Mike McDowell, Assessor
Contact Us: Click Here
P: (208) 446-1500
F: (208) 446-1501

Physical Address:
451 Government Way
Coeur d'Alene, ID 83814
Click here for map.

Mailing Address:
PO Box 9000
Coeur d'Alene, Idaho 83816-9000

Office Hours:
Monday - Friday 9:00 a.m. to 5:00 p.m.

Assessor FAQ's

Frequently Asked Questions


  1. What is the annual tax cycle?

  2. How does the Assessor determine the value on my property?

  3. Why do property values change?

  4. How are the taxes on my property determined?

  5. What is an occupancy tax?

  6. What are Required County Services?

  7. How do I contact the taxing districts listed on my assessment notice?

  8. How do I find out the name of a property owner and other details about the property?

  9. Can I see a map of my property? May I purchase a copy?

  10. How do I qualify and apply for a homeowner's exemption?

  11. What do the categories or group code numbers shown on the assessment notice mean?

  12. How do I qualify and apply for the Property Tax Reduction, also called the Circuit Breaker?

  13. What is the Timber Program; how do I qualify and apply for the timber classification?

  14. What is the Agricultural Program, and how do I apply?

  15. How do I get the mailing address changed on my property?

  16. How do I change the name of the owner(s) on my property?

  17. How do I correct the acreage on my property?

  18. How do I correct or change the boundaries of my property, such as a lot line adjustment?

  19. How do I convert my manufactured home into real property? Can I reverse a manufactured home from real property to personal property?

  20. How do I change the location of my manufactured home? How do I change ownership on my manufactured home?

  21. Frequently asked questions regarding personal property.

  22. Frequently asked questions about registering and titling vehicles in Idaho.

  23. How many taxing districts are there?


If you have other questions or need more information about the above subjects, contact the Assessor's Office at:

451 Government Way
Coeur d'Alene ID 83814

P. O. Box 9000
Coeur d'Alene ID 83816-9000

Phone: (208) 446-1500 E-mail: kcassr@kcgov.us


Assessor

What is the annual tax cycle?

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January 1Tax lien date Values are appraised as of January 1 each year.
March 15Agricultural classification applications are due.
April 15
Homeowner's exemption applications are due.Property tax reduction (circuit breaker) applications are due.
Mid to late MayAssessment Notices must be mailed by the first Monday in June.
Third Monday in MayPreliminary budgets are due for the next fiscal year (beginning October 1).
June 20The second half of the prior year's tax payment is due.
Fourth Monday of JuneDeadline for the Board of Equalization appeals
End of June
The County Auditor sends value estimates to the taxing districts.
Second Monday of JulyThe Board of Equalization closes -- the Assessment Roll is forwarded to the County Auditor.
First Week of September
The State Tax Commission sends the Operating Property values to the County Auditor.
Second Monday in SeptemberThe County Auditor receives the budget requests.
Third Monday in SeptemberThe County Auditor sets the tax levy rates.The Occupancy Assessment Roll is mailed.
Third Week of OctoberThe Subsequent Roll Assessment Notices are mailed.
Fourth Monday in OctoberThe State Tax Commission reviews and approves the tax levy rates.
November 1
The County Auditor computes individual property tax charges and sends them to the Treasurer for billing.
Fourth Monday in NovemberThe County Treasurer mails the tax bills.
December 20
The first half of the property tax payments are due (full payment may be made at this time).
December 31Timber classification applications and timber management plans are due.

How does the Assessor determine the value on my property?

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  • Buyers and sellers in the real estate market establish value. The Assessor's staff researches the market and collects information about properties to estimate value.

  • The Assessor's Office has no control over tax rates.

  • The Assessor uses standard methods, which utilize the three traditional approaches to value (cost, market, and income), to estimate the fair market value of a given property.

  • It is important to note that the Assessor is simply measuring the information produced in the market to determine the estimated value. The economic principles of supply and demand, along with the desires of the purchasers and sellers of property, determine fair value.

  • For more information contact the Assessor's Office.

  • Why do property values change?

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  • A property's value may change for a number of reasons. The most obvious is that the property changes. A bedroom, garage, or bathroom is added, or part of the property is destroyed by vandalism or fire.

  • The most frequent cause of a change in value is a change in the market. If a community's major industry leaves, property values can collapse. As older neighborhoods with good quality housing are discovered by young homebuyers, prices gradually rise and then may even soar as the neighborhood becomes fashionable. A shortage of detached homes in a desirable city neighborhood can send prices to extreme levels. In a recession, larger homes may stay on the market for a long time, but more affordable homes are in demand, so their prices rise.

  • In a stable neighborhood, with no extraordinary pressure from the market, inflation may increase property value.

  • For more information contact the Assessor's Office.

  • How are the taxes on my property determined?

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  • The first thing you need to know about property taxes is that they are budget driven. This means that all property values could stay exactly the same and property taxes could still increase because of budget increases.

