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1. What is an occupancy tax?

Only property that exists on January 1st is taxed on the regular role that year. New construction is added to the occupancy role. The amount of the occupancy tax is the value of the structure(s) prorated from the month they are first put into use to the end of that year and multiplied by the levy rate.

Example

A home is built on an existing property. It's completed and use begins in July. The assessment notice that is sent out in June that year will not include the value of that home. Thus, the tax bill that is sent out in December will not include taxes for that home. A separate assessment notice that includes only the value of the home is sent out the beginning of the following year. Then a separate tax bill for just the home is sent out approximately two months later. The following year the value and taxes for that home will be included with all of the other property on that parcel.

• Full Value of the Home: $235,000.00 
• Prorated Value
  July to December (Value divided by 12 months multiplied by 5 months) = $97,916
  Multiply by the Tax Levy Rate - 0.018611084
  Equals the Occupancy Tax For the Barn = $911.16

See Idaho Code 63-317.

2. How are the taxes on my property determined?

The first thing you need to know about property taxes is that they are budget driven. This means that all property values could stay exactly the same and property taxes could still increase because of budget increases.

Property taxes are the principal source of income for cities, counties and special-purpose governments like fire, schools, library, cemetery and other districts. The county Treasurer sends and collects the tax, then distributes it to these local governments. At the assessor's office, our job is to make sure homes and businesses are valued correctly. Under Idaho Code 63-205, our assessed value must be the same as the actual market value of that property as it is on January 1^st.

Determining Levy Rates

• Each tax district determines their budgets at public hearings. See Idaho Code 63-803
• Individual properties are assessed to determine their market value
• Homeowners (and other) exemptions are subtracted from the value
• The total budget dollars requested by each district is divided by the total taxable value in the areas they serve

Taxing District Levy Example

Budget Request divided by property value equals tax rate (levy)

Example: $42,000,000 / 13.billion = $311,313

Properties are generally served by more than one tax district, so the levies of all the tax districts serving your property are added together. The geographical areas in each county having a common group of tax districts is called a Code Area. The levy for this Code Area is shown in the table below.

Type	Levy
County	0.03113130
School	0.05137568
City	0.05811937
Special Districts (highway, cemetery, etc.)	0.01004090
Total	0.014062635

The taxable value of each property is determined:

Type	Taxable Value
House Value:	$100,000
Land Value:	$40,000
Total Value:	$140,000
Minus Homeowners Exemption:	($70,000)
Total Taxable Value	$70,000

Individual Tax bills are calculated: taxable value mulitplied by levy rate equals tax amount. 

Example: $70,000 times 1.4062635% equals $984.39

The collection of unpaid balances owed to certain agencies, may be added to your property tax bill. If you have questions regarding an amount charged by an agency to your property tax bill, please contact that agency. See Idaho Code 50-1008.

3. What is the annual tax cycle?

Tax Cycle Dates

Date	Item
January 1	Tax lien date Values are appraised as of January 1 each year.
April 15	Agricultural classification applications are due.
Mid to late May	Assessment Notices must be mailed by the first Monday in June.
Third Monday in May	Preliminary budgets are due for the next fiscal year (beginning October 1).
June 20	The second half of the prior year's tax payment is due.
Fourth Monday of June	Deadline for the Board of Equalization appeals
End of June	The County Auditor sends value estimates to the taxing districts.
Second Monday of July	The Board of Equalization closes -- the Assessment Roll is forwarded to the County Auditor.
First Week of September	The State Tax Commission sends the Operating Property values to the County Auditor.
Second Monday in September	The County Auditor receives the budget requests.
Third Monday in September	The County Auditor sets the tax levy rates.
Third Week of October	The Subsequent Roll Assessment Notices are mailed.
Fourth Monday in October	The State Tax Commission reviews and approves the tax levy rates.
November 1	The County Auditor computes individual property tax charges and sends them to the Treasurer for billing.
Fourth Monday in November	The County Treasurer mails the tax bills.
December 20	The first half of the property tax payments are due (full payment may be made at this time).
December 31	Timber classification applications and timber management plans are due.

