Kootenai County commissioners approve homeowner exemptions and 75% tax reduction for solid-waste parcel

Kootenai County Board of County Commissioners Chair Pro Tem Duncan and Commissioner Eberlein on Feb. 12, 2025, approved homeowner exemption applications for items 1–77 under House Bill 562 and a separate 75% tax reduction for parcel AIN 176,155 after it transferred to Kootenai County Solid Waste.

Chief Deputy Assessor Dyson Savage told the commissioners that the homeowner exemptions for items 1 through 74 were processed under House Bill 562, which allows homeowners to apply for the exemption through Dec. 31 of the tax year. "Items 1 through 74 are homeowners exemptions that we have to address through the tax cancellation process due to House Bill 562, allowing them to apply for homeowners exemption, at any point up to December 31," Savage said.

Savage said the exemptions for items 75 through 77 had been removed earlier because the properties were recorded under an LLC, but county review showed the individual owners qualify for the exemption and the removals were an error. "The homeowners exemption was removed because the transfer was to an LLC, not the individual owners. . . . the gist of it is, that they do qualify for the homeowner's exemption, and it should be applied," Savage said.

Separately, the board approved a reduction in taxes for parcel AIN 176,155 after the property was acquired by the county's solid waste department. Savage said the assessor's office has an audit that flags transfers to exempt entities and that the department has recently added Kootenai County Solid Waste to that audit so future purchases will be flagged. "Solid Waste acquired this and didn't notify us. . . . As we add these names to our audit, we've now added solid waste to our audit. So anytime they purchase a property, we'll be notified," Savage said.

Savage told the commissioners the reduction was prorated by quarter because the solid-waste department owned the parcel for only the first quarter. The board approved a 75% reduction of the taxes on AIN 176,155 "per Idaho Code" to reflect the prorated ownership period.

Motions to approve the homeowner exemptions (items 1–74 and 75–77) and the 75% reduction for AIN 176,155 were moved and seconded on the record; both formal actions passed with recorded "aye" votes from Commissioner Eberlein and Chair Pro Tem Duncan. Commissioner Maturi was excused from the meeting.

The meeting lasted only a few minutes and included no public comment on the items; the board then adjourned.