Property Assessment Appeal

Board of Equalization

The function of the Board of Equalization is simply to assure that the market value placed on your property by the County is fair and accurate. The Board cannot adjust value based on the amount of taxes due or on your ability to pay the amount on your Property Tax Statement.

Appeals Process

If you decide to appeal the assessed value of your property, please follow these three steps:

Step 1

Discuss your assessment with a representative from the Assessor’s Office. You may contact their office via phone 208-446-1500 or email the Assessor’s Office.

Step 2

If you still feel the assessed value is incorrect, submit your Appeal Form (along with a copy of your assessment notice AND your evidence supporting a different value) to the Kootenai County Commissioners’ office. Your form must be delivered no later than the due date stated on the application form. You may use the "Comparable Property Sales Form" to compare your property to other similar properties. 

Step 3

Schedule your Appeal Hearing with the Board of Equalization. This is done in the Kootenai County Commissioner’s office when you turn in your Appeal Form.

Application Information

Property Value Appeal Applications to the Board of Equalization are available in our office or online. Applications for the summer appeal hearings will be accepted in the BOCC office beginning 8 a.m. on Monday December 27, 2021. All appeal applications must be received in our office no later than 5 p.m. on Friday, January 14, 2022. All submissions must be mailed or hand-delivered (submissions cannot be sent via email or fax). Before requesting an appeal, property owners are highly encouraged to speak to the Assessor’s Office (208-446-1500).

Online Form

You can learn more and fill out an online Property Assessment Appeal form by using the links below.