Kootenai County Homeowners Property Tax Exemption Changes in 2010

The Homeowners Exemption has decreased from a maximum of $104,471 in 2009 to $101,153 in 2010.

What is the Homeowners Exemption?

The Homeowners Exemption is an exemption provided by state law that saves property owners money on their property taxes. The exemption deducts 1/2 of the assessed value of the building and up to one acre of land as the home site - up to the maximum of $101,153 or 50% whichever is less. After the exemption is deducted from the assessed value of your home, the remaining value is what is taxed.

Who Qualifies?

A property owner who occupies the home as their primary residence and is an Idaho resident.

How do I qualify?

• You have a valid Idaho drivers license, if you drive.
• Your vehicle is licensed in Idaho, if you own a vehicle.
• You're a registered Idaho voter, if you vote.
• If you file income tax, at the appropriate time you file a full year Idaho resident income tax return.
• You reside in Idaho a majority of the year.

When do I file?

• On new construction the owner must apply within 30 days of purchase.
• On existing homes the deadline for applying is April 15 of the year that you occupied the home.

Where do I file?

The Homeowners Exemption Applications are available, and must be filed in the Assessor's office. The Assessor's Office is located at 451 Government Way on the main floor of the Administration Building, next to the information desk.

Kootenai County Assessor's Office
Administration Building
451 Government Way
Coeur d'Alene, ID 83814
(208) 446-1513
bwilliams@kcgov.us