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Kootenai County assessor tells council a 2012 deed of big‑box parking raises unpaid‑tax questions
Summary
Kootenai County Assessor Bayla Kovacs told Post Falls council she discovered a 2012 deed transfer in which a 4.11‑acre southern parking lot for a large sporting‑goods retailer was transferred to the city; she said state law requires considering actual functional use and that the transfer may have led to uncollected taxes estimated at roughly $87,000 per year (2012–present) and about $350,000 total.
Bayla Kovacs, who identified herself as Kootenai County assessor, used the citizen‑comment period to inform Post Falls council of a recorded 2012 deed and warranty transfer that moved the southern parking lot (about 4.11 acres) of a large sporting‑goods retailer to the city.
Kovacs said her office identified the deed while preparing for ongoing property‑value litigation and that the transfer raises questions about the city’s functional use of the parcel. Citing Idaho law on uniform taxation and the role of actual and functional use in determining market value, Kovacs said the transfer could have resulted in uncollected property taxes — roughly $87,000 per year from 2012 to the present and a cumulative total she described as about $350,000. She said prior assessor appeals and subsequent lawsuits that went to mediation sometimes resulted in settlements when county budgets did not fund an adequate legal defense.
Council members and the mayor questioned why the issue had been raised during citizen comments rather than scheduled as an agenda item. The mayor noted that at the time of the transfer the property was set aside for a future park‑and‑ride for regional transit (CityLink), which could affect tax status if the city retains a demonstrable public use. Council asked the assessor to coordinate with city staff and legal counsel to place the issue on a future agenda for formal consideration.
Kovacs urged citizens to raise the matter with county commissioners because she said the county must appropriate funds to defend assessed values; she said the assessor’s office cannot unilaterally fund county legal defense and that the practice of settling in mediation has resulted in lost tax revenue in prior cases.
