BOE approves homeowner exemptions under Idaho Code 63-602(g)(5) for items 5–122; staff urges legislative fix

During its Oct. 8 meeting, the Kootenai County Board of Equalization approved a batch of homeowner exemptions (agenda items 5–122) under Idaho Code 63-602(g)(5), which staff said allows an exemption to be effective on the date of application even after the assessment roll has closed.

Chief Deputy Savage explained the statute and the county's constrained options: "subsection 5 allows the exemption to be effective at the date of application. And so because the date of application is after the roll has closed, there's no other mechanism by which to reduce their value. Like, we're past BOE. We're past the closure of the roll." Savage said staff must reduce assessed values post-finalization so the treasurer can cancel taxes in compliance with the code.

Commissioners and staff discussed the volume and fiscal effect. Savage said the county processes "about 700 a year" of these late exemptions and that most exemptions are for $125,000, which accumulates into a substantial impact on taxing districts. "So it it it adds up over time because it's typically, you know, somewhere in range from 0 to a 125,000. But most of the time, with the value of homes, it's at 125,000." The staff said they hoped the Legislature would address the administrative burden and provide a clearer mechanism to handle these cases.

Commissioner Duncan moved approval of the homeowner exemptions under Idaho Code 63-602(g)(5) for items 5 through 122; the motion was seconded and passed with recorded votes Commissioner Eberlein: Aye; Commissioner Duncan: Aye; Chair Metari: Aye. No public comment was offered on the item during the meeting.