Kootenai County Board of Equalization
Property Assessment Appeal Information and Forms
Understanding an appeal of your property assessment to the Board of Equalization: The function of the Board of Equalization (BOE),
pursuant to Idaho Statue 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 the full amount on 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.
The Assessor determines your assessed valuation and this 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 re-appraisal
every five years. The assessed valuation is used to determine the overall share of taxes you pay.
Verify the Assessor has the
appropriate valuation on your parcel and property. In addition, verify relevant exemptions such as homeowners, timber, grazing,
agricultural or a property tax reduction. If you have questions about how your property was assessed or disagree with the assessment
amount, you are encouraged to meet with a representative from the Assessor's Office. An explanation will be offered that 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 prior to your appeal.
*Appeal Forms may be found below and are due by June 23, 2014 at 5:00 p.m.in the Commissioner's office.
Faxed or emailed forms will not be accepted.
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