Kootenai County Board of Equalization held a Dec. 10, 2025 meeting to hear valuation adjustments and two contested exemption items: a misapplied VA exemption (item 125) where staff recommended leaving the bill as issued and a homeowner-exemption appeal (item 126) by an appellant who alleges improper out-of-state service and possible political targeting; the board scheduled a follow-up hearing for Dec. 17 to allow the appellant to submit documentation.