Butte County

Butte homeowners face California's standard rules plus a heavy local overlay of wildfire, insurance, and rebuild issues.

• Property taxes are paid in two installments: first due November 1 (delinquent after December 10), second due February 1 (delinquent after April 10).
• Proposition 13 caps assessed value increases at 2% per year unless there is a change of ownership or new construction.
• The Homeowners' Exemption reduces assessed value by $7,000 for the owner-occupied principal residence; file with the Butte County Assessor.
• Supplemental tax bills follow change of ownership or new construction (including post-fire rebuilds).
• Disaster relief reassessment under R&TC §170 can reduce assessed value for substantially damaged property; rebuilt structures may retain their pre-disaster Prop 13 base year if rebuilt similar in size and use.
• Camp Fire and Park Fire owners should track FEMA, SBA, and insurance liens, which can attach to title.
• Power to Sell triggers after five years of delinquency.
• Owners can redeem before the tax sale by paying defaulted taxes, penalties, and fees.
• Excess proceeds claims after a tax sale must be filed within one year of the tax deed recording under R&TC §4675.

Butte is one of the more active Northern California markets for distressed and disaster-impacted property.

• Tax-defaulted auctions are run by the Butte County Treasurer-Tax Collector, typically online through Bid4Assets.
• The Butte County Clerk-Recorder is the source for deeds, deeds of trust, liens, releases, and tax deeds.
• The Butte County Assessor's parcel data is the starting point for ownership, assessed value, and any disaster-related reassessment.
• Trustee sale notices are typically published in the Chico Enterprise-Record or Oroville Mercury-Register.
• Heightened diligence: wildfire damage history, FEMA cleanup liens, insurance assignments, SBA disaster loans, debris removal liens, septic/well, and post-fire zoning or rebuild restrictions.
• Camp Fire-area parcels may carry complicated title histories; pull a full chain before bidding.

In Butte, distressed property resolves through California's nonjudicial trustee sale process or the county tax-defaulted property sale program, with a heavy disaster overlay.

• Tax-defaulted property sales are conducted by the Butte County Treasurer-Tax Collector under R&TC Part 6.
• Owners may redeem at any time before the sale by paying all defaulted taxes, penalties, fees, and costs.
• After a tax-defaulted sale, parties of interest may file an excess proceeds claim within one year of the tax deed recording.
• Trustee sale surplus is distributed under Civil Code §2924k by lien priority, then to the trustor.
• Camp Fire and Park Fire properties may carry FEMA, SBA, debris removal, and insurance liens; verify before bidding.
• Federal tax liens, IRS liens, certain municipal liens, and HOA dues can survive a tax sale.
• Bankruptcy filings stay sales; check PACER and the County Recorder before any auction.

1. Superior Court of California, County of Butte — North Butte County Courthouse, 1775 Concord Ave, Chico, CA 95928. Handles civil, family, and small claims for the Chico region.
2. Superior Court of California, County of Butte — Butte County Courthouse, 1 Court St, Oroville, CA 95965. Civil, criminal, family, probate, and traffic.
3. Court of Appeal — Third Appellate District (Sacramento) hears Butte appeals.
4. Butte County Clerk-Recorder — 25 County Center Dr, Suite 105, Oroville, CA 95965.
5. Butte County Assessor — 25 County Center Dr, Suite 100, Oroville, CA 95965.
6. Butte County Treasurer-Tax Collector — 25 County Center Dr, Suite 125, Oroville, CA 95965.