Q: When are property taxes due in Butte County for FY 2025-2026?
A: Property taxes are due in two installments: November 1st for the first installment and February 1st for the second installment. Payments are considered delinquent if received after 5:00 PM on the due date.
Q: What tax credits are available and do I need to apply?
A: The primary credit is the Homeowners' Exemption, which reduces assessed value by $7,000 and requires a one-time application using form BOE-266. Additional credits include the Veterans' Exemption, Senior Citizens' Exemption, and Disabled Persons' Exemption - all requiring separate applications with specific deadlines, typically by February 15th.
Q: How does the Homeowners' Exemption work?
A: This is not automatic - you must file form BOE-266 with the Butte County Assessor-Recorder. It reduces your home's assessed value by $7,000, saving approximately $70-80 annually in taxes. The exemption also helps limit assessment increases under Proposition 13's 2% annual cap.
Q: When does the county reassess my property value?
A: Routine reassessments occur annually with increases capped at 2% under Proposition 13. Full market value reassessments happen when you purchase property or complete new construction. The county may also reassess if property values decline significantly (Proposition 8).
Q: How do I appeal my property assessment?
A: File an Application for Changed Assessment with the Butte County Assessment Appeals Board between July 2nd and September 15th (or within 60 days of receiving a notice of supplemental assessment). The filing fee is $60 for properties assessed under $800,000.
Q: What are the penalties for late payment?
A: A 10% penalty applies to the first installment if paid after November 1st, and to the second installment if paid after February 1st. Additional penalties and costs accrue monthly, and properties become eligible for tax sale after five years of delinquency.
Q: Can I pay my property taxes online?
A: Yes, visit the Butte County Treasurer-Tax Collector website at buttecounty.net or call (530) 538-7701. Online payments, checks, and in-person payments are accepted. Credit card payments incur additional processing fees.
Q: What are Mello-Roos taxes and special assessments?
A: These are additional taxes for specific infrastructure or services in Community Facilities Districts (CFDs), commonly found in newer developments. Rates vary from 0% to 0.20% depending on location and can include bonds for schools, parks, or utilities. These appear as separate line items on your tax bill and may have different payment schedules than regular property taxes.
