Kootenai County Idaho Property Records Guide
Search Kootenai County Parcels, 2026 Assessments, Taxes and Recorded Property Records
Kootenai County Assessor Bela Kovacs maintains the market value, ownership, parcel mapping and exemption information used for properties throughout Coeur d’Alene, Post Falls, Hayden, Rathdrum and rural northern Idaho. The county’s Public Access system lets users search by parcel number, owner, address, AIN or legal description without relying on a commercial property-search service.
For 2026, the annual assessment appeal season has already ended, but another important deadline is still approaching. Qualified Idaho homeowners can apply for the state’s Property Tax Deferral program through September 8, 2026. Meanwhile, 2026 property-tax bills will not be mailed until later in the year, with the first installment due December 20.
Search owner, PIN, address, AIN or legal description
Compare 2026 January 1 market value
Check homeowner and tax-relief eligibility
Verify taxes, deeds, mortgages and plats
JUN 22
2026 VALUE APPEAL DEADLINE • CLOSED
KOOTENAI PARCEL SEARCH
Market Value
JAN 1
Homeowner Exemption
CHECK
Taxable Value
REVIEW
2026 Tax Bill
NOV
PARCEL → VALUE → TAX → RECORD
County Assessor
Bela Kovacs
2026 Appeal
June 22 deadline passed
Deferral Deadline
September 8, 2026
Reviewed
August 12, 2026
August 2026 action check
Kootenai Assessment Appeals Are Closed, but Property Tax Deferral Is Still Open
The standard 2026 assessment appeal period has ended.
Kootenai County’s official 2026 appeal form required an appeal to be received or postmarked no later than 5:00 p.m. on June 22, 2026, and stated that appeal hearings would be completed by July 13.
Assessment appeal
June 22, 2026 deadline passed. A normal annual Board of Equalization appeal should not be treated as still open.
Property Tax Deferral
Eligible homeowners can still apply through September 8, 2026. The 2025-income ceiling is $61,674.
2026 property tax
The new 2026 property-tax bill has not reached its normal annual billing point yet; bills are mailed no later than the fourth Monday of November.
Do not confuse the June 20, 2026 Treasurer deadline with the new 2026 tax bill. The installment due June 20, 2026 was the second half of taxes already billed for the prior property-tax year.
Potential action before September 8: if paying the upcoming tax will create hardship, review Idaho’s Property Tax Deferral program now rather than waiting until the December bill arrives.
Kootenai property-office router
Assessor vs Treasurer vs Clerk-Recorder vs Board of Equalization
County Assessor
- Market value
- Owner and parcel records
- AIN / PIN
- Property characteristics
- Homeowner exemption
- Property Tax Reduction
- Disabled-veteran benefit
- Tax deferral applications
- Agricultural classification
- Timber classification
County Treasurer
- Property-tax bill
- Current balance
- Online payment
- Tax receipt
- December installment
- June installment
- Delinquent taxes
- Late charge / interest
- Property tax sale
Clerk / Recorder
- Deeds
- Deeds of trust
- Mortgages
- Reconveyances
- Easements
- Liens
- Plats
- Surveys
- Recorded title history
Board of Equalization
- Assessment appeals
- Owner’s value evidence
- Comparable-property evidence
- Written hearings
- Verbal hearings
- Fair-market-value review
Fast routing: “My market value is wrong” → Assessor / assessment appeal. “How much tax do I owe?” → Treasurer. “Who received the latest recorded deed?” → Recorder.
Official Kootenai County Public Access
How to Search Kootenai County Assessor Property Records
The official property system supports five useful search types: parcel number, owner, property address, AIN and legal description.
Use AIN when you have an assessment notice.
Kootenai County’s AIN is a six-digit identifier and is particularly useful for reopening the exact assessment account.
Use the full PIN when available.
The parcel number is a 12-character identifier that can include letters and numbers. Remove dashes before searching.
Search owner last name first.
The county advises entering the surname first for better owner-name results.
