Kootenai County forgives some interest after appeal over postmark; board had first voted to deny
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Summary
After testimony that a June tax payment was delayed by local mail processing, the Kootenai County Board of Commissioners initially denied a full waiver for Linda Jones (AIN 304,126) but then voted to forgive interest and penalties that accrued after Sept. 10, 2025. County staff said state law tightly limits waivers.
Linda Jones, a Kootenai County homeowner, asked the Board of County Commissioners on Nov. 12, 2025, to waive interest and penalties on her 2025 property tax payment after she said the Apple post office delayed a mailed payment that she dropped off on June 20 while ill. "I mailed my property taxes on June 20 because I was sick," Jones told the board, saying she believed the envelope should have been postmarked the same day.
The county's chief deputy treasurer, Jill Smith, told the board that the treasurer's office regularly fields similar complaints and that Idaho statute narrows the circumstances under which staff can waive interest and penalties. "While I empathize and I understand your frustration, this situation is not unique," Smith said, adding that when staff allow one waiver it can set a precedent that obligates identical relief for many others.
Members of the board pressed Jones for documentary evidence from the post office showing a processing error. The chair noted that without a written or stamped record the county has no basis to broadly forgive penalties: board members said they would need evidence "that a mistake occurred and you shouldn't be penalized for it." Jones said the postmaster declined to provide a written statement.
A commissioner moved to deny the request for adjustment to waive interest and penalties for AIN 304,126; the motion was seconded and the clerk recorded votes of Commissioners Eberline, Duncan and Chair Metairi as "Aye." Minutes show the board initially denied Jones's broader request.
After the initial vote, the board discussed whether relief could be backdated to the date Jones first appealed. The commissioners revisited the matter and a subsequent motion to forgive penalties and interest that accrued after Sept. 10, 2025, was offered, seconded and approved with the same affirmative votes. The county did not record a named mover or seconder in the transcript for those motions; the board announced the final outcome as forgiveness of interest and penalties after Sept. 10, 2025.
The board and treasury staff emphasized prospective steps taxpayers can take to avoid similar issues, including hand-stamping at the post office, using a county drop box, or paying electronically. The board adjourned the item after instructing the appellant on options for pursuing a written record from the postal service if she wished to seek broader relief.