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Kootenai County homeowner appeals removal of exemption, alleges improper out-of-state notice and possible targeting; hearing continued

Kootenai County Board of Equalization · December 11, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

An appellant whose homeowner exemption was removed told the Kootenai County Board of Equalization she lives in Rathdrum and that an ineligibility notice was hand-delivered out of state; assessor staff cited State Tax Commission records showing nonresident filings and zero personal-use days. The board set a follow-up hearing for Dec. 17 for the appellant to provide documentation.

Miss Knapp told the Kootenai County Board of Equalization on Dec. 10 that she is the deeded owner and occupant of a Rathdrum home and that county staff wrongly removed her homeowner's exemption. "This is not a normal method of taxpayer communication," she told the board, describing a Nov. 26 notice of ineligibility that she said was hand-delivered to her Newman Lake, Washington address rather than mailed to her Idaho residence.

Her statement focused on Idaho Code §63-602(g). She said the assessor’s stamp on her application shows an Aug. 16, 2022 filing and that she meets the statute’s requirements: ownership, occupancy as a primary residence, and a filed…

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