Use less information when a name does not match.
The search system says partial owner, address and legal-description searches generally return more results.
Try an asterisk wildcard.
The county supports * to expand a search. For example, “Mount*” can also return “Mountain.”
Check the exact property.
Compare owner, physical address, PIN, AIN and legal description before relying on the value.
Review land and improvement value.
Make sure buildings, acreage, use and parcel characteristics match the real property.
Check exemptions.
Verify homeowner, agricultural or timber treatment when applicable.
Switch to Treasurer for the tax balance.
Assessment data explains value; it does not replace the Treasurer’s live tax account.
Best identifier to save: keep both the six-digit AIN and parcel number. The AIN is used by Kootenai’s homeowner-exemption checker, while the PIN is valuable across parcel and tax research.
Kootenai County Search Fields Explained
| Search method |
How it works |
Useful tip |
| Parcel Number / PIN |
12-character identifier; may contain letters and numbers. |
Remove dashes and enter the entire number. |
| AIN |
Six-digit assessment identifier. |
Excellent for assessment notices and exemption checks. |
| Owner |
Searches recorded assessment-owner information. |
Enter last name first and start with fewer characters. |
| Property Address |
Searches physical parcel location. |
Spell street names completely or use * as a wildcard. |
| Legal Description |
Searches legal-description text attached to an account. |
Useful for rural acreage or land without a conventional address. |
KCEarth / county map tools
How to Map a Kootenai County Parcel
Search the parcel first.
Copy the PIN or AIN from the Assessor record.
Locate the matching parcel.
Compare roads, neighboring parcels and aerial imagery.
Use measuring tools when useful.
Kootenai’s agricultural guidance specifically points owners to KCEarth tools for estimating field or pasture acreage.
Verify legal boundaries separately.
Use recorded survey/plat information and a licensed surveyor when exact lines matter.
Useful for rural land
Agricultural parcels, timberland, waterfront property and large acreage can be easier to understand after mapping the legal parcel.
Useful for buyers
Compare adjoining parcels, road layout and apparent parcel configuration before moving to title records.
Not legal boundary evidence
The online map is a research tool, not a replacement for a recorded survey.
January 1 market-value standard
How Kootenai County Assesses Property
Idaho works differently from states that first value a property and then apply a countywide 10%, 20% or 40% assessment ratio. Kootenai County’s Assessor is required to appraise taxable property at its market value, and the annual notice reflects the property’s value as of January 1.
Market Value
The Assessor estimates what the property would likely exchange for between informed willing parties under normal market conditions.
Annual Notice
Assessment notices are generally mailed around the end of May / beginning of June.
Five-Year Inspection Cycle
The Assessor must make or attempt a physical inspection of property within a five-year cycle.
Kootenai County explains that Idaho’s assessment system is reviewed by the State Tax Commission for compliance with required market-value ratios. A sharp change can result from new improvements discovered during inspection as well as changing sales in the neighborhood.
A higher assessment does not automatically mean the tax bill rises by the same percentage. Taxing districts set budgets and levy rates after the assessment roll is established.
2026 Board of Equalization
Kootenai County 2026 Property Assessment Appeal
January 1
Assessment reflects the property’s market value as of this date.
Late May / Early June
Annual assessment notice reaches property owners.
Talk to Assessor
County strongly encourages owners to contact appraisal staff before filing a formal appeal.
June 22, 2026
Appeal form had to be received or postmarked by 5 p.m.
BOE Hearing
Written or verbal hearing could be requested.
July 13, 2026
The 2026 form stated assessment hearings would be completed by this date.
2026 appeal packet required
- One appeal form per parcel
- Parcel number
- AIN
- Property-owner name
- Copy of assessment notice
- Current assessed value
- Owner’s opinion of January 1 value
- Land value evidence
- Improvement-value evidence
- Supporting documents
- Comparable-property sales
- Requested hearing type
August 2026 status: the ordinary 2026 Board of Equalization assessment appeal is closed. If your issue is a later supplemental assessment, casualty event, clerical problem or another unusual circumstance, contact the Assessor or Commissioners rather than assuming the June appeal form applies.
