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Updated 2025 Tax Year

Kootenai County
Property Tax Guide

Everything you need to know about property taxes in Kootenai County, ID. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.541% base county rate, varies significantly by location due to special taxing districts
Exemptions
5+ Available
Section 1

How Property Tax Works

Kootenai County, Idaho operates under a property tax system that funds essential local services including schools, public safety, infrastructure, and county operations. As of January 1, 2025, the county assesses over 97,500 parcels with a combined full market value of $63.5 billion and total net taxable value of $48.2 billion. The County Assessor, an elected official, determines fair market value of all taxable property, while the County Clerk calculates tax bills based on budgets set by various taxing districts and County Commissioners.

Property tax rates in Kootenai County vary significantly by location due to special taxing districts including school districts, fire districts, highway districts, and other local improvement districts. The general county rate is 0.541% for 2025, but your actual effective rate will depend on which special districts serve your property. Property owners should expect their total effective rate to be higher than the base county rate when all applicable district levies are included.

All property tax notices are mailed annually no later than the 4th Monday of November, with taxes split into two payment periods. The system funds critical services while offering various tax credits for eligible property owners who apply for them.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
General County Levy0.541%Base county operations for FY 2025
School DistrictsVariesK-12 education funding, varies by district
Fire DistrictsVariesFire protection and emergency services
Highway DistrictsVariesRoad maintenance and construction
Cemetery DistrictsVariesPublic cemetery maintenance
Hospital DistrictsVariesPublic hospital funding where applicable
Library DistrictsVariesPublic library services where applicable
Other Special DistrictsVariesMosquito control, parks, etc.

Note: Rates shown are for levy year 2025. Your actual tax rate depends on which special taxing districts serve your property location. The combined rate typically ranges from approximately 0.8% to 1.4% of assessed value depending on your specific address and applicable district levies. Contact the County Assessor at 208-446-1500 for your property's specific tax rate breakdown.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Kootenai County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Kootenai County are triggered by two main events: new construction or significant improvements to existing property, and changes in property ownership. For new construction, an occupancy tax notice is mailed in the spring following the year of occupancy, based on a prorated value from the time of occupancy or completion to December 31st of the previous year.

The supplemental tax calculation uses the current year's tax rate applied to the difference between the new assessed value and the previous assessed value. For example, if you complete a $100,000 home addition in June, you would owe supplemental taxes on that $100,000 improvement prorated from June through December (7 months) at your property's current tax rate.

These supplemental bills are separate from your regular annual property tax notice and have their own payment due dates. Property owners should budget for these additional taxes when planning construction projects or purchasing newly constructed homes.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homeowner's Exemption Applied: $100,000
  • Net Taxable Value: $200,000
  • Tax Rate (estimated): 1.2%
  • Annual Tax: $2,400
  • Monthly Escrow: $200

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homeowner's Exemption Applied: $100,000
  • Net Taxable Value: $500,000
  • Tax Rate (estimated): 1.1%
  • Annual Tax: $5,500
  • Monthly Escrow: $458

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homeowner's Exemption Applied: $100,000
  • Net Taxable Value: $900,000
  • Tax Rate (estimated): 1.0%
  • Annual Tax: $9,000
  • Monthly Escrow: $750

Note: The $100,000 homeowner's exemption requires annual application and is not automatic. Tax rates vary by special district location. Contact the Assessor's Office at 208-446-1500 to apply for available exemptions.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Kootenai County require borrowers to maintain an escrow account for property taxes, especially for loans with less than 20% down payment. Lenders collect monthly payments equal to 1/12th of your annual property tax bill and pay the county directly when taxes are due.

Property taxes are due in two installments: the first half must be postmarked by December 20th, and the second half is due by June 20th of the following year. Lenders typically pay both installments on time to avoid penalties. Your lender will receive a copy of your annual tax notice mailed by the 4th Monday of November.

Property owners should verify that their lender has received the current tax notice and confirm the escrow account balance is adequate to cover both payments. You can monitor your property tax information and verify payments through the County Treasurer's online system or by calling the office directly.

How HonestCasa Helps
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Kootenai County for 2025? A: First half taxes are due December 20, 2025 (must be postmarked by this date), and second half taxes are due June 20, 2026.

Q: What tax credits are available and how do I apply? A: The primary credit is the homeowner's exemption of up to $100,000 of assessed value for primary residences. This requires annual application through the County Assessor's Office at 208-446-1500. Additional credits may be available for veterans, seniors, and disabled persons - contact the Assessor for eligibility requirements and applications.

Q: Is the homeowner's exemption automatic? A: No, you must apply annually for the homeowner's exemption. It reduces your assessed value by up to $100,000, not your tax bill directly. Contact the Assessor's Office for application materials.

Q: How often are properties reassessed? A: Idaho law requires annual assessment of all property at fair market value as of January 1st each year. The County Assessor reviews market data and may adjust assessed values annually.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the County Board of Equalization. Contact the Assessor's Office at 208-446-1500 for appeal procedures and deadlines, typically in June following the assessment.

Q: What are the penalties for late payment? A: Late payments incur penalties and interest charges. Contact the County Treasurer's office for specific penalty rates and payment options for delinquent taxes.

Q: Can I pay my taxes online? A: Yes, Kootenai County offers online payment options. Check the county's official website for secure payment portals and accepted payment methods.

Q: Why did my tax bill increase if my assessment stayed the same? A: Tax increases can occur when local taxing districts (schools, fire, etc.) increase their levy rates, even if your property value remains unchanged. Your tax bill reflects the combined rates of all districts serving your property.

Q: What triggers a supplemental tax bill? A: New construction, major improvements, or change of ownership can trigger supplemental taxes. These are prorated based on the timing of the change during the tax year.

Q: How do special districts affect my tax rate? A: Your property may be served by multiple special districts (school, fire, highway, library, etc.), each with its own tax rate. The combination of all applicable district rates plus the county rate determines your total property tax rate.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Assessor | Kootenai County, IDkcgov.us
02
Tax Doc
2025 average property tax ratestax.idaho.gov
03
County
Kootenai County Rates for the Year 2025 TAG Levykcgov.us
04
Tax Doc
Property Tax Bill Informationkcgov.us
05
Frequently Asked Questions - CivicPlus.CMS.FAQkcgov.us
06
Frequently Asked Questions - CivicPlus.CMS.FAQkcgov.us
07
County
Property Tax Exemption | Kootenai County, IDkcgov.us
08
1 WELCOME To a Regular Meeting of the Coeur ...cdaid.gov
09
Homeowner's Exemption Applicationkcgov.us
10
Thirty-Ninth Supplemental Indenturesec.gov
All sources verified as of 2025 Tax Year

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