Allison Knapp told the Kootenai County Board of Equalization on Jan. 7 that Rathdrum is her primary residence and urged the board to decide "on evidence, not hearsay." Knapp said the assessor relied on third‑party websites and public records to conclude she was domiciled in Washington and called the office’s use of a private investigator and late public‑records disclosures "hard to call this anything but abuse of power against a political opponent."

Assessor Veil Kovacs told commissioners he reviewed about 39 public records and said 31 of those documents suggested Knapp’s primary residence was a Newman Lake property in Washington. Kovacs said Knapp filed 2022 and 2023 tax returns using forms that, in his view, identified her as a nonresident and reported rental use of the Rathdrum property (he cited 298 days of rental income in 2022 and 365 days in 2023). "The record speaks for itself," Kovacs said, urging the board to weigh sworn filings, historic public records and other contemporaneous documents.

Board members pressed both sides on specific evidence. Commissioners asked whether Knapp intended to reside in Rathdrum since August 2022, whether her driver’s license, voter registration and vehicle registrations show Idaho residency, and whether the assessor requested ordinary proofs (rental agreements, affidavits, amended tax returns). Knapp said her driver’s license, voter registration and utility accounts are in her Rathdrum name and that she provided copies. Kovacs said his office provided a questionnaire that Knapp declined to complete, that he requested driver‑license records and that other public filings pre‑dated 2022 and continued to indicate a Washington domicile.

Legal counsel and the board discussed the applicable burden and statutory standards, citing the Pratt administrative criteria used for domicile disputes and the Idaho statutes defining primary dwelling place. Commissioners also debated statutory timing for changing residency and whether homeowner exemptions are binary or prorated for the year in question; legal counsel referenced statutory language about the primary dwelling-place standard and recent legislative adjustments in 2022 and 2025.

The assessor suggested possible next steps, including subpoenas for amended tax returns, sworn affidavits from household occupants or neighbors and contacting the Spokane County assessor for a site visit. Several commissioners said they wanted more documentation before final deliberations; others said they had enough information to proceed. The board ultimately voted to end public testimony and reconvene for deliberations next Wednesday at 11:30 a.m. (motion moved and seconded on the record; voice roll call recorded as 'Aye').

During public comment, former county assessor Reba Gritnis criticized the use of a private investigator and said the office historically attempted to contact homeowners by phone and letter. Resident Susan Withers said she had not received a timely response to a records request; Robbie Hallmark cautioned that occupancy rules and homeowner‑exemption rules differ and warned that language in the new exemption form could open access to mortgage or financial records.

What happens next: the Board of Equalization closed testimony and will hold deliberations on the appeal at the Jan. 14 meeting at 11:30 a.m.; the board may subpoena additional documents or request sworn affidavits before issuing a final decision.