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Primary Election • May 19, 2026

Transparent, Fair, Uniform Property Assessments

Respect for Private Property Rights / Equal Treatment to All Under the Law / Attention to Detail 

The Assessor oversees and administers the work of property assessments in compliance with Idaho State Law, ensuring that every parcel is valued accurately, objectively and fairly, and in a level, uniform and transparent manner.

Role of the County Assessor

Property taxes are determined by budget, and budgets are set by the governing bodies (county commissioners, city councils, school boards, etc.). The budgets are divided by the total of all assessed value to get the tax rate. The tax rate is then multiplied by the value of a property to get the property tax for that property.

This is why assessments must be fair – otherwise some will unfairly pay more tax than they should.

As Assessor, I will work to ensure equal treatment under the law and fair and uniform assessments.

How Property Assessments Are Performed

Data Collection

Physical and digital data is gathered on each property including size, use, improvements, and market comparables.

Valuation Standards

The Assessor applies professional appraisal standards and legal requirements to establish market value consistent with Idaho statute.

Review & Quality Control

Appraisal staff review values for consistency and accuracy across neighborhoods and property types.

Notice to Property Owners

Each year the office issues assessment notices so property owners know the value assigned and can ask questions or appeal if needed.

Every step is governed by Idaho law and overseen by experienced appraisal professionals to promote fair, equitable outcomes.

What This Means for Kootenai County

Accurate Values

Clear, legally sound assessments that reflect actual market conditions.

Public Transparency

Property records and values are easily searchable and backed by professional standards.

A Message from Bela Kovacs on Assessments

As your Assessor, I am committed to ensuring that every property is valued fairly under Idaho law and that taxpayers have access to clear information, responsive service, and a process they can trust. Assessments are a cornerstone of local government, and they must be handled with professionalism and integrity.

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