Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Taxes topic
No spam. Unsubscribe anytime.
Board denies United Presbyterian Church’s request to waive small fees after misdirected mail
Summary
The Kootenai County Board of Commissioners denied a church’s request to forgive roughly $66.88 in fees and penalties after staff found the church’s bills had been mailed to a physical address rather than its PO box for several years; staff said statute does not allow waivers for not receiving a bill unless the county erred.
Judy Stark, clerk for the United Presbyterian Church of Spirit Lake, told the Kootenai County Board of Commissioners on Nov. 12, 2025, that the church had not received tax bills for several years because they were mailed to the congregation’s physical street address rather than its post office box. "We have paid $93 and something for several years...it appears that we did not in the last 3 years since '22 ... that we didn't seem to have a bill," Stark said, asking the board to expunge $66.88 in fees and penalties.
Treasury staff presented a review of past billing data and told the board the address on file had been the physical address for several years; staff said the county's statutory framework assumes property owners are responsible for paying taxes whether or not they receive a bill, unless a county error can be shown. "Not receiving your bill is not a reason that allows us to waive interest and penalties," Treasury staff said.
Commissioners asked whether the amount constituted a hardship; Stark said the church would cover the charge if necessary but asked the board to steward resources carefully. The treasurer's office confirmed it updated the mailing address for the church in its systems and added notes to avoid a repeat when exemptions and bills are mailed next year.
A motion to deny the church's request to waive interest and penalties for AIN 01/16625 was made, seconded and carried by affirmative votes from Commissioners Eberline, Duncan and Chair Metairi.
The board encouraged organizations to verify mailing addresses with the treasurer and offered the usual administrative remedies: updating records with the treasurer and assessor, using electronic payment, or checking with the commissioner's office when exemptions are processed.