“I am reviewing Kootenai County parcel __________ / AIN __________. My 2026 assessment notice shows market value of $__________. I did not file by June 22 because __________. Is there any statutory correction, supplemental-roll or other review process that applies to this specific situation?”
Kootenai County Assessment Appeals
Review the county’s appeal instructions, annual form and comparable-property materials.
Primary residence exemption
Kootenai County Homeowner’s Exemption
An owner who occupies a home as a primary residence can qualify for Idaho’s homeowner’s exemption on the home and up to one acre of land.
50% of Qualifying Value
The exemption removes one-half of the qualifying home/land value up to the statutory maximum.
Current Maximum
Kootenai County’s current history page lists the homeowner maximum as $125,000 from 2021 through the present.
Not Automatic
A new owner must apply after purchasing, moving in and making the home the primary residence.
Kootenai-specific application change: the county currently requires a valid driver’s license or state-issued ID for all property owners occupying the home, plus each occupant-owner’s date of birth.
Kootenai County says the homeowner application can be filed after you purchase the property, move in and establish it as your primary residence. The county’s current new form is not yet electronic and directs applicants to complete it in person at 451 Government Way.
Check Existing Homeowner Exemption
Enter the property’s six-digit AIN, select the matching result and check whether the county reports “Yes” or “No.”
Formerly called Circuit Breaker
2026 Idaho Property Tax Reduction in Kootenai County
The Property Tax Reduction program can reduce qualifying 2026 property taxes by $250 to $1,500 on a primary Idaho residence and up to one acre of land.
2025 Income Limit
$39,130 or less after qualifying medical-expense deductions.
Qualifying Categories
Includes eligible homeowners age 65+, blind, widowed, disabled, former POW/hostage and certain orphaned minors.
2026 Deadline
April 15, 2026.
August 2026 status: the normal Property Tax Reduction application deadline has passed. Applicants must generally requalify each year.
The home must have a current homeowner’s exemption, and the program does not reduce items such as solid-waste or irrigation fees.
Idaho 2026 Property Tax Reduction Guide
Use the state page to review current eligibility, income calculations and required documentation.
Still open through September 8, 2026
Kootenai County Property Tax Deferral — Current 2026 Opportunity
Idaho’s Property Tax Deferral program lets a qualifying homeowner postpone payment of eligible property taxes on a primary home and up to one acre of land. Unlike an exemption, the deferred amount plus applicable interest must eventually be repaid.
2025 Income Ceiling
$61,674 or less for the 2026 program, together with the program’s other eligibility requirements.
2026 Deadline
September 8, 2026.
What It Does
State pays the eligible county tax amount and records the deferral obligation for later repayment.
As of August 12, this deadline is still ahead. If you think you qualify, this is the major property-tax relief action in this guide that has not yet reached its normal 2026 deadline.
Read the 2026 Idaho deferral guide.
Use the state page linked below to confirm qualifying circumstances.
Gather 2025 income records.
Determine whether income is within the current $61,674 limit.
Verify the home is your qualifying residence.
Deferral applies to the home and up to one acre under the program’s conditions.
Complete the application.
Idaho allows the current application to be submitted through the program’s approved process.
File by September 8.
Do not wait for Kootenai County’s November tax bill.
2026 Idaho Property Tax Deferral
Check eligibility, download the current application and confirm filing instructions before September 8.
100% service-connected disability
Kootenai County Disabled Veteran Property Tax Benefit
Idaho’s qualifying disabled-veteran benefit can reduce property tax by as much as $1,500 on a primary residence and up to one acre.
No Income Limit
Unlike the general Property Tax Reduction program, this veteran benefit does not use an income ceiling.
VA Qualification
Applicant generally must have a 100% service-connected disability rating or receive 100% compensation due to individual unemployability as of January 1, 2026.
