Kootenai County commissioners revoke tax-exempt status for three properties after missed filings

KOOTENAI COUNTY, Idaho — The Kootenai County Board of Commissioners voted May 6 to revoke property tax exemptions for three properties after county officials said exemption paperwork was not filed by the statutory deadline.

The three revocations approved were for Saint John the Baptist Antiochian Orthodox Church (AIN 02/5650), House of Prayer Church (AIN 13440), and Rathdrum Grange No. 351 (AIN 117441). County staff told representatives for each organization that state law prevents the board from extending the filing deadline, and that the groups may seek tax cancellation when they receive their property tax bills in the fall.

Representatives for the affected organizations told the board why the exemption forms were late or missing. A representative for Saint John the Baptist Antiochian Orthodox Church said a medical emergency — a recurrent optic nerve tumor treated at Cedars-Sinai in California — kept the church’s representative from filing on time: “I had a surprise, tumor that was growing on my optic nerve and so my vision was failing quite rapidly ... this time it grew back and so we very quickly went down to Cedars Sinai and I spent, well over a month down there having that removed and recovering,” the representative said. The board replied that state law does not allow the commissioners to change the filing deadline but advised the representative to apply in the fall for cancellation of taxes if needed.

A representative for House of Prayer Church said the congregation experienced a leadership change and did not receive the original notice; the representative said the congregation’s previous pastor had left contact information on file that was not current and that the new leaders submitted the exemption paperwork after being provided the forms on April 29. The board reiterated the same advice: it could not alter the statutory deadline and directed the representative to return after the November tax billing if the church needed a cancellation or relief.

Francis Robertson, speaking for Rathdrum Grange No. 351, said the group’s treasurer had quit and mail was not collected, which led to missed paperwork: “Our treasurer quit and she just even quit picking up the mail and never gave us the key. We finally got the key so we could get in there and get the mail out,” Robertson said. County staff again noted the deadline could not be changed and instructed the grange to contact the county once it received its tax bill.

Each of the three revocations was moved and seconded during the meeting and carried by recorded voice votes. Commissioner Duncan voted “Aye” on each motion and the meeting’s presiding chair recorded “Aye,” and the clerk announced “Motion carries.” The board advised all three organizations they may request cancellation of taxes when they receive their bills (the county staff explained the November bill, with a December 20 due date), and to work with county staff — identified in the meeting as Terry Johnson — to complete any follow-up paperwork.

The meeting opened with a swearing-in of participants giving testimony and concluded after the three items were handled. No public comments were recorded beyond the representatives addressing the revocation items.