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The Board of County Commissioners (BOCC) sits as the Board of Equalization (BOE) at times designated by Idaho Code 63-501 to consider tax exemption applications and property assessment appeals. Application forms for tax exemptions can be on our exemption page; Property Tax Exemption forms may be downloaded here.
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The Board of County Commissioners (BOCC) serves as the governing body for County government, with final budget authority for all County departments. Additionally, they oversee the daily operations of departments that are not directly under the authority of the other six elected officials in the County. The BOCC meet in a public meeting forum each Tuesday to take official action on County business, and conduct Planning & Zoning Deliberation meetings each Thursday morning.
The Board also sits as the Board of Equalization to consider property assessment appeals and as the Board of Canvassers for the purpose of canvassing the election returns of all precincts within the county.
The Board of County Commissioners (BOCC) holds over 300 meetings each year on a wide variety of topics. Most meetings are held between the hours of 8:00 a.m. and 5:00 p.m.
Official actions related to contract approvals, bid openings, resolutions or ordinances, expense approvals, advisory board appointments, and other items requiring signature approval are considered at the Business Meeting each Tuesday at 2:00 p.m. Planning & Zoning deliberations are held each Thursday at 9:00 a.m.
Other public meetings on a variety of subjects are held several times each week, as needed to conduct the business of the county. View the agendas and minutes for more information or visit our calendar page.
The majority of BOCC meetings are open meetings, meaning that the public is allowed - and encouraged - to attend the meeting and hear the deliberations and decisions of the Board. However, certain meetings (or portions of meetings) are closed to the public. These include discussions such as personnel considerations, land acquisition negotiations, and meetings with legal counsel. Closed sessions are conducted without the public present for the discussion; any decisions resulting from a closed session will be held during an open session.
Meetings can be requested by phone at 208-446-1600, or by using a Meeting Request Form. Due to public records law, it is necessary to provide the requested information concerning meetings before a meeting can be scheduled.
Idaho Code 31-702 requires that a person reside within the county for one year prior to election, and in the district for which they are seeking office for 90 days prior to election. The commissioners serve as a board, requiring a quorum of two members for decisions. Find more information on the Board of County Commissioners page.
Visit our Advisory Boards page for more information. Questions about membership requirements may be emailed to the Board of County Commissioners.
Kootenai County Ordinance Number 174-A, Section 3.(s), requires a kennel license in circumstances where a person maintains five (5) or more dogs, six months of age or older. Download a kennel license application (PDF) or by call us at 208-446-1600.
Tax exemption applications must be received at the Commissioners' Office no later than 5 p.m. on the 4th Monday in June of each year. Applications are available on our Forms page, or by calling 208-446-1600.
Idaho Code allows for appeal of the current year property value to the Board of Equalization until the 4th Monday of June each year. Appeals must be filed on the form provided by the County Commissioners, which may be requested via email, or by calling 208-46-1600. Find more information on our Property Assessment Appeals page.
County Commissioners have authority to waive delinquent taxes and/or penalty and interest in circumstances where a temporary hardship is found to exist. Applications may be obtained through the Commissioners' Office at 208-446-1600.
The County Treasurer maintains a listing of properties that have been taken to tax deed, and did not sell at public auction. Once these properties have been through the auction process, the County may accept sealed bids from individuals interested in purchasing the property. The most recent list of properties that have been taken to tax deed may be viewed on the Treasurer's Property Tax Sale page.
Information about current openings at the County and job application forms may be obtained from Human Resources. They are also available at the Information Center, located on the main floor of the:County Administration Building451 Government WayCoeur d'Alene, ID 83814
The State Department of Labor is located at 600 N. Thornton Street in Post Falls. You can reach their office by phone at (208) 457-8789 or email email@example.com.
(The Department of Labor is a state office and is not associated with Kootenai County.)