District Levy Information

Levy Documents and Links

Levy Documents

Current Tax Year: 2025 

The following documents are available for Taxing Districts to confirm values on the L-2 Worksheet. The Agriculture Equipment and Personal Property Exemptions are static and will only change as districts are closed. The Recovered/Recaptured Property Tax will change every tax year.

Taxing District Calendar

Agriculture Equipment Replacement

Personal Property Exemption Replacement

2025 Recovered/Recaptured Property Tax and Refund List

2025 Estimated Market Values

2025 Estimated Market Values - Highway Districts

2025 Estimated Market Values - Joint Districts

Levy Guides

The following guides are available to assist Taxing Districts in conforming to the State Tax Commission and Kootenai County standards when filing a request to levy (L-2)

L - 2 Instructions TY2025

L -2 Worksheet Example TY2025

Maximum Levy Rates
Publishing Statutes
Example Resolutions
Example Publications

To view additional guides such as the Maximum Budget & Forgone Amounts and September Values on the State Tax Commission website click here Version OptionsDistrict Levy InformationHeadline.

Certification of County Levies (L-1)

The certified L-1 will be posted only after it is approved by the Board of County Commissioners and the State Tax Commission.

Certified L-1: TY2025
Prior Year L-1s: Five Year History of L-1s 

Annual Budget & Levy Training

Every spring the State Tax Commission provides free Budget & Levy training. Three sessions are available: General (for all taxing districts), County (for county officials), and School (for all school districts). The video links are available on YouTube through December.

TY2025 Budget & Levy General Session
TY2025 Budget & Levy County Session
TY2025 Budget & Levy School Session