  • Property taxes are the principal source of income for cities, counties and special-purpose governments like fire, schools, library, cemetery and other districts. The county Treasurer sends and collects the tax, then distributes it to these local governments. At the assessor's office, our job is to make sure homes and businesses are valued correctly. Under Idaho Code 63-205, our assessed value must be the same as the actual market value of that property as it is on January 1st.

  • Determining Levy Rates

    • Each tax district determines their budgets at public hearings. See Idaho Code 63-803
    • Individual properties are assessed to determine their market value
    • Homeowners (and other) exemptions are subtracted from the value
    • The total budget dollars requested by each district is divided by the total taxable value in the areas they serve

  • Taxing District Levy Example

    Budget Request/Property Value=Tax Rate (Levy)
    $42,000,000 /13.2 billion=.00311313


  • How are your Property Taxes Calculated?

    1. Properties are generally served by more than one tax district, so the levies of all the tax districts serving your property are added together. The geographical areas in each county having a common group of tax districts is called a Code Area. The levy for this Code Area is shown in the table below.

      a) County 0.003113130
      b) School 0.005137568
      c) City 0.005811937
      d) Special Districts (highway, cemetery, etc.) 0.001004090
      0.014062635
    2. The taxable value of each property is determined:

      House Value:$100,000.00
      Land Value:$40,000.00
      Total Value:$140,000.00
      Minus Homeowners Exemption:($70,000.00)
      TOTAL TAXABLE VALUE: $70,000.00

    3. Individual Tax bills are calculated:

      Taxable ValuexLevy Rate=Tax Amount
      $70,000x1.4062635%=$984.39



  • The collection of unpaid balances owed to certain agencies, may be added to your property tax bill. If you have questions regarding an amount charged by an agency to your property tax bill, please contact that agency. See Idaho Code 50-1008.

  • What is an occupancy tax?

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  • Only property that exists on January 1st is taxed on the regular role that year. New construction is added to the occupancy role. The amount of the occupancy tax is the value of the structure(s) prorated from the month they are first put into use to the end of that year and multiplied by the levy rate.

  • Example: A barn is built on an existing property. It's completed and use begins in July. The assessment notice that is sent out in June that year will not include the value of that barn. Thus, the tax bill that is sent out in December will not include taxes for that barn. A separate assessment notice that includes only the value of the barn is sent out the beginning of the following year. Then a separate tax bill for just the barn is sent out approximately two months later. The following year the value and taxes for that barn will be included with all of the other property on that parcel.


    Full Value of the Barn$35,000.00
    Prorated Value
    July to December (Value / 12 mos * 5 mos)
    $14,583.34
    Multiply by the Tax Levy Rate.018611084
    Equals the Occupancy Tax For the Barn$271.42


  • See Idaho Code 63-317.

  • What are Required County Services?

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  • The Idaho Constitution establishes the fundamental legal framework for county government in Idaho. It prescribes the elected county officials and their terms of office; places limitations on county indebtedness; contains detailed provisions on county boundaries; and provides for optional forms of county government.

  • Idaho law provides a detailed, legal framework for county government, describes the powers of county officials and enumerates the functions that counties may perform. Idaho does not have a county home-rule provision in its Constitution, thus county officials have less flexibility in establishing new programs and procedures than do county officials in county home-rule states.

  • Idaho counties, like counties in other states, have a dual function. They serve as an arm of the state government in administering elections, enforcing state laws and performing many other state-mandated functions. They also serve as a unit of local government which has responsibilities in meeting the needs of its own citizens in health, welfare, agricultural services, public works, planning, parks and recreation.

  • Cities, on the other hand, are voluntary organizations and are created in order to enhance services to citizens and provide better and highly livable communities. Regardless of the existence of cities, counties are still obligated to provide a number of services.

  • The following is a non-exclusive list of many of those required services. Most are supported by either property taxes, fees and state shared revenues or a combination of resources.

    PUBLIC SAFETY (LAW ENFORCEMENT/COURTS/PROSECUTION)

    1. Patrol (On & Off-road)
    2. Maintain & Operate Jail
    3. Service of Civil Process
    4. Drug Enforcement Programs
    5. Issue Drivers Licenses
    6. Mandatory Training of All Law Enforcement Officers
    7. Maintain & Operate Juvenile Detention Facility
    8. Provide for Probation Services (Adults/Juveniles)
    9. Provide Programs for Juveniles
    10. Mandatory Training of Probation & Juvenile Detention Officers
    11. Prosecute & Defend Criminals
    12. Mandatory Sentences
    13. Maintain & Operate Court Room/Law Library/Law Clerks
    14. Disaster Preparedness


    HEALTH CARE AND SOCIAL SERVICES

    1. Medical and Non-Medical Indigent Care
    2. Public Health Districts
    3. County Hospital Operation
    4. Ambulance


    OTHER REQUIRED FUNCTIONS

    1. Value all Property
    2. Collect taxes/fees/special assessments for other entities
    3. Solid Waste Collection/Disposal
    4. Water Systems
    5. Planning/Zoning
    6. County Road and Bridge Operations
    7. Noxious Weeds
    8. Conducting Elections
    9. Recording of all legal documents
    10. Process passports
    11. Administers certain estates when others will not
    12. GIS & Mapping parcels
    13. Pay portion of Community College Tuition
    14. Various Federal Programs (Clean Air/Water, etc.)
    15. Vehicle registration & titling for State - can be contracted out

  • The following is a non-inclusive list of non-mandatory county functions of which some are and some are not shared with cities.

