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Kootenai County BOE approves valuation corrections, demolition removals and two late homeowner exemptions
Summary
At its Feb. 11, 2026 meeting, the Kootenai County Board of Equalization approved a valuation adjustment for Hayden Canyon Charter School for 2024–25, removed two demolished properties from tax rolls, and granted two homeowners exemptions under Idaho Code §63-602G(5). All motions passed with recorded ayes.
The Kootenai County Board of Equalization approved four routine property tax actions during a brief meeting on Feb. 11, 2026, including a valuation correction for Hayden Canyon Charter School and removals for two demolished properties.
Chief Deputy Assessor Ben Cronin told commissioners the Hayden Canyon Charter School parcel (AIN350958) had been split and the exemption was not applied after the division, leaving an incorrect assessment for tax years 2024 and 2025. “I move that we approve the valuation adjustment for AIN350958 Hayden Canyon Charter School for the tax years 2024 and 2025 reflecting, 0 amended value,” said Commissioner Duncan when moving the motion; it was seconded and recorded ayes carried the measure.
The board next addressed two properties where improvements had been demolished. For AIN121812 (Rousseau), the assessor’s office advised removing improvement value for 2025 because the structures were demolished. The board approved the removal after a motion and second with recorded aye votes.
For AIN128308 (Wolf Lodge Properties LLC), the assessor reported the demolition permit was not uploaded to the office system in time for the main roll (the permit was received Dec. 13). The board approved removing improvement value for 2025 following the assessor’s recommendation.
Items 4 and 5 were paired: two homeowners-exemption applications (AIN115079, Christiansen; and AIN244770, Shane) were filed after the deadline but were allowed under Idaho law. The chair cited Idaho Code §63-602G(5) as authorizing late exemptions in applicable circumstances, and the board approved both exemptions after a motion and second.
No public comment was offered. The chair adjourned the meeting at 11:42 a.m.
The actions recorded in this meeting were procedural adjustments to tax rolls and exemptions; no new policy or budget allocations were made. The assessor’s office handled the substance of each item and confirmed the changes applied to the specified tax years and AINs.
