The Butte County Assessor s Office is responsible for creating timely and accurate property tax assessments to fund public services. It locates and identifies taxable properties in the county; establishes taxable value for properties subject to property taxation; and applies all legal exemptions. In addition, the office is responsible for keeping track of ownership changes, maintaining maps of parcel boundaries and updating property descriptions and physical characteristics. The Butte County Assessor s Office also maintains files of individuals and properties eligible for exemptions and other tax relief. It analyzes trends in sale prices, construction costs and rents to estimate the fair value of assessable properties. The office is located in Oroville, Calif.