SANDPOINT — The novel coronavirus pandemic has not had a dampening effect on property tax collections in Bonner County, according to county Treasurer Cheryl Piehl.

"Actually, the opposite," Piehl said on Friday.

The treasuer's office was closed for part of March and April in a bid to slow the spread of COVID-19, which causes coronavirus.

"Our tax-collection rate actually was the best it’s ever been when we finished up in June. It was a little less than 3 percent and historically it’s been at 6 percent for a delinquency rate. It was fantastic," said Piehl.

The treasurer's office encouraged landowners to settle up their tax bills to pay online or over the phone since the pandemic took hold.

Landowners have until Monday to pay the second half of their tax bills.

"We’re still not finished but we collected over $30 million just between the mail, phone and online payments. We’re just doing excellent," said Piehl.

Piehl is unsure why tax delinquencies are down as the nation weathers the economic impacts caused by restrictions on businesses and widespread unemployment.

Piehl said a few people used their federal stimulus checks to catch up on unpaid tax bills.

"Other than that I’m not really sure why. Maybe people are just appreciating owning property," Piehl said.

The answer may lie partially in the federal Coronavirus Aid, Relief & Economic Security Act, which Congress enacted and was signed into law by President Donald Trump in March.

Governor Brad Little required a line item on all Idaho tax bills which stated that landowners were receiving a one-time property tax reduction because of the pandemic.

It was one of the reasons Bonner County filed suit against the state's top brass in U.S. District Court earlier this year. The state required Bonner County to forego property tax increases in order to receive CARES Act funding. The county's counsel in the litigation argued the U.S. Treasury prohibits federal funds from being used as revenue replacement or to offer property tax breaks.

Attorney Paul Fraidenburgh, who was among the counsels representing the county in the dispute, maintained that the governor's line item was meant to burnish Little's image, which came at a time when Little faced a backlash for imposing restrictions in order to slow the spread of the virus.

Bonner County voluntarily dismissed the lawsuit on Dec. 10, federal court records show. The case was dismissed with prejudice, which prevents the county from reviving its claims against the state.

A settlement agreement in the case is reportedly pending and has not yet been filed in U.S. District Court.

The county offers hardship exemptions to landowners on a case-by-case basis if they have extenuating circumstances, such as illness or a death in the family.

"It doesn’t get used very often but sometimes we use that application to set them up on a payment plan. Sometimes the commissioners can cancel a portion of taxes if needed due to a hardship," said Piehl.

Landowners who are 65 or older, disabled or widowed can seek a property tax reduction of up to $1,320. The amount of the reduction is on a sliding scale that's based on the applicant's income. Military service veterans can also obtain relief through the Bonner County Assessor's Office.

However, Piehl said she doesn't believe any Bonner County landowners have sought property tax relief due to financial hardship as a result of the coronavirus pandemic.

Property tax delinquencies were at their highest during the economic doldrums and the crash in high-end real estate in Bonner County in the late 2000s, which coincided with the bankruptcy of the Idaho Club. Delinquency rates also soared during Schweitzer Mountain Resort's bankruptcy in the 1990s, according to Piehl.

It's no longer clear how high the delinquency rates were during those periods because elected treasurers in Idaho are required to keep 10 year's worth of records, which have since been purged from the county's system, Piehl said.

Keith Kinnaird can be reached at kkinnaird@bonnercountydailybee.com or followed on Twitter @KeithDailyBee