2026 Filing Deadline
April 15, 2026.
The ordinary 2026 application deadline has passed. A permanently and totally disabled veteran whose benefit was already approved may qualify for automatic renewal under current state rules.
Idaho Disabled Veteran Benefit
Review the current VA documentation, homeowner-exemption and renewal requirements.
Kootenai agricultural use classification
Agricultural Property Assessment in Kootenai County
Land actively devoted to a bona fide for-profit agricultural enterprise can be assessed according to agricultural productive use rather than ordinary land-sale market value.
More Than 5 Acres
Qualifying contiguous acreage can be used for field crops, livestock grazing for a bona fide for-profit enterprise, or qualifying crop-retirement/rotation programs.
5 Acres or Less
The county applies additional three-growing-season and agricultural-income/revenue tests.
Initial Application
Must be filed by April 15 of the year the owner seeks agricultural classification.
For parcels of five acres or less, Kootenai County requires annual proof of qualifying agricultural income by April 15.
Agricultural land is classified using State Tax Commission productivity rates. The county explains that this is technically a use-based reclassification rather than a simple flat-dollar exemption.
Important in wooded North Idaho parcels
Kootenai County Timberland Classification
Qualifying privately owned forestland held primarily for continuous growing and harvesting of marketable trees can receive special timber assessment treatment.
Minimum Land
Kootenai County says qualifying timberland generally requires at least five contiguous, fully stocked acres meeting the forestland definition.
Management Plan
Initial qualification requires a forest-management plan prepared or reviewed by an appropriate forestry professional.
Two Tax Options
Idaho provides a Land Productivity option and a Bare Land & Yield option with different payment/recapture consequences.
Under the Bare Land & Yield option, a 3% yield tax applies when timber is harvested, and removal from the program can create a deferred-tax bill depending on the circumstances.
If timber use changes so the land no longer conforms to the forestland definition, Kootenai County says the landowner must notify the Assessor within 30 days.
Business Personal Property
Kootenai County Business Personal Property Calendar
Late Jan / Early Feb
Annual personal-property declarations are mailed.
March 15
Business Personal Property declarations are due.
End of May
Annual-roll Notices of Value are generally mailed.
December / June
Tax installments follow the standard December 20 and June 20 pattern for the annual roll.
August 2026: the normal March 15 business declaration deadline has passed. Businesses that missed the return or discovered missing/incorrect equipment should contact the Assessor’s Business Personal Property team rather than waiting for the year-end bill.
Treasurer Steve Matheson
How to Search Kootenai County Property Taxes
The Treasurer uses the same Public Access family of systems, but its tax search is separate from the Assessor’s value search.
Search using PIN, AIN, primary owner or address.
The Treasurer also supports mailing-address searching.
Use less information if no result appears.
The tax system recommends broad owner/street queries and supports * as a wildcard.
Confirm the correct parcel.
Match PIN, AIN, owner and address with the Assessor record.
Check the tax year.
A tax bill paid in June 2026 generally relates to the prior levy year’s second installment.
Check current balance before paying late tax.
Late charge and monthly interest can change the payoff amount.
Review processor fees.
Debit, credit and e-check are accepted electronically, but the system warns that processing charges may apply.
Save payment confirmation.
Keep parcel identifiers, tax year, amount and transaction receipt.
Idaho law requires payment to be applied to the oldest taxes due first. If a parcel has an older delinquent balance, do not assume an online payment will automatically be applied to the newest installment.
2026 levy-year billing
Kootenai County 2026 Property Tax Due Dates
January 1, 2026
Assessment date for the 2026 taxable-property value.
June 20, 2026
Prior year’s second installment was due; this date has passed.
Fourth Monday of November
2026 property-tax bills must be mailed no later than this annual statutory point.
December 20, 2026
Full 2026 tax or first installment is due.
June 20, 2027
Second half of the 2026 property-tax bill is due when the installment option is used.
New Construction
Separate occupancy/supplemental bills can use a different billing sequence.