    1. Agriculture Extension
    2. Historical Society/Museum
    3. Parks & Recreation
    4. Fairs
    5. Senior Programs
    6. Veterans Services
    7. Airports
    8. Snowmobile and Waterways
    9. Economic Development
    10. Soil Conservation

  • How do I contact the taxing districts listed on my assessment notice?

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  • Refer to the lower third of your Assessment Notice to the section entitled "Budget Hearing Information." The column on the left lists the Taxing Districts in which your property is located. The second column from the right lists the phone numbers for each district. The right-hand column provides the date and time for the budget hearings.


  • The Assessor's Office also receives a complete list of the Taxing Districts from the Auditor's Office. We can also provide you the mailing address and name of the contact person for each district.


  • For more information about taxing districts, contact the Auditor's Office at:

    451 Government Way
    Coeur d'Alene ID 83814
    (208) 446-1000
  • How do I find out the name of a property owner and other details about the property?

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  • You can search by owner, address, parcel number, or alternate identification number (AIN) on the County website at www.kcgov.us. To perform a guest search for free, click on the quick link for "Parcel Information Search." You may also obtain information at the County Information Center and office of Kootenai County Assessor (both at 451 Government Way in Coeur d'Alene). In the Assessor's Office you can search by plat name to get the subdivision designation to search lots

  • In addition to ownership name, mailing address, and possible location address, other information available on the website and at the office includes, but is not limited to, legal description, acreage of the parcel, assessed value, homeowner's exemption, timber and agricultural classifications, and property classifications. Subscriptions are available that will provide access to more property details by contacting the Information Systems Department at 208-446-1375.

  • For questions contact the Assessor's Office.

  • Can I see a map of my property? May I purchase a copy?

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  • The Assessor's Office has plat maps covering all properties in Kootenai County. They are available for your viewing at our office from 9:00 am to 5:00 pm, Monday through Friday, except holidays. The maps are filed by township, range, section, and quarter section section (northeast quarter, northwest quarter, southwest quarter, or southeast quarter) and provide parcel numbers needed to obtain parcel information.

  • The maps are also on the website through the home page quick link "County Maps." Click on "Parcel Maps" under the Assessor's Office. Then select the township/range combination, the section, and then quadrant (quarter section). If you do not have this specific information, you can use the large wall maps at our office to narrow your search.

    May I purchase a copy?

  • The full sized plat maps may be purchased at the Information Center of our building at 451 Government Way in Coeur d'Alene. The maps measure approximately 18" by 24" and cost $2.00 each. When requesting a map, please specify the quarter section, section, township, and range of the map. The Assessor's Office can help you identify the map you wish to purchase.

  • You may also purchase a black and white map of Kootenai County from the Information Center. This map measures approximately 36" by 45" and costs $5.00.

  • Other maps available for purchase from the Information Center are the following:

    • Survey maps
    • Recorder's plat maps (platted subdivisions)
    • The above two types of maps come in two sizes:
      • 11" by 14" -- These cost $1.00 each.
      • Large size -- The sizes vary considerably and cost $4.00 each.

    • You can request that maps be mailed to you. Postage will vary by map size and weight.

  • FOR MORE INFORMATION ABOUT MAPS CONTACT:

    Kootenai County Information Center, (208) 446-1613

  • How do I qualify and apply for a homeowner's exemption?

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  • WHAT IS THE HOMEOWNER'S EXEMPTION?
    The Homeowners Exemption is an exemption provided by Idaho State law that saves the property owner money on their property taxes. This happens because the exemption deducts 1/2 of the assessed value of the buildings and up to a one-acre home site up to a maximum of $89,580 for 2015, for taxation purposes. See Idaho Codes 63-602G and 63-701.

  • WHO QUALIFIES?
    A property owner who occupies the home as their primary residence and is an Idaho resident qualifies for this exemption.

  • HOW DO YOU QUALIFY?
    • A valid Idaho drivers license (if you drive)
    • Vehicle is licensed in Idaho (if you own a vehicle).
    • Registered Idaho voter (if you vote)
    • If you file income tax, at the appropriate time the property owner would file a full year Idaho resident income tax return.
    • You reside in Idaho for a majority of the year
    • If the property is in a trust, bring the entire trust with you for us to review and determine eligibility.


  • WHEN TO FILE
    • On new homes, owner must apply within thirty (30) days of occupying the home.
    • On existing homes the deadline for applying is April 15th of the year that you occupied the home.
      We suggest that the property owner file as soon as home is owned and occupied.


