As part of a group initiative through the Idaho Association of Counties, the Kootenai County commissioners called for the state legislature's and governor's prohibition of unfunded mandates.

In Monday's meeting, the commissioners expressed support for a resolution to halt state authorities from imposing heightened responsibilities for new programs or increased levels of services on existing programs without reimbursement.

"There are a lot of unfunded mandates that we have to either tax, raise fees or secure grants for, depending on the nature of the expense," Commissioner Chris Fillios said.

One example, Commissioner Leslie Duncan said, would be increasing the required amount of public defenders in the county per capita — but not subsidizing the salaries, necessary building space, or equipment.

Fillios also said many of the unfunded mandates that have been imposed in the past come in the middle of tax cycles — October through September — charging an unprecedented cost beyond the fiscal year's budget.

"What happens then is the taxpayers have to pay for it," Duncan said. "Or it makes us use fund balance to cover ongoing expenses because we didn't account for whatever new item is required."

The resolution comes in the wake of three draft legislation pieces released by the state interim taxing commission. Commissioners fear those bills, if passed, would limit fund balance savings and taxing authority while potentially requiring more staff.

Duncan specifically noted that if one of the three potential bills passes, it would obligate taxing districts to report up-to-date revenues and expenditures on a state online format. That would constitute an unfunded mandate because it could push the county to hire more staff without financial backing.

"It is becoming too expensive for a lot of counties," Fillios said. "It is a problem because it erodes fund balance and impacts money we've allocated for something else."

Concerns regarding the proposed taxing legislation have risen among commissioners and Kootenai County finance director Dena Darrow due to its effect on the taxing entity to operate a fund balance reserve. Darrow said the likelihood of having the savings needed to support unfunded mandates would be unlikely because of possible limitations on the county's ability to take new growth and property tax revenue.

"I think we're not going to have the ability to save up and grow the fund balance, but there could be subtleties in (the legislation) that we haven't seen," Darrow said. "I can't imagine them wanting to turn every county into being in debt."

The resolution's final copy will be sent to state lawmakers before the legislative session begins Jan. 11. The outcome of both the commissioner letter and the legislation it pertains to could remain unknown until late March.