a “Notice of Correction to the 601 Assessment Roll” informing you of the new assessment.

If my home or building has only smoke damage, will I get a reduced assessment?

No. By law to receive an adjusted value due to a calamity such as fire, the damage to the structure must be at least $10,000. If you have structural damage at or above that amount, please fill out a Calamity Damage Reassessment application.

My manufactured home burned down, where do I get a copy of my title certificate?

Please contact the Department of Housing and Community Development at (800) 952-8356.

When will my tax bill be due if my property is being reassessed?

The deadlines for property taxes will vary depending on when the reassessment is complete. If neither installment was paid prior to the reassessment, you will receive a bill as stated below.

  • If your reassessed value is recorded by February 28, 2019, you may pay your bill in two installments and the deadlines will be included on those bills, one typically 30 days from the reassessment date and the second due April 10, 2019.
  • If your reassessed value is recorded between March 1 and May 31, 2019, you will be issued one bill for a single installment, due prior to June 30, 2019.
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