  • WHERE DO I FILE?
    The Homeowners Exemption Applications are available and must be filed in the Assessor's Office. The Assessor's Office is located at 451 Government Way on the main floor of the Administration building, next to the information desk. We cannot fax the homeowner's applications.

  • HOME OWNERS EXEMPTION
    As a result of the Idaho Housing Price Index factor the exemption maximum increased for several years following the legislative change in 2006. The information below illustrates the change by year for the maximum exemption amount.
    • 1983 $50,000 through
    • 2005 $50,000
    • 2006 $75,000
    • 2007 $89,325
    • 2008 $100,938
    • 2009 $104,471
    • 2010 $101,153
    • 2011 $92,040
    • 2012 $83,974
    • 2013 $81,000
    • 2014 $83,920
    • 2015 $89,580


  • QUESTIONS?
    Call the Assessor's Office at (208) 446-1500 or
    E-mail bwilliams@kcgov.us

  • What do the categories or group code numbers shown on the assessment notice mean?

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    Please click here for a listing of the codes and their meanings.

    How do I qualify and apply for the Property Tax Reduction, also called the Circuit Breaker?

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  • WHAT IS THE PROPERTY TAX REDUCTION PROGRAM?
    The Property Tax Reduction (Circuit Breaker) program reduces property taxes for qualified applicants based on income for the previous calendar year. This program is managed by the State Tax Commission in Boise. If you qualify, the property taxes on your home may be reduced by as much as $1,320. The benefits will reduce by half the solid waste fees (listed under Special Assessments on your Tax Bill).

  • WHO QUALIFIES? You may qualify if you meet the following requirements:
    • You owned and lived in a home or mobile home in Idaho (or possibly a care facility or nursing home) that was your primary residence before April 15.
    • Your income for the previous year was at or less than an amount specified for a particular year (for 2015, your 2014 income must be $29,100 or less after deductions).
    • AND You were in one or more of the following categories as of January 1:
      • Age 65 or older
      • Widow(widower)
      • Blind
      • Fatherless or motherless child under 18 years of age
      • Former prisoner of war/hostage
      • Veteran with a 10% or more service-connected disability or receiving a VA pension for a non-service-connected disability
      • Disabled as recognized by the Social Security Administration, Railroad Retirement Board or Federal Civil Service


  • HOW TO APPLY
    • You must apply for the property tax reduction in the current year between January 1 and April 15.
    • Applications are completed at the Assessor's Office.
    • You will be required to show proof of your eligibility, income, and medical expenses when you file your application (if you file federal income tax, bring a copy of the form).
    • You must apply and qualify each year to receive this benefit. Property tax reductions are not renewed automatically.
    • If your application is approved, your property tax reduction will appear on the tax notice sent to you in November.


  • DEDUCTIONS FOR YOU AND YOUR SPOUSE PAID THE PREVIOUS YEAR
    • Medical/dental expenses paid out of pocket, including for prescriptions, glasses, hearing aids, other medical aids
    • Mileage for round trips to doctors' offices or medical facilities for care
    • Medical insurance premiums
    • Payment or prepayment of funeral expenses
    • Farm, rental and/or business losses (provide copy of the appropriate federal schedule)
    • Early withdrawl penalties
    • Alimony paid


  • FOR MORE INFORMATION, SEE IDAHO CODE 60-202, OR CONTACT:
    • Kootenai County Assessor, 451 Government Way, Coeur d'Alene, (208) 446-1500
    • Idaho State Tax Commission at (208) 334-7736, (208)334-7854, or 1-800-972-7660 toll free from Idaho, Oregon, Utah, and Washington
    • Hearing impaired: TDD 1-800-377-3529

  • What is the Timber Program; how do I qualify and apply for the timber classification?

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  • IDAHO'S FOREST TAX LAW AND THE TIMBER PROGRAM
    Reference Idaho Code 63-1701 through 63-1706. The Idaho Code describes forestland as privately-owned land held and used primarily to grow and harvest trees of a marketable species and may be further identified by consideration of any of the following criteria:
    • Present use and silvicultural treatment evidence forestland.
    • Forestland has a dedicated use, which is further evidenced by a forestland management plan that includes eventual harvest of the forest crop required by Kootenai County.
    • Forestland is bearing forest growth or land NOT converted to another use.
    • Forestland which has had the trees removed by man through harvest, including clearcuts or by natural disaster, such as, but not limited to, fire, and which, within five (5) years after harvest or initial assessment, will be reforested as specified by the Forest Practices Act (Idaho Code, Chapter 13, Title 38).


  • ACREAGE REQUIREMENTS
    To qualify for the timber program, forest land owners must devote a minimum of 5.0 fully-stocked acres, excluding any improvements, to management of the timber for eventual harvest. Forest land ownership is held in two ways:
    • Ownership of 5.0 or more acres but less than 5,000 acres
    • Ownership of 5,000 or more acres


  • APPLICATION DEADLINE
    The deadline to submit timber applications and management plans is December 31 of each year to qualify for the timber program in the following year. You must submit one application form, called the "Owner's Designation of Forest Land Option," for each individually assessed parcel. You may submit a Timberland Management Plan to cover each group of contiguous parcels (adjacent, or sharing the same parcel border) that you will manage as a single stand of timber. Timber application packets are available in the Assessor's office at 451 Government Way or you may request the forms by calling or writing our office.

