Butte County Property Tax Guide for Homeowners and Sellers

Last updated November 13, 2026. Reviewed by the Cash Home Buyers CA team. Dates and fees come from Butte County’s Tax Collector pages, listed under Sources.

Butte County’s first property tax installment turns delinquent after 5 p.m. on December 10 with a 10 percent penalty; the second turns delinquent after 5 p.m. on April 10 with a 10 percent penalty plus a $44 cost. Anything still unpaid on July 1 moves to the delinquent rolls, where a $15 redemption fee and 1.5 percent monthly interest apply.

A seller who owes taxes can still close, because the escrow company pays the county from the proceeds.

Butte County property tax at a glance

First installment	Due November 1; 10% penalty after 5 p.m. December 10
Second installment	Due February 1; 10% penalty plus a $44 cost after 5 p.m. April 10
Online payments	Made by midnight on the deadline count as on time
Delinquent rolls	Unpaid accounts move there July 1, with a $15 redemption fee and 1.5% per month
Last day to pay before default	June 30, received by 5 p.m.; postmarks are not accepted
Power to sell	After 5 years for any property; after 3 years for nonresidential commercial property, properties with a nuisance abatement lien, and some low-income-housing requests
Unsecured taxes	Due August 31, with a 10% penalty and added costs if late
Office	25 County Center Drive, Suite 125, Oroville, CA 95965; (530) 552-3720

Due dates and late penalties in Butte County

Butte County’s due-dates page states the rule plainly: 10 percent after 5 p.m. on December 10 for the first installment, and 10 percent plus $44 after 5 p.m. on April 10 for the second. The $44 cost makes the spring deadline the more expensive one to miss. A $3,000 installment, for example, would carry $300 in penalty in December, but $344 in April.

The county also makes a point of how online payments are timed: a payment made online by midnight on the due date is treated as on time, while a mailed payment follows the postmark rules. Unsecured bills, which cover items such as business equipment and boats, follow a separate schedule: they are due August 31, and a late payment brings a 10 percent penalty with extra costs.

How to reach the Butte County Tax Collector

The Tax Collector’s office is at 25 County Center Drive, Suite 125, in Oroville, and the phone number is (530) 552-3720. We did not verify the full list of payment methods or office hours, so check the Tax Collector page at buttecounty.net before you rely on a particular option.

Whichever way you pay, remember the June 30 rule: to avoid default on the current year’s taxes, the payment must be received by 5 p.m., and a postmark does not count.

What happens if you don’t pay Butte County property taxes

Missing a deadline adds the penalty right away. If the year’s taxes are not paid by the end of June, the account moves to the delinquent rolls on July 1. From that date the county charges a $15 redemption fee and 1.5 percent for each month that passes, which works out to 18 percent a year.

Owners have a way out short of paying everything at once. Butte County offers an installment plan for defaulted taxes. Each year’s payment is due April 10 and equals 20 percent of the defaulted amount, plus interest and the current year’s taxes. The right to start a plan ends on the last business day in June, so the decision cannot wait until the notices arrive.

If nothing is paid, the county can eventually sell the property. For most homes that means five or more years of default.

The period is three years for nonresidential commercial property, for property carrying a nuisance abatement lien, and for property that a low-income housing agency has asked the county to sell. The county sends a Notice of Impending Power to Sell before that point.

For how tax sales and any leftover money work, see our guide to tax-defaulted auctions and excess proceeds.

Supplemental tax bills when you buy or build

California reassesses a property when ownership changes or new construction is finished, and the owner receives a supplemental bill for the difference in value. It comes separately from the annual bill, usually months after closing. Buyers should budget for it, and sellers who carried back financing or transferred a property to heirs should know the reassessment may trigger one. Our report on inherited homes explains the rules for family transfers.

Estimate the transfer tax on your Butte County sale

The state’s county transfer tax is $0.55 per $500, which the calculator applies. Cities may add their own, and the estimate leaves that out, so ask escrow for the final number.

How to sell a house in Butte County when you owe property taxes

Because property taxes are a lien, the buyer’s title company will not close until they are paid. In practice that is straightforward: the title company requests a payoff from the county, deducts it from your proceeds and sends the money in.

1. Ask for a payoff in writing. Call (530) 552-3720 with your parcel number. Request the amount for your target closing month, since interest grows on the first of each month.
2. Note the July 1 line. If you are close to the end of June, ask whether a payment can reach the county before default.
3. Weigh the installment plan. If you want to keep the house, the plan’s 20 percent annual payment may be easier than a lump sum. If you want to sell, a payoff at closing is simpler.
4. Pick the sale route. A cash buyer can close in a week or two as-is. A traditional listing may bring a higher price but takes longer.

We buy houses in Butte County in any condition. See our Butte County page, our Chico page, or the guide to selling a Chico house as-is.

Want to see the numbers on your house? Call (424) 435-2326 or request a cash offer. There is no cost and no obligation.

Butte County property tax FAQ

What are the Butte County property tax deadlines?

5 p.m. on December 10 for the first installment and 5 p.m. on April 10 for the second.

How much is the late fee in Butte County?

10 percent on the first installment, and 10 percent plus a $44 cost on the second.

What is the last day to pay before taxes default in Butte County?

June 30. The payment must be received by 5 p.m., and postmarks are not accepted.

Does Butte County offer a payment plan for delinquent taxes?

Yes. The annual payment is due April 10 and equals 20 percent of the defaulted amount plus interest and current taxes. The right to start a plan ends on the last business day in June.

Can I sell a Butte County house with unpaid taxes?

Yes. Escrow pays the county from your proceeds at closing, so get a payoff figure for your closing month first.

Sources

• Butte County Tax Collector: Property Tax Due Dates
• Butte County Tax Collector: Notice of Impending Power to Sell (2025), published on buttecounty.net
• Sacramento County Clerk-Recorder fee schedule (statutory $0.55 per $500 under Revenue and Taxation Code 11911)

This guide is general information, not tax or legal advice. Dates, fees and rates can change; confirm your balance with the Butte County Tax Collector.