Kootenai County Board of Equalization pauses appeal over Allison Knapp’s homeowner exemption; hearing continued to Jan. 7

The Kootenai County Board of Equalization on Dec. 18 continued a contested appeal by appellant Allison Knapp over a notice of ineligibility for a homeowner’s exemption, voting to reconvene the matter on Jan. 7, 2026 and instructing county staff not to remove the exemption pending the continued hearing.

The hearing centered on conflicting evidence about where Knapp resides. Assessor Cesar Kovacs told the board he and his office compiled multiple sources — including a report from the Idaho State Tax Commission indicating a taxpayer filed as a nonresident — and public records from Spokane County and the City of Rathdrum to reach a preponderance-of-evidence finding that Knapp may not be living at the Kootenai County property. “I rechecked with the State Tax Commission three times,” Kovacs said, and described the tax-commission response as definitive when it showed a nonresident filing for the year in question.

Knapp and her representative urged the board to weigh all evidence together rather than a single document. Her counsel and CPA provided…