  • FOREST LAND (TAX) OPTIONS WITHIN THE TIMBER PROGRAM
    There are two forest land assessment options from which individual landowners (fewer than 5,000 acres total statewide ownership) may choose. The individual owners must designate the option under which they want their lands assessed. They are required by law to place all of their timberland ownership statewide under the same option.

    Either option requires that landowners manage their timber as a crop that will be commercially harvested and sold (in part or whole) at some point in time. If landowners do not wish to raise their trees for harvest, they should not apply for this program.

    When land is accepted into the timber program, it is classified as timberland and is assessed at a lower rate per acre than full market value rates. The intent is to enable landowners to use the tax dollars saved to actively manage the timber for harvest. The rates vary in Idaho according to your land's location in one of four value zones within the State. Kootenai County is in Zone 1. The assessment rates per acre within each zone vary according to whether the land is graded as good, medium or poor production ground (production is how much tree growth occurs per acre, per year.). These production grades are placed by the Assessor's Office.

    For landowners with ownership of 5,000 or more acres, the forest tax law requires that the land be assessed under the Land Productivity tax option. For ownership of 5.0 acres to 5,000 acres, the owner may select either the Land Productivity option or the Bare Land and Yield option. A landowner must designate all their forestland in the State of Idaho under the same option.

  • LAND PRODUCTIVITY OPTION
    Under this option, every year the landowner pays taxes on the assessed value for the land and projected year growth. The owner does not pay taxes on the timber when it is harvested. When the timbered acres are removed from the timber program for any reason, the land is assessed at full market value. However, the landowner is not required to pay back taxes on the difference in value between full market value and the lower, taxable values placed on the land while it was in the program.

  • BARE LAND AND YIELD OPTION
    Under this option, the landowner defers a portion of the property tax to be paid later.
    • The assessed value is calculated using rates much lower than those for the Land Productivity option. The owner pays taxes on this lower value for the timberland every year as for any other type of property.
    • In addition, a 3% yield tax is billed on the value of the timber itself when it is harvested. An advantage of this option is that the property tax may be paid partly from the income generated by sale of the timber.
    • A 3% yield tax is also charged for timber removed from grazing and cropland; under the question "What is the Agriculture Program, and how do I apply?" see "Yield Tax."
    • When the land is removed from the Bare Land and Yield option or the timber program, deferred tax may be billed. This tax is based on the difference in total value between the Land Productivity option and the Bare Land and Yield option for the years the land was in the program, not to exceed ten (10) years, and less credit for any yield tax already paid. If the land is removed from the program because it is being developed, the deferred tax calculations are based on the difference between the Bare Land and Yield value and full market value.
    • A possible advantage of this option is that deferred tax may be paid out of the proceeds of the sale of the land. A possible disadvantage is that non-payment of deferred tax may result in a lien against the property.
    • Contact the Assessor's Office for information on calculation of yield and deferred tax.


  • LENGTH OF THE TIMBER PROGRAM
    The land remains in the program for as long as a landowner actively manages the land for eventual timber harvest. A landowner may remove the land from the program at any time, effective as of January 1 of the next year. Owners of 5.0 to 5,000 acres of timberland may elect to change the assessment (tax) option on all properties in the timber program in the State as of the ten-year anniversary of the 1982 Forest Tax Law. In 2012 owners could change the assessment option, effective January 1, 2013. The next opportunity to change options will be in 2022 to take effect in 2023.

  • FOR QUESTIONS OR MORE INFORMATION:
    Call the Assessor's Office and ask for the Timber Department.
    E-mail to gharnasch@kcgov.us

  • What is the Agricultural Program, and how do I apply?

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  • IDAHO CODE AND THE AGRICULTURAL PROGRAM
    Reference Idaho Codes 63-604 and 63-208. The Idaho Code describes agricultural land as land actively devoted to agriculture and a part of a bona fide profit-making agricultural venture. The land is further described as land:
    • Used to produce field crops, including, but not limited to, grains, feed crops, fruits, and vegetables; or
    • Used by the owner or bona fide lessee for grazing of livestock to be sold as part of a net profit-making enterprise; or
    • In a cropland retirement or rotation program.
    • Land shall not be classified or valued as agricultural land which is part of a platted subdivision with stated restrictions prohibiting its use for agricultural purposes.
    • Land utilized for grazing of a horse or other animals kept primarily for personal use or pleasure rather than as part of a bona fide profit-making agricultural enterprise shall not be considered to be land actively devoted to agriculture.


    The intent of the program is to encourage landowners to use their land to produce a marketable product for public consumption. For example, an owner may produce fruits and nuts from trees or graze their cattle on the grass or hay growing on the land. If the land must lie fallow for a period of time to improve future growth of crops or grazing ground and is in a government-sponsored program for this purpose, this land may be included even though it may not be producing a marketable product at the current time.

