Property Tax Appeals in Butte County, California
Butte County's 2026-27 Assessment Appeal Application states that a $40 non-refundable processing fee must be paid at the time of filing, and directs applicants to return the completed application to the Clerk of the Assessment Appeals Board, 25 County Center Drive, Suite 200, Oroville, CA 95965. The application requires an original signature in blue pen on a paper-filed application, and the county's pages do not describe an online e-filing system. A separate Written Findings of Fact fee of $192 per parcel applies only if requested. FairPath can organize an owner-managed comparison table, condition exhibits, official links, and a filing checklist. It does not file the application, select the owner's opinion of value, pay the fee, negotiate with the Assessor, or appear at the hearing.
Assessment context: Begin with the Assessor's parcel record and confirm whether the dispute concerns the January 1, 2026 lien-date value on the regular roll, a supplemental assessment, a roll change, an escape assessment, or a calamity reassessment. Butte County spans the urbanized Chico and Oroville areas, the town of Paradise and surrounding foothill communities still rebuilding after wildfire, and rural agricultural land across the Sacramento Valley floor. A foothill parcel with fire-related rebuilding history is not automatically comparable to a Chico subdivision lot. Zoning, agricultural use, and site condition should be confirmed against the Assessor's record rather than assumed from a map.
Filing process: Download the 2026-27 Assessment Appeal Application from the Clerk of the Board's Assessment Appeals page. Provide the parcel information, the type of assessment being appealed, and an opinion of value, sign the application in blue pen with an original signature, and include the $40 non-refundable processing fee, due at the time of filing. Mail or deliver the completed application to the Clerk of the Assessment Appeals Board, 25 County Center Drive, Suite 200, Oroville, CA 95965. A Notice of Hearing will be mailed 45 days before the hearing date, and personal appearance at the hearing is required unless an affidavit excusing absence and appointing an agent is filed in advance. Property taxes remain due while the appeal is pending.
Evidence to review: Butte County's Assessment Appeals page states that the Assessor is presumed to have valued the property correctly unless the applicant presents independent evidence, and that assessment roll values of any property, present or past, cannot be accepted as evidence. The page directs applicants to bring seven copies of exhibits, and to rely primarily on sales of comparable property close to the January 1 lien date, but not more than 90 days after it, verified with buyers, sellers, or brokers, with dollar-value adjustments for differences in acquisition date, condition, size, and amenities. Either party may request an exchange of information when the assessment roll value exceeds $100,000. For foothill or wildfire-affected parcels, document rebuilding status and condition with dated photographs or inspection findings.
Current deadline guidance: 2026 regular assessment appeals: July 2 through November 30, 2026. Butte County's Clerk of the Board Assessment Appeals page states that the filing period for Regular Assessment appeals is July 2nd through November 30th, consistent with the California State Board of Equalization's certified county filing-period table. Supplemental assessments, roll changes, and escape assessments instead run on a 60-day filing period, and calamity reassessments on a 6-month filing period, both tied to the applicable notice.
Butte County's 2026 Regular Assessment filing period runs July 2 through November 30, matching the state's extended deadline group.
The Assessment Appeal Application requires a $40 non-refundable processing fee, due at the time of filing.
Butte County's application requires an original signature in blue pen on a paper-filed application; an online e-filing system is not described.
A separate $192-per-parcel fee applies only if Written Findings of Fact are requested in writing before the hearing begins.
Official filing authority: Butte County Clerk of the Assessment Appeals Board. https://www.buttecounty.net/188/Assessment-Appeals
Source: Butte County Clerk of the Board, Assessment Appeals, https://www.buttecounty.net/188/Assessment-Appeals. Reviewed 2026-09-22.
Source: Butte County Clerk of the Assessment Appeals Board, 2026-27 Assessment Appeal Application, https://www.buttecounty.net/DocumentCenter/View/19314/2026-27-Assessment-Appeal-Application. Reviewed 2026-09-22.
Source: Butte County Boards & Commissions, Assessment Appeals Board, https://www.buttecounty.net/323/Assessment-Appeals-Board. Reviewed 2026-09-22.
Source: California State Board of Equalization, Letter to Assessors 2026/023: 2026 Assessment Appeal Filing Periods, https://boe.ca.gov/proptaxes/pdf/lta26023.pdf. Reviewed 2026-09-22.
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