The Kootenai County Board of Equalization on Dec. 10 approved a series of valuation adjustments and exemption corrections across multiple agenda items.

The board approved items 1–5 to return the exempt portion of parcels sold to the Coeur d'Alene Tribe after staff noted the transfer converted the properties from taxable to tax-exempt status. The motion to approve items 1–5 carried.

Separate motions carried to: approve a valuation adjustment for AIN 344319 (Gibson) reflecting an RV registration change; approve AIN 231059 for the Idaho Transportation Department following a purchase; approve AIN 128308 (Wolf Lodge Properties LLC) for a demolition the office discovered; and remove a duplicate personal-property entry for AIN 347127 (AT&T) for 2022–2025 after staff said mapping created a duplicate record.

The board approved a cleanup package for homeowner exemptions (items 12–22) including adjustments tied to HTR credit windows, and later approved a larger set of cancellations (items 24–124) that staff said were required where the date of application occurred after applicable roll/closure deadlines under Idaho Code §63-602(g)(5).

On an earlier, related matter (item 125), Treasurer staff told the board a VA exemption remained on a parcel after an ownership transfer and that the State Tax Commission offered either recalculation or correction next year. "The state is going to pay the $1,500 regardless because this was discovered after the bills had been... sent," a treasurer representative said; the board gave verbal direction to leave the bill as issued and to handle correction next year.

All motions reported on the Dec. 10 agenda were carried as read; staff said they will coordinate routine follow-up tasks (tracking spreadsheet updates, refunds to the State if required) and will schedule a continuation for the homeowner-exemption appeal (item 126) to allow the appellant time to provide documentation.