    Please contact the Timber/Agricultural Department of the Assessor's office if you need more information about agricultural products, qualifications for grazing horses and other animals, or crop retirement programs.

  • ACREAGE REQUIREMENTS
    • If the total area of such land, including the home site, is more than five contiguous acres (may be a group of separately assessed parcels with common boundaries), the owner may make initial application for the program. To continue the agricultural classification in future years, the owner must then ensure that the land continues to be devoted to agricultural use or show that it has been placed or continues to be in a crop retirement or rotation program.
    • If the total area of such land is five acres or less, the owner may make initial application and must show that the land was actively devoted to agriculture during the last three growing seasons and:
      • Agriculturally produces for sale or home consumption the equivalent of 15% or more of the owners' or lessees' annual gross income; or
      • Agriculturally produced gross revenues in the immediately preceding year of $1000 or more, including net income per sale of livestock. When the area is five acres or less, such land shall be presumed to be non-agricultural land until established that these requirements have been met.
      • The landowner must provide proof of these minimum incomes each year for the land to remain in qualification.


  • APPLICATION DEADLINE
    Parcels larger than five acres: If the initial application is not received in the Assessor's office by March 15 of the year in which the owner is seeking the agricultural classification, it will be assumed that the land does not meet qualifications. For land that is five (5.0) acres or less in size: The landowner must submit the initial application and provide proof of income (from the year before) by March 15. Proof of minimum income must be provided by March 15 each year thereafter.

  • VALUATION OF AGRICULTURAL LAND
    When property is accepted into the agricultural program, it is classified as dry cropland, irrigated cropland, dry grazing, or irrigated grazing. There are a number of different assessment rates that apply to the land according to its ability to produce crops or grazing grasses. The value is calculated by multiplying the acres in the program by one of these rates, which are lower than the per acre rates for full market value, to obtain the taxable value. These rates are based on the income approach (potential income from the land), are provided by the State Tax Commission, and change each year. This program does not provide a true exemption but a reclassification according to the land's agricultural use. For more information about assessment rates, contact the Timber and Ag Department.

  • LENGTH OF THE PROGRAM
    The land remains in the program for as long as a landowner actively manages it as agricultural land, whether or not it produces crops or is in rotation. When land is removed from this program, it is then assessed at full market value. The landowner is not required to pay back taxes on the difference in value between full market value and the lower taxable values placed on the land while it was in the program.

  • YIELD TAX
    If the grazing ground is timbered or there are small areas of timbered ground included in the acres classified as cropland, the landowner will be required to pay a 3% yield tax on timber harvested and delivered to a mill. The agricultural rates per acre do not account for potential income from the trees. The total taxable value depends upon the species of trees and the quantity harvested (by the thousand board feet).

  • FOR QUESTIONS OR MORE INFORMATION:
    Call the Assessor's Office and ask for the Timber & Ag Department.
    E-mail to gharnasch@kcgov.us

  • How do I get the mailing address changed on my property?

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  • The Assessor's Office is responsible for maintaining the property database with the correct owner name and mailing address. The Change of Address Request may not be used to change the owner's name on a property.

  • In order to change the address, we need to be able to identify your property or properties. Please provide the Assessor's Parcel Number or alternate identification number (AIN).

  • In order to change the address that is on file in the Assessor's Office, please fill out the Address Change form which may be downloaded by clicking here. You may then click on the "Submit by e-mail" button on the bottom of the form or print it out and mail it to the address on the form.

  • You may send a written change of address. We can mail you the Change of Address Request form. However, it is acceptable to send your address change in a letter, on a post card, or Post Office change of address form. You may also send us a copy of your Assessment Notice or tax bill showing the change. Our mailing address is:

    P. O. Box 9000
    Coeur d'Alene ID 83816-9000


  • Several years ago, the County re-addressed rural lands (outside any city limits) for 911 purposes (for emergency vehicles to locate properties in emergencies). Some mailing addresses were changed using a computer conversion program. However, not all addresses were included in this change. It is up to the landowner to assure that we have the correct mailing address.

  • If you did not receive an Assessment Notice, contact the Assessor's Office to determine what address we have on record.

  • FOR QUESTIONS, CALL THE ASSESSOR'S OFFICE.

  • How do I change the name of the owner(s) on my property?

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  • There are a variety of situations in which the ownership of a property or name on the property might change. These include, but are not limited to, sale of property, death of one of the owners, addition of owners, removal of owners, and foreclosure on a property. Circumstances can vary so widely that we cannot describe every situation here.

  • The Assessor's Office is not able to provide legal advice to owners or potential owners on how to handle a change of name/ownership. Therefore, we recommend that you contact a title company or an attorney to advise you on the procedure.

  • If you think that you have all the documentation needed to effect a name change, please bring it directly to the Assessor's Office. A mapping specialist will review the material to see if it is sufficient for us to process a name change.

  • For questions contact the Mapping Department in the Assessor's Office.