Installment choice: Idaho allows the annual tax to be paid in full in December or split between December 20 and June 20.
Late-payment rules
What Happens When Kootenai County Property Tax Is Late?
2% Late Charge
Failure to pay the required installment on time results in a 2% late charge under the county’s published guidance.
1% Per Month Interest
Delinquent taxes and the late charge accrue interest at the statutory monthly rate described by the Treasurer.
Partial Payments Allowed
The Treasurer accepts payments smaller than the amount due, although late charges and interest still apply to the remaining delinquent balance.
Second-half warning: when the June installment becomes delinquent, the county states that the 2% late charge applies and interest is calculated back under the statutory January-based rule. Always obtain the live balance rather than calculating an overdue payoff yourself.
Common Kootenai buyer/new-build confusion
Why a New Kootenai County Home Can Receive More Than One Tax Bill
Kootenai County warns that new construction can generate a separate occupancy tax bill in addition to the earlier land tax bill.
Land Bill
The ordinary annual bill can initially reflect the land and value already placed on the regular roll.
Occupancy Bill
New construction can generate a spring bill based on prorated value from occupancy/completion through December 31 of the prior year.
One Installment
The county states that an occupancy-tax notice is paid as a single installment due June 20.
Do not discard the second bill as a duplicate. Kootenai County specifically states that an occupancy bill is a separate assessment, not an update or replacement of the earlier land bill.
Coeur d’Alene / Post Falls / Hayden due diligence
Before Buying Property in Kootenai County
1. Assessor
Check owner, PIN, AIN, January 1 market value, land, improvements and exemptions.
2. GIS
Confirm general parcel location, surrounding ownership and apparent configuration.
3. Treasurer
Verify current and delinquent property-tax balances.
4. Recorder
Review deed, deed of trust, reconveyance, easements, liens and recorded plats.
- Parcel PIN
- Six-digit AIN
- Owner name
- Legal description
- Market value
- Net taxable value
- Homeowner exemption
- Agricultural/timber status
- Taxing districts
- Current tax balance
- Recorded deed
- Deed of trust / reconveyance
- Easements
- Recorded survey / plat
Do not assume the seller’s homeowner exemption becomes yours. After buying and occupying the property as your primary residence, apply with the Kootenai County Assessor under the current ownership/residency procedure.
Free online Recorder viewing
How to Search Kootenai County Deeds, Mortgages, Liens and Plats
The elected County Clerk also serves as Kootenai County Recorder. The Recorder maintains documents concerning real-property ownership dating back to 1881 and provides a current online Real Estate Index.
Start with the Assessor property record.
Copy the owner name and legal description.
Search by party name.
Research current and prior owners, trusts or companies associated with the property.
Search by instrument number when known.
This is the fastest way to reopen a specific recorded deed or mortgage.
Use legal-description search for land.
Particularly useful for rural acreage where street-address searches are less reliable.
Find the most recent deed.
Match the parties and legal description to the Assessor parcel.
Check deeds of trust and reconveyances.
Determine whether an older secured loan has a later release/reconveyance.
Search plats and surveys.
The Recorder now routes these records through its Real Estate Index using the county’s current document-type codes.
Online viewing: Kootenai County says recorded documents can be viewed free of charge through its Recorder tools. The Recorder’s current page specifically advertises online research for recorded documents from 1996 forward and maintains older records in the office.
Current Recorder search types include party name, instrument number and legal description.
Useful Recorder costs
Kootenai County Deed and Mortgage Recording Fees
| Record / service |
Current published fee |
Note |
| Deed |
$15 |
Flat-fee instrument up to 30 pages. |
| Deed of Trust / Mortgage |
$45 |
Flat fee for county’s listed MD category up to 30 pages. |
| Reconveyance |
$15 |
Current published Recorder schedule. |
| Plat |
$11 |
Flat fee. |
| Survey |
$5/page |
Current published survey fee. |
| Recorded-document copy |
$1/page |
Certification is an additional $1. |
Check the live Recorder schedule before recording. Document type, page count and additional instruments contained in one filing can change the total fee.
