Kootenai County BOE reinstates homeowner’s exemption for appellant after deliberations; commissioner alleges conflict by assessor

The Kootenai County Board of Equalization voted Jan. 14 to reinstate a homeowner’s exemption for an appellant whose exemption had been revoked by the assessor.

During deliberations, a board member told colleagues that “no evidence has been provided that refutes the fact the appellant actually lives and sleeps at the Rathdrum address,” and summarized that the appellant had provided Idaho documents — including a driver's license, voter registration and vehicle registration — showing intent to reside in Idaho. The same board member noted many assessor-submitted documents were business filings or out-of-state records and said they did not contradict the appellant’s testimony.

Another commissioner said several assessor emails and documents were added to the shared case folder after the public hearing closed and that those late materials were not considered in deliberations. Board discussion referenced Idaho residency rules, noting that Idaho’s homeowner exemption focuses on domicile and customary indicia of residency such as license and voter registration.

A separate speaker raised concerns about the assessor’s motives, saying that much of the assessor’s documentation had been produced after an initial hearing and that the assessor had started an investigation into the case despite the appellant being described in the transcript as a political opponent in the upcoming county assessor primary. The speaker said, “If there was ever a moment to recuse oneself, this would be it, but he did not.” The board transcript records this as an allegation made during deliberations; the assessor did not speak during that exchange in the recorded segments.

Board procedure moved quickly to a formal motion. A member moved to approve the appeal and reinstate the homeowner’s exemption covering 2022 to the present. One member said they would abstain from the vote, citing a personal friendship with an individual named in the discussion. The remaining voting members recorded “Aye” and the motion carried.

What happened next: the board proceeded to consider additional exemption and valuation adjustments, moving several grouped items as described in the meeting record. The BOE did not record a follow-up action to refer the allegation about the assessor’s conduct within the meeting transcript provided.

Why this matters: homeowner-exemption decisions affect tax liability and local revenue; allegations of a conflict of interest or political motive in how an assessor pursues review can raise concerns about impartiality in tax-administration processes. The board’s decision means the appellant’s exemption was reinstated for the years discussed in the hearing.

Next step: the meeting record ends with the motion carrying; the transcript does not record any formal referral of the allegation about the assessor to ethics or legal review within this session.