KOOTENAI COUNTY, Idaho — The Kootenai County Board of County Commissioners on Dec. 10 approved a series of tax cancellations and adjustments and asked one applicant to provide financial documentation before the board revisits its request.

The board unanimously approved cancellation of taxes for Real Life Ministries (AIN 109129) after staff said a parcel had been moved into a revocation pile in error. Deborah Gibbons, on the phone representing Real Life Ministries, told the board the parcel was included with a larger exemption packet submitted in March 2025. Staff said the parcel “was put into the pile of revocations when it shouldn't have been,” and commissioners voted to cancel the tax for that AIN.

The board also approved cancelling the county portion of property taxes for 1450 Northwest Boulevard (AIN 214962) tied to a long‑term, below‑market lease used for public defender offices. Commissioners approved a motion to remove only the county share of the bill, with school and other taxing districts still owed.

Assessor Shelly Amos and treasurer staff presented two adjustments based on administrative errors and casualty losses. The board approved a $1,330 circuit‑breaker adjustment for AIN 205590 after the assessor confirmed the taxpayer had attempted to file in March 2025 but the county had no record of receiving the application. In addition, the board approved an instruction to the treasurer's office to recalculate taxes after reducing assessed value by $135,750 for AIN 125728 (Ross) and to reduce assessed value by $98,521 for AIN 108926 (Wilkinson), both casualty‑loss adjustments following property damage. The meeting record reflects unanimous 'aye' votes for these motions.

Jill Smith, chief deputy treasurer, cautioned that if applicants cannot immediately pay outstanding bills the county will still need to address interest and penalties accrued: “because they can't pay the taxes now, we'll have to remember to address the interest and penalties that we would have accrued,” she said.

One item was deferred. A representative for the House of Prayer, which has since used the name Dwelling Place Church, said the organization missed the county deadline for renewal after a change in administration and that the former pastor would not provide forwarding information. The representative said the church had lost its tax‑exempt status in May and requested cancellation of the assessment; staff said attempts to contact the former pastor were unsuccessful. Commissioners indicated the situation could qualify as a financial hardship and asked the church to provide two months of bank statements; the board agreed to revisit the appeal at next month's meeting.

Homeowner testimony accompanied the Wilkinson casualty request. Miss Wilkinson described the Aug. 25 fire that damaged her garage and house and left her displaced. She was told the county adjusts only the damaged structures and not the land, and commissioners approved the requested reduction in assessed value.

The meeting opened at 11:00 a.m. and adjourned at approximately 11:24 a.m. The board indicated several items will return to a future consent calendar after treasurer recalculations or the receipt of requested documentation.