Kootenai County commissioners grant small waivers, refunds and one statutory exemption for property taxes

Kootenai County commissioners on Tuesday approved four administrative adjustments to property tax accounts, including a 10% waiver of accrued interest and late fees for one homeowner whose tax bill was mailed to the wrong town and a small 10% waiver tied to a delayed postmark from the U.S. Postal Service.

The approvals came during a consent-style portion of the Kootenai County Board of Commissioners meeting, when the board considered requests from taxpayers and staff recommendations from the treasurer and assessor. Commissioners voted unanimously on each motion.

The first case involved a homeowner identified in county records as "Mister Angus," who told the board he had received a bill showing he was "3 years past due" but the notices had been mailed to an incorrect town and ZIP. "I did get a letter saying I was 3 years past due but it was also addressed to my correct street number and street name but Hayden 83815," Angus said. County staff reported the incorrect address came from the warranty deed filed at closing, which the assessor's office uses to populate mailing addresses. The board discussed options and a commissioner proposed forgiving 10% of the accrued interest and late fees as a gesture of consideration.

A commissioner asked whether forgiving a percentage would create legal liability; a county staff member identified in the record as Dave replied, "No, I don't think so. Penalties and interest can be waived or canceled at the discretion of the Board." The board approved a motion to waive $235.74 in interest and late fees for AIN 103,030 and apply that amount as a credit toward the taxpayer's 2025 property taxes. The motion was seconded and carried with Commissioner Eberline, Commissioner Duncan and Chair Metairi voting aye.

The board then heard from Linda Jones, who said she mailed her 2024 property tax payment on June 20 but later received a notice showing a Spokane postmark dated June 23. "Then to my surprise, I received a letter saying that it was late," Jones said. Jill Smith, identified as Chief Deputy Treasurer, told the board that state statute requires the office to rely on the postmark date on the envelope when determining timeliness. Smith said the treasurer's office could not unilaterally waive interest based on postal delays but that the board had discretion to do so. The board approved a motion to waive $13.18 in interest and late fees for AIN 304126 and apply that amount as an advance credit to the 2025 property tax bill.

A third item asked the board to adjust an overpayment for a parcel listed as AIN 353133 (name on record: Thrasher). County staff said the owner had paid higher occupancy taxes in 2024 than were due. The board approved refunding and applying $92.34 to the taxpayer's 2025 property taxes to reflect the correct 2024 amount.

Finally, the board approved a statutory exemption for parcel AIN 03/1253 after county staff reported the parcel should not have been taxed for 2024. Chief Deputy Smith said the parcel had been billed in error but that the parcel had paid only the aquifer fee; the board moved to reduce the 2024 property tax obligation to $0, which also removed any accrued interest and penalties.

All four motions were approved unanimously. Commissioners did not adopt a new policy changing how the office treats postmark disputes; in the cases heard the board handled relief on a case-by-case basis. County staff reiterated that property owners may pay online and keep their receipt numbers to avoid reliance on postal service processing times.

The meeting moved to public comment and then adjourned.