  • How do I correct the acreage on my property?

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  • Each situation involving a question of acreage or change in the acres is different and must be examined individually by a mapping specialist.

  • Acreage amendments need to be researched and calculated. Additional information supplied by the property owner may help in this regard. Please inform the Mapping Department of any surveys or description changes to your property that would be helpful in determining the proper acreage for any given parcel.

  • For more information contact the Mapping Department in the Assessor's Office.

  • How do I correct or change the boundaries of my property, such as a lot line adjustment?

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  • Each situation involving a change in boundaries is different and must be examined individually by a mapping specialist.

  • Changing the boundaries of properties may involve deeds for lot line adjustments between neighbors. A title company or surveyor can assist in the creation of the necessary documents to complete the lot line adjustment. A survey may be needed to comply with the requirements for State mapping standards.

  • The Assessor's Office cannot provide legal advice or assist you in the creation or amendment of documents or surveys.

  • For more information contact the Mapping Department in the Assessor's Office.

  • How do I convert my manufactured home into real property? Can I reverse a manufactured home from real property to personal property?

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  • Please refer to the instructions on the back of the form, "Statement of Intent to Declare Manufactured Home to Real Property." Obtain a form called a "Statement of Intent to Declare Manufactured Home to Real Property" from the Assessor's Office. A Deputy Assessor signs the form verifying that the land and home are under the same ownership.

  • The owner then contacts the building department located within their jurisdiction (Kootenai County for properties in the County outside any city limits; otherwise, Coeur d'Alene City Building Department, Post Falls City Building Department, etc.) for inspection to verify the home is set according to Idaho Code 63-304.

  • The owner then has his/her signature notarized and returns the completed "Statement of Intent" form, along with the original title to the manufactured home, to the Recorder's Office to record both documents. The Recorder's office will return the original "Statement of Intent" and original title to the owner. Taxes for the manufactured home must be prepaid if there is an existing assessment.

  • After recording, the owner takes the original "Statement of Intent" form and original title (NO COPIES) to the Department of Motor Vehicles (DMV). The DMV forwards the documents to the Idaho Department of Transportation in Boise, and this office will eliminate the title for the manufactured home.

    CAN I REVERSE A MANUFACTURED HOME FROM REAL PROPERTY TO PERSONAL PROPERTY?

  • Obtain a form from the Assessor's Office called a "Reversal of Declaration of Manufactured Home to Real Property."

  • The owner prepays the current year's property taxes on the home in the Treasurer's Office. If necessary, obtain a permission letter from the lender on the mortgage.

  • The owner then has his/her signature notarized and then recorded in the Recorder's Office.

  • The owner takes the recorded "Reversal of Declaration" form (the original) to the Department of Motor Vehicles to obtain a receipt of title. The new title is issued by the Idaho Department of Transportation in Boise.

  • For more information on the above procedures, contact the "Mobile Home" Department in the Assessor's Office.

  • How do I change the location of my manufactured home? How do I change ownership on my manufactured home?

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  • The owner must first prepay the current year's property taxes on the manufactured home. A mover will not hook onto the home for transport unless the owner provides the receipt from the Treasurer's Office showing that the taxes are prepaid.

  • Please notify the "Mobile Home" Department in the Assessor's Office of the change of location and/or mailing address for Assessment Notices.

    HOW DO I CHANGE OWNERSHIP ON MY MANUFACTURED HOME?

  • THE TITLE IS THE LEGAL OWNERSHIP. Obtain a form from the Assessor's Office. The current year's property taxes on the home must be prepaid. The new owner takes the Treasurer's prepaid tax receipt to the Department of Motor Vehicles to have the title changed.

  • If the manufactured home is your primary residence that you are occupying, apply to the "Mobile Home" Department of the Assessor's Office for the Homeowners Exemption.

  • For questions or more information about the above procedures, contact the Mobile Home Department of the Assessor's Office.

  • Frequently asked questions regarding personal property.

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  • WHAT IS PERSONAL PROPERTY?

    Taxable personal property consists of items used commercially, such as furniture, fixtures, art, logging and construction equipment, signs, unregistered aircraft and unregistered watercraft. It also includes items used commercially for convenience, decoration, service, or storage. Please contact the Assessor's Office with specific questions.

  • WHAT PERSONAL PROPERTY IS ASSESSED?

    All personal property in Idaho, unless expressly exempt, is subject to assessment and taxation. Forms for your use in listing of personal property are available from the Assessor's Office.

  • WHAT IF SOMEONE DOES NOT REPORT PERSONAL PROPERTY?

    The County Assessor is required to assess property that is not declared. The assessment is estimated based upon the best information available.

  • AT WHAT VALUE IS PERSONAL PROPERTY ASSESSED?

    Personal property is assessed at retail market value. This value includes shipping and installation costs. Several methods are used to arrive at the value. Depreciation tables, sales information, cost guides, and other resources are used in this process.

  • HOW ARE MY PERSONAL PROPERTY TAXES DETERMINED?

