Welcome to the Kootenai County Assessor's Office
The U.S. Census Bureau estimated the total of population of Kootenai County to be 188,323 as of April 1, 2024. As of January 1, 2025, Kootenai County has over 97,500 assessable parcels (or "accounts") with a combined combined full market value of real and personal property of $63.5 billion, and a total net taxable value of $48.2 billion. The difference of $15.3 billion is the aggregate value of all exemptions. Kootenai County has a diverse landscape and topography with alpine lakes, rivers, mountains and open plains including both urban and rural areas, as well as forest land and agricultural land. As a result, the work of property valuation in Kootenai County is very diverse and complex. The attractiveness of the area means there is high demand for property resulting in the second highest values of all the counties in Idaho.
The County Assessor is an elected official whose principal function is to determine the fair market value of all taxable property within the county. The County Clerk then takes the total annual budgets set by the various taxing districts and County Commissioners and divides it by the total value of all taxable property to calculate a property tax rate (levy rate) the County Treasurer uses the levy rate to distribute the burden of property tax. Generally, as assessed values increase due to market value appreciation or growth, the overall levy rate tends to decrease (assuming all other things being equal). The amount of taxes required is not determined by the Assessor but by the amount of taxes needed by all of the boards of the individual taxing districts such as the County Commissioners or city councils, schools districts, boards and highway district boards, etc. The property taxes are billed and collected by the County Treasurer as the ex officio "tax collector" and then distributed to the taxing districts.
The mission of the Assessor’s Office is to provide professional, courteous service to the public with regard to the fair and equitable valuation of all properties in Kootenai County, tracking and mapping their ownership, and providing a motor vehicle licensing and titling service for the citizens of our County.