Kootenai County BOE reduces assessed value to zero for demolished properties to enable tax cancellations

At a Kootenai County Board of Equalization meeting Oct. 8, 2025, commissioners voted unanimously to reduce the assessed value to zero for multiple parcels found to be demolished, allowing the treasurer to cancel corresponding tax bills.

Chief Deputy Savage told commissioners the office was not notified and "we were not informed that the whole home was demolished. There was no permit provided that it was demolished. So, upon inspection," which prompted the adjustment for AIN 148140 (Marson). The board also approved reductions to zero for AIN 221771 (Petro) for tax year 2024 and again for 2025 after staff noted related timing and process issues.

The change is a technical step to enable the treasurer to correct tax bills. Commissioners discussed that the treasurer must have an assessed value of zero to cancel taxes and that rolls for 2024 and 2025 had already closed. In that context a speaker identified only as Dave (first name used in the meeting) was referenced regarding prior conversations with the treasurer; staff emphasized that this was a procedural action taken "so the treasurer can actually reduce the taxes, cancel them based upon this assessed value of change. So this is the trigger for that, and we're just doing that in meeting." The board recorded motions and unanimous votes to reduce the listed AINs to zero.

Commissioner Duncan made the motions to reduce the values; each motion was seconded and the recorded votes were Commissioner Eberlein: Aye; Commissioner Duncan: Aye; Chair Metari: Aye. The board identified one case where a warrant had been returned and the mobile home could not be located, prompting the separate adjustment and notation in the record.

The board moved on after approving the reductions; no executive session was held on these items and no additional direction to staff was recorded during the public portion of the meeting.