Property owners have the option to pay the first installment of the original tax bill or wait until a revised tax bill is issued. A reassessment will result in the issuance of a revised 2018-19 property tax bill. There may be an income tax advantage to paying the original tax bill by December 31, 2018 so check with your tax professional to determine what is best for your situation.

•  A revised bill with showing a tax credit will be mailed, and a refund will be issued.
• If the amount on your revised bill appears in brackets (i.e.: 000. di00), then a refund to the property owner is in progress.

Yes, due to the timing of tax due dates in concurrence with the Camp Fire evacuations and unexpected financial and logistic challenges beyond the control of taxpayers, the penalties normally imposed for payments received after December, 10, 2018, will be waived. However, delayed first installment payments must be received by the Tax Collector on or before April 10, 2019. This provision only applies to those taxpayers affected by evacuation or loss of employment due to the Camp Fire. Those who have lost their homes must apply for a Calamity Reassessment through the Butte County Assessor

Possibly, depending on the amount due after the reassessment process is complete and whether you already paid the full year’s taxes or only the first installment. If your business personal property or vessel suffered damage of $10,000 or more, you are eligible for property tax relief. You will receive a credit against any personal property taxes still due after reassessment has been completed. In some cases, this may result in a refund due. Please complete a Calamity Damage Reassessment application for the Assessor’s Office to review.

• Yes. While the first installment of taxes have already been paid by lenders managing impound accounts, please contact your mortgage company immediately for guidance on how your lender will handle the 2nd installment of your property taxes and the subsequent revision to the balance due.
• If your mortgage is paid off by insurance proceeds prior to the April installment of taxes

• If you have already sent in your tax payment and do not want the check processed, we may be able to help. We are currently holding those payments. First, contact your bank to see if your check is still outstanding (not paid against your account).
• If it has not been paid, you may call 552-3720 or email taxes@buttecounty.net to advise us not to process your payment and make arrangements regarding the check.
• This option is available until 12-10-18, after which all held payments will be processed.

Tax bills are not forwarded by the Post Office, therefor, i is important to fill out a Change of Mailing Address form, which may be mailed, faxed or dropped off to the Assessor’s office. You can download one on the Assessor’s website.

After you receive the “Notice of Correction to the Assessment Roll” from the County Assessor’s Office informing you of the proposed reassessment, a new tax bill reflecting the reduction in value will be issued by the County Tax Collector within approximately 45 days of that notice.

No. Property owners will retain their previous factored base year value if the house is rebuilt in a like or similar manner, regardless of the actual cost of construction. However, any new square footage or extras, such as additional baths, will be added to the Proposition 13 factored base year value at its full market value.

Delinquent property taxes relate to property taxes that were incurred before the fires, therefore they will not change and must be paid. Please contact the Tax Collector’s office for payment plan options.

Please contact the State Controller Property Tax Postponement office at: (800) 952-5661, or email postponement@sco.ca.gov.

o Please contact the State Controller Property Tax Postponement office at: (800) 952-5661, or email postponement@sco.ca.gov.

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.

• If you have your property reassessed and had already paid your entire tax bill before the reassessmsent, you will receive a refund for the difference based on the new value.
• If you paid your first installment, you may receive a bill for an adjusted second installment, or you may receive a refund (depending on the reassessed value).