4. How does the Assessor determine the value on my property?

• Buyers and sellers in the real estate market establish value.  The Assessor's staff researches the market and collects information about properties to estimate value.
• The Assessor's Office has no control over tax rates.
• The Assessor uses standard methods, which utilize the three traditional approaches to value (cost, market, and income), to estimate the fair market value of a given property.
• It is important to note that the Assessor is simply measuring the information produced in the market to determine the estimated value.  The economic principles of supply and demand, along with the desires of the purchasers and sellers of property, determine fair value.
  
  

For more information contact the Assessor's Office.

5. Why do property values change?

• A property's value may change for a number of reasons. The most obvious is that the property changes. A bedroom, garage, or bathroom is added, or part of the property is destroyed by vandalism or fire.
• The most frequent cause of a change in value is a change in the market. If a community's major industry leaves, property values can collapse. As older neighborhoods with good quality housing are discovered by young homebuyers, prices gradually rise and then may even soar as the neighborhood becomes fashionable. A shortage of detached homes in a desirable city neighborhood can send prices to extreme levels. In a recession, larger homes may stay on the market for a long time, but more affordable homes are in demand, so their prices rise.
• In a stable neighborhood, with no extraordinary pressure from the market, inflation may increase property value.
  
  

For more information contact the Assessor's Office.

6. How do I contact the taxing districts listed on my assessment notice?

• Refer to the lower third of your Assessment Notice to the section entitled "Budget Hearing Information." The column on the left lists the Taxing Districts in which your property is located. The second column from the right lists the phone numbers for each district. The right-hand column provides the date and time for the budget hearings.
• The Assessor's Office also receives a complete list of the Taxing Districts from the Auditor's Office. We can also provide you the mailing address and name of the contact person for each district.

For more information about taxing districts, contact the Auditor's Office at:
451 Government Way
Coeur d'Alene, ID 83814
Phone: 208-446-1000

7. How do I find out the name of a property owner and other details about the property?

• You can search by owner, address, parcel number, or alternate identification number (AIN) on the County website. You may also obtain information at the County Information Center and office of Kootenai County Assessor. In the Assessor's Office you can search by plat name to get the subdivision designation to search lots.
• In addition to ownership name, mailing address, and possible location address, other information available on the website and at the office includes, but is not limited to, legal description, acreage of the parcel, assessed value, homeowner's exemption, timber and agricultural classifications, and property classifications.
  
  

For questions contact the Assessor's Office.

8. Can I see a map of my property? May I purchase a copy?

The Assessor's Office has plat maps covering all properties in Kootenai County. They are available for your viewing at our office from 9 a.m. to 5 p.m., Monday through Friday, except holidays. The maps are filed by township, range, section, and quarter section (northeast quarter, northwest quarter, southwest quarter, or southeast quarter) and provide parcel numbers needed to obtain parcel information.

The maps are also on the website. "Then select the township/range combination, the section, and then quadrant (quarter section). If you do not have this specific information, you can use the large wall maps at our office to narrow your search. 

Purchasing a Copy

The full sized plat maps may be purchased at the Information Center of our building at 451 Government Way in Coeur d'Alene. The maps measure approximately 18 inches by 24 inches and cost $2 each. When requesting a map, please specify the quarter section, section, township, and range of the map. The Assessor's Office can help you identify the map you wish to purchase.

You may also purchase a black and white map of Kootenai County from the Information Center. This map measures approximately 36 inches by 45 inches and costs $5.

Other maps available for purchase from the Information Center are the following:

• Survey maps
• Recorder's plat maps (platted subdivisions)
• The above two types of maps come in two sizes:
  • 11 inches by 14 inches - These cost $1 each.
  • Large size - The sizes vary considerably and cost $4 each.
• You can request that maps be mailed to you. Postage will vary by map size and weight.

For more information about maps contact Kootenai County Information Center at 208-446-1500.

9. What do the categories or group code numbers shown on the assessment notice mean?

Please view a listing of the codes (PDF) and their meanings.

