COEUR d’ALENE — When tax bills reach mailboxes across Kootenai County in the coming weeks, some levies may appear to be higher than expected due to judgment levies, county officials said. 

The judgment levies result from lawsuits filed by Avista and Rathdrum Power against the state of Idaho. The lawsuits challenged the assessed value of the companies’ operating property for the period of 2020 to 2024. 

“This lawsuit was not due to anything the taxing districts or the county did wrong,” said Chief Deputy Treasurer Jill Smith.

Operating property includes movable and immovable property operated in connection with a public utility. While most property is assessed for market value by the staff of the locally elected county assessor, operating property is assessed centrally by the Idaho State Tax Commission. 

The lawsuit resulted in a reduction in the value of these properties. Kootenai County is required to refund a portion of the taxes previously paid by the companies. Taxing districts experienced a loss in revenue as a result. 

“Since this created a loss of revenue for the affected districts, statute allows them to recapture those funds through a judgment levy,” said Teresa Mallery, treasury specialist accountant with the Kootenai County Treasurer’s Office. 

A dozen affected taxing districts opted to collect a judgment levy this year: Kootenai County, Kootenai County EMSS, Kootenai County Fire and Rescue, the cities of Hayden and Spirit Lake, Kellogg School District No. 391, Hauser Lake