Kootenai County Property Search Problems and Fixes
| Problem |
Best next step |
Correct office/system |
| Owner search returns nothing |
Enter last name first and use less information. |
Assessor Public Access |
| Street name does not match |
Spell it completely or use * as a wildcard. |
Assessor |
| PIN search fails |
Remove dashes and enter the full 12-character parcel identifier. |
Assessor |
| Need homeowner-exemption status |
Use the six-digit AIN in Kootenai’s exemption checker. |
Assessor |
| 2026 value seems too high |
Normal June 22 BOE appeal deadline has passed; ask whether another statutory process applies. |
Assessor / Commissioners |
| Need help paying upcoming taxes |
Check eligibility for the Property Tax Deferral before September 8. |
Assessor / Idaho Tax Commission |
| Need exact tax due |
Use Treasurer Tax Search rather than multiplying assessment by an old levy rate. |
Treasurer |
| Second-half 2025 tax unpaid |
June 20, 2026 has passed; obtain the live delinquent balance. |
Treasurer |
| Received two bills after building a home |
Determine whether one is the separate occupancy-tax bill. |
Treasurer / Assessor |
| Recently bought home still shows seller |
Search the recorded deed and contact Assessor if ownership has not updated. |
Recorder + Assessor |
| Need older title record |
Search Recorder index and contact the office when older coverage is required. |
Recorder |
| Rural land has no clear address |
Search legal description / owner and use KCEarth GIS. |
Assessor GIS |
| Agricultural classification missing |
Check April 15 filing/annual-income requirements and call 208-446-1526. |
Timber/Ag |
| Boundary dispute |
Research recorded plat/survey and consult a licensed surveyor. |
Recorder / Surveyor |
451 Government Way • Coeur d’Alene
Kootenai County Assessor, Treasurer and Recorder Contacts
County Assessor
Bela Kovacs
451 Government Way
Coeur d’Alene, ID 83814
Mailing: PO Box 9000
Coeur d’Alene, ID 83816
208-446-1500
Fax: 208-446-1501
Monday-Friday
9:00 a.m.-5:00 p.m.
County Treasurer
Steve Matheson
451 Government Way
Coeur d’Alene, ID 83814
Mailing: PO Box 9000
Coeur d’Alene, ID 83816
208-446-1005
Monday-Friday
8:30 a.m.-4:30 p.m.
Phones closed noon-1:00 p.m.
Clerk / Recorder
Clerk: Jennifer Locke
Recorder: 451 Government Way
Coeur d’Alene, ID 83814
Recording Manager: Melinda Roeder
208-446-1480
Monday-Friday
9:00 a.m.-5:00 p.m.
One-building advantage: the Assessor, Treasurer and Recorder functions all operate from the Kootenai County government complex at 451 Government Way in Coeur d’Alene. Bring the PIN and AIN whenever possible.
Official live-action routes
Kootenai County Property Records Action Center
10 Kootenai County answers
Kootenai County Assessor Property Search FAQs
1. How do I search Kootenai County property records?
Use Kootenai County’s official Public Access Property Search. You can search by parcel number/PIN, owner, property address, six-digit AIN or legal description. The county recommends entering an owner’s last name first and using less information when an exact search returns no results.
2. Who is the Kootenai County Assessor in 2026?
Bela Kovacs is the current Kootenai County Assessor. The office is at 451 Government Way in Coeur d’Alene, Idaho. The Assessor’s main phone number is 208-446-1500.
3. What is the difference between a Kootenai County PIN and AIN?
The PIN is the property’s 12-character parcel identifier and can contain letters and numbers. The AIN is a six-digit assessment identifier. Both are useful, but the AIN is particularly convenient for assessment notices and Kootenai County’s homeowner-exemption search tool.
