Property Tax Exemption

Property Tax Exemption & Worksheets

For questions regarding home owner property tax exemptions in Kootenai County, please contact the Assessor's Office at 208-446-1500. For non-homeowner property please contact the Commissioners’ Office at 208-446-1601. Application for tax exempt status may be submitted at any time with the Board of Commissioners. Please be aware any applications submitted after April 15, 2022 will not be submitted for the current year. Please include by-laws, articles of incorporation, financial statements and any other documents that support your request for exemption. 

Renewal

Organizations must apply each year for an exemption. Just because you may have been previously exempt, it does not carry over to the next year. 

Kootenai County’s yearly renewal process does not require you to submit an application each year. However, we do require you to complete an affidavit and worksheet each year. The affidavit and worksheet must be completed and returned to the Commissioners’ office no later than the stated deadline; otherwise, your exemption will be revoked.

Application Process

You may download or print an Application and Worksheet (refer to page two on the Property Tax Exemption form below to determine which Worksheet is appropriate) and return them, with supporting documents, to the Board of Kootenai County Commissioners office.

If you prefer, you may fax the documents to the Commissioners’ office at 208-446-2178 or email your application. Please remember to return this application as soon as possible. Applications received after April 15, 2022 cannot be considered for an exemption this year.

Please note it is your responsibility to apply each year by completing and returning the affidavit and worksheet.

Appeal Process

Should the Board of Commissioners deny your application, please contact our office for information regarding the appeal process. Idaho Code requires all appeals to be filed no later than the fourth Monday in June in order to be considered. 

Idaho Code

A complete copy of Idaho Code, Title 63, Chapter 6 may be available at your local library, or you can review the code on the web page for the Idaho state legislature..