The Kootenai County Board of Equalization voted Jan. 14 to reinstate a homeowner’s exemption for an appellant (referred to in the record as Miss Knapp) after commissioners concluded submitted assessor evidence did not refute the appellant’s Idaho residency. One commissioner questioned the assessor’s motives and the timing of his investigation.

An appellant whose homeowner exemption was removed told the Kootenai County Board of Equalization she lives in Rathdrum and that an ineligibility notice was hand-delivered out of state; assessor staff cited State Tax Commission records showing nonresident filings and zero personal-use days. The board set a follow-up hearing for Dec. 17 for the appellant to provide documentation.

The Committee of the Whole advanced a revised long‑term homeowner tax exemption bill that moves the application date to March 1, allows phone renewals, repeals the sunset and introduces a $3,000,000 fair market value cap and portability so the exemption can follow an owner who moves within Wyoming.

Amador County assessments rose 4.1% while primary residences decreased over the past year.