4. What was the Kootenai County 2026 assessment appeal deadline?
The official 2026 Board of Equalization appeal form stated that the form had to be received or postmarked no later than 5:00 p.m. on June 22, 2026. The form also stated that appeal hearings would be completed by July 13, 2026.
5. How much is the Kootenai County homeowner’s exemption?
Idaho’s homeowner’s exemption removes 50% of the qualifying value of an owner-occupied primary home and up to one acre of land, subject to the statutory maximum. Kootenai County’s current exemption history lists the maximum as $125,000 from 2021 through the present.
6. Can I still apply for any Idaho property-tax relief in August 2026?
Potentially. The normal April 15 deadlines for Property Tax Reduction and the disabled-veteran benefit have passed, but Idaho’s 2026 Property Tax Deferral application period remains open through September 8, 2026 for qualifying applicants. The current 2025-income ceiling for that program is $61,674.
7. When will Kootenai County 2026 property-tax bills be mailed?
Kootenai County says ordinary real-property tax notices are mailed annually no later than the fourth Monday of November. The bill mailed near the end of 2026 covers the 2026 property-tax year.
8. When are Kootenai County 2026 property taxes due?
The full 2026 property-tax bill or first half is due December 20, 2026. If the installment option is used, the second half is due June 20, 2027. The June 20, 2026 deadline shown on the Treasurer’s current site concerned the previous year’s second installment.
9. What happens if a Kootenai County property-tax installment is late?
Kootenai County’s Treasurer states that a late installment is subject to a 2% late charge plus interest at 1% per month under Idaho’s statutory schedule. Use the Treasurer’s live tax search for an exact payoff instead of calculating a delinquent balance manually.
10. Where can I search Kootenai County deeds and mortgages?
Use the Kootenai County Recorder Real Estate Index. The current system can be searched by party name, instrument number or legal description. The Recorder maintains Kootenai County real-property records dating to 1881 and provides online research and document viewing through its current records system.
Official Sources and Editorial Verification
Kootenai County Assessor
Current Assessor, contact details, parcel search, mapping and assessment responsibilities.
Official Parcel Search
PIN, owner, address, AIN and legal-description property search.
2026 Assessment Appeal
Board of Equalization process, appeal form and comparable-sale guidance.
Kootenai County Treasurer
Current Treasurer, tax lookup, payment and office information.
Kootenai County Recorder
Real Estate Index, recorded documents, plats, surveys and Recorder contact information.
Idaho Property Tax Deferral
Current 2026 $61,674 income ceiling and September 8 filing deadline.
Verified for this guide: current Assessor Bela Kovacs; Assessor address, phone and hours; official Kootenai Public Access parcel search; PIN/AIN search rules and wildcard guidance; January 1 assessment date; 2026 June 22 Board of Equalization filing deadline and July 13 hearing completion date; current $125,000 homeowner-exemption maximum; current in-person homeowner application procedure and ID requirement; 2026 Property Tax Reduction $39,130 income ceiling and April 15 deadline; Disabled Veteran benefit rules; 2026 Property Tax Deferral $61,674 income ceiling and September 8 deadline; current Treasurer Steve Matheson; December 20 / June 20 tax schedule; 2% late charge and 1% monthly interest guidance; current Clerk Jennifer Locke; Recorder online Real Estate Index; deed/mortgage recording fees; and Kootenai agricultural/timber filing rules.
CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with Kootenai County, the Kootenai County Assessor, Treasurer, Clerk, Recorder, Board of Equalization, Idaho State Tax Commission, Aumentum Technologies or any government agency.
Property ownership, assessments, exemptions, relief-program income limits, appeal dates, taxing districts, levy rates, tax balances, payment fees, delinquent charges, agricultural/timber classifications, recording fees, officeholders and online systems can change. Verify time-sensitive information with the responsible official office before appealing, applying for tax relief, paying taxes, changing agricultural/timber use, recording a document or making a legal or financial decision.
Editorial verification date: August 12, 2026.
Slug: kootenai-county-assessor-property-search