    The Assessor does not determine tax amounts. The amount of taxes is determined by the budgets of the taxing districts in which the personal property is located.

  • WHAT IF I CLOSE OR SELL MY BUSINESS?

    If you sell or close your business during the year, you should contact the Assessor's Office as soon as possible. The Assessor will explain how the assessment will be handled.

  • QUESTIONS?

    Call the Assessor's Office at (208) 446-1500
    E-mail to ghill@kcgov.us

  • Frequently asked questions about registering and titling vehicles in Idaho.

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  • WHAT VEHICLES MUST BE REGISTERED AND TITLED IN IDAHO?

    Generally, any vehicle operated on public highways must be registered and titled. Also, various boats and watercraft are required to be titled. Any motorized boat used on Idaho waterways must be registered.

    Contact the Department of Motor Vehicles if you need to:

    TITLE
    Passenger cars and pickups
    Trucks (non-commercial and commercial)
    Buses
    Motor homes
    Motorcycles/motorbikes
    ATV's (all terrain vehicles)
    UTV's (utility-type vehicles)
    Pickup mounted campers
    Travel trailers
    Snowmobiles
    Taxis
    Ambulances
    Any trailers over 2000 pounds
    Wreckers
    Boats/watercraft, year 2000 and newer


    Mobile homes and manufactured homes (usually need a pre-paid tax receipt from the Treasurer's Office)

    REGISTRATIONS
    All of the above, plus:
    Snowmobile groomers
    Pickup mounted campers
    Boats
    Boat trailers
    Utility trailers
    Rental trailers
    Commercial trailers
    Off-highway stickers
    Restricted use plates
    Temporary handicap placards


    Invasive species fees are tied to the boat registrations.

  • WHEN MUST I REGISTER AND TITLE MY VEHICLE?

    You must register and title your vehicle when you become a resident of Idaho. For the purposes of vehicle registration and titling, you become a resident of Idaho when you have had your principal home within Idaho for 90 days (this does not include your workplace, vacation home, or part-time residence). However, you may declare residency at any time earlier than that and register and title your vehicle at that time. To declare residency, go to the Department of Motor Vehicles of the Kootenai County Assessor's Office, state that you are an Idaho resident, and provide your address.



  • WHERE DO I GO TO REGISTER AND TITLE MY VEHICLE?

    You can register vehicles in Kootenai County at the Department of Motor Vehicles, 451 Government Way in Coeur d'Alene or at the Post Falls Motor Vehicles Office, 120 E. Railroad Avenue. Generally, office hours are 8:30 am to 5:00 pm, Monday through Friday.


  • WHAT SHOULD I BRING WHEN APPLYING FOR MY VEHICLE REGISTRATION AND TITLE?

    • Bring the vehicle you want to title and register.
      You will need to have the vehicle identification number (VIN) inspected. This inspection can generally be performed by a deputy of either the Department of Motor Vehicles (Assessor's Office) or the County Sheriff's Office. All Idaho dealers or law enforcement agencies can do Vehicle Identification Number inspections.

    • Bring the vehicle's current title and registration.
      If the vehicle has not been titled in your name, be sure the title has been signed over to you by the seller and that you have a bill of sale from the seller. If a lien holder holds the title, bring the lien holder's name and address. If your title has been lost, you will need to apply for a duplicate title from the state of issuance.

    • Bring your personal identification.
      This could be a driver's license, identification card, etc.

    • Bring cash or a check associated with a local bank for payment of the applicable taxes and fees. We also accept debit and credit cards for which there is a charge equal to 3% of the dollar amount charged.

    • Late Filing Penalty
      A $20.00 late filing penalty can be charged if you do not have a title in your name and you have been living in Idaho for 120 days. The late filing penalty applies to any Idaho resident who does not apply for title within 30 days of the purchase of either a titled vehicle or a titled vessel.

    • County Fees
      For other fees Kootenai County may charge, contact the Department of Motor Vehicles.


  • WHERE CAN I GET MORE INFORMATION ABOUT VEHICLE TITLING AND LICENSING?

    Kootenai County Assessor's Office
    Department of Motor Vehicles

    Coeur d'Alene Office
    451 Government Way
    P. O. Box 9000
    Coeur d'Alene ID 83816-9000
    (208) 446-1580
    (208) 446-1580

    Post Falls Office
    120 E. Railroad Avenue
    Post Falls ID 83854
    (208) 446-1590
    The Idaho Transportation Department
    Division of Motor Vehicles
    3311 State Street (83707)
    P. O. Box 7129
    Boise ID 83707-1129
    (208) 334-8000
    Web Site: http://www2.state.id.us/itd/index.htm

  • How many taxing districts are there?

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    Click here for taxing district information.


    Main County Administration Building
    Physical Address: 451 Government Way, Coeur d'Alene, Idaho 83814 Mailing Address: PO Box 9000, Coeur d'Alene, Idaho 83816-9000
    Main Phone Number: (208) 446-1000 Contact Us
    Click here for directions to the County Administration Building and Courthouse.
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