Property Assessment Appeal Process
The function of the Board of Equalization, (BOE) pursuant to Idaho Statute 63-502, is strictly confined to assuring that the market value
for assessment purposed has been found by the Assessor as provided for in Idaho Code. Consequently, the Board has a narrow focus--to determine if
the market value placed on your property is fair and accurate--not whether the tax is too high or if you can afford to pay your property tax statement.
The property owner (or representative) has the burden of proof in seeking affirmative relief to establish that the determination of the assessor is
erroneous, including any determination of assessed value. A preponderance of the evidence shall suffice to sustain the burden of proof.
STEP ONE: Have you spoken with the Assessor?
Valuation: The Assessor determines your assessed valuation based on sales from the previous year and this along with the budgets set by
each of the taxing districts listed on your assessment notice determines the overall share of taxes you pay. Idaho State Law requires the Assessor
to value property at 100% of market value each year and complete a physical inspection every five years. The assessed valuation is used to determine
the fair distribution of the taxes you pay.
Review the valuation on your assessment notice and verify relevant exemptions such as homeowners, timber, grazing or agricultural land. If you have
questions about how your property was assessed or disagree with the assessment, you are encouraged to meet with a representative from the Assessor's
office. An explanation will be offered which may answer your concerns, or you might be able to provide additional information to the Assessor which
may lead to a modification of your property valuation and eliminate the need for an appeal.
STEP TWO: Submit appeal package before 5:00 p.m. on June 22, 2015.
Appeal Package: Appeals must be filed on or before the fourth Monday in June. Appeal Forms are available from the Kootenai County Commissioner's
website. Pursuant to Idaho Code 63-501A, the form
must be completed in its entirety. It is necessary for each appeal package to contain the following to be accepted at the time of filing:
✓ Check List:
- PROPERTY ASSESSMENT APPEAL FORM - One for each parcel
- COMPARABLE PROPERTY SALES FORM
- COPY OF ASSESSMENT NOTICE - Sent to you by the Assessor
- AFFIDAVIT OF PROPERTY OWNER - Include if you are being represented at the hearing
- FIVE APPEAL PACKAGES - Please submit the original and four copies
STEP THREE: The Appeal Hearing.
Appeal hearings are approximately 30 minutes in length. The property owner and Assessor will be allowed ten minutes
each to present their case. The order of hearing will be as follows:
- Opening of Hearing and Swearing-in of Witnesses
- Appellant's Case
- Questions by Assessor and/or Board
- Assessor's Case
- Questions by Appellant and/or Board
- Appellant's Rebuttal
- Decision and Closing of Hearing
You may support your appeal with either oral argument, a written submission, or both. You or your representative may appear. The property owner must
complete a current Affidavit of Property Owner to authorize a representative. You may submit written argument and documents in support of your appeal
without scheduling oral argument, and the Board will consider your appeal based on your written submission alone.
If you schedule oral argument on your appeal but cannot attend the hearing, please notify the Board immediately. Failure to appear at the appeal
hearing and to support your appeal with a written submission will result in a dismissal of your appeal, and in that event, the Board will arbitrarily
assess your property per Idaho Code 63-505. If you appeal as a written submission and later wish to present oral argument in support of your
appeal, notify the Board immediately to verify your hearing schedule.
Due to time constraints imposed by Idaho Code, your appeal date and time are not subject to choice or change. Appeal hearings will be scheduled
on a first come, first served basis. Please indicate whether you agree to accept service of the Notice of Appeal Hearing via email by listing
your email address on the appeal form. If you accept notice by email, you will not receive any further notice by U.S. mail.
Your appeal is more likely to be successful if you present evidence which shows comparable properties which sold,
in the prior year, for less (or more) than your property's value. A Comparables Property Sales Form is included with the form. Supporting
documentation may also include the following: sales contracts, closing statements, an appraisal by a licensed appraiser, unique characteristics
of your property, and any other information pertaining to the market value of your property.
In addition, the Assessor may request entry onto your property in order to confirm or correct information on which your valuation was based.
Although not required, the Board strongly encourages you to allow such access, as it may be to your advantage to do so if you believe that the
property information on which your valuation was based is erroneous.
*Appeal Forms may be found below and are due by June 22, 2015 at 5:00 p.m.in the Commissioner's office.
Faxed or emailed forms will not be accepted.
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