Kootenai County BOE pauses decision in homeowner-exemption appeal after competing evidence on residency

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…