10. How do I change the name of the owner(s) on my property?

• There are a variety of situations in which the ownership of a property or name on the property might change. These include, but are not limited to, sale of property, death of one of the owners, addition of owners, removal of owners, and foreclosure on a property. Circumstances can vary so widely that we cannot describe every situation here.
• The Assessor's Office is not able to provide legal advice to owners or potential owners on how to handle a change of name/ownership. Therefore, we recommend that you contact a title company or an attorney to advise you on the procedure.
• If you think that you have all the documentation needed to effect a name change, please bring it directly to the Assessor's Office. A mapping specialist will review the material to see if it is sufficient for us to process a name change.

For questions contact the Land Records Department in the Assessor's Office.

11. How do I correct the acreage on my property?

• Each situation involving a question of acreage or change in the acres is different and must be examined individually by a mapping specialist.
• Acreage amendments need to be researched and calculated. Additional information supplied by the property owner may help in this regard. Please inform the Mapping Department of any surveys or description changes to your property that would be helpful in determining the proper acreage for any given parcel.
  
  

For more information contact the Land Records Department in the Assessor's Office.

12. How do I correct or change the boundaries of my property, such as a lot line adjustment?

• Each situation involving a change in boundaries is different and must be examined individually by a mapping specialist.
• Changing the boundaries of properties may involve deeds for lot line adjustments between neighbors. A title company or surveyor can assist in the creation of the necessary documents to complete the lot line adjustment. A survey may be needed to comply with the requirements for State mapping standards.
• The Assessor's Office cannot provide legal advice or assist you in the creation or amendment of documents or surveys.

For more information contact the Land Records Department in the Assessor's Office.

13. How do I convert my manufactured home into real property? Can I reverse a manufactured home from real property to personal property?

• Please refer to the instructions on the back of the form, "Statement of Intent to Declare Manufactured Home to Real Property." Obtain a form called a "Statement of Intent to Declare Manufactured Home to Real Property" from the Assessor's Office. A Deputy Assessor signs the form verifying that the land and home are under the same ownership.
• The owner then contacts the building department located within their jurisdiction (Kootenai County for properties in the County outside any city limits; otherwise, Coeur d'Alene City Building Department, Post Falls City Building Department, etc.) for inspection to verify the home is set according to Idaho Code 63 to 304.
• The owner then has his/her signature notarized and returns the completed "Statement of Intent" form, along with the original title to the manufactured home, to the Recorder's Office to record both documents. The Recorder's office will return the original "Statement of Intent" and original title to the owner. Taxes for the manufactured home must be prepaid if there is an existing assessment.
  
  

After recording, the owner takes the original "Statement of Intent" form and original title (no copies) to the Department of Motor Vehicles (DMV). The DMV forwards the documents to the Idaho Department of Transportation in Boise, and this office will eliminate the title for the manufactured home.

Reversing a Manufactured Home

• Obtain a form from the Assessor's Office called a "Reversal of Declaration of Manufactured Home to Real Property."
• The owner prepays the current year's property taxes on the home in the Treasurer's Office. If necessary, obtain a permission letter from the lender on the mortgage.
• The owner then has his/her signature notarized and then recorded in the Recorder's Office.
• The owner takes the recorded "Reversal of Declaration" form (the original) to the Department of Motor Vehicles to obtain a receipt of title. The new title is issued by the Idaho Department of Transportation in Boise.

For more information on the above procedures, contact the "Mobile Home" Department in the Assessor's Office.

14. How do I change the location of my manufactured home? How do I change ownership on my manufactured home?

• The owner must first prepay the current year's property taxes on the manufactured home. A mover will not hook onto the home for transport unless the owner provides the receipt from the Treasurer's Office showing that the taxes are prepaid.

Please notify the "Mobile Home" Department in the Assessor's Office of the change of location and/or mailing address for Assessment Notices.

Change Ownership on My Manufactured Home

• The title is the legal ownership. Obtain a form from the Assessor's Office. The current year's property taxes on the home must be prepaid. The new owner takes the Treasurer's prepaid tax receipt to the Department of Motor Vehicles to have the title changed.
• If the manufactured home is your primary residence that you are occupying, apply to the "Mobile Home" Department of the Assessor's Office for the Homeowners Exemption.
  
  

For questions or more information about the above procedures, contact the Mobile Home Department of the Assessor's Office.

15. How many taxing districts are there?

For more information on taxing districts, view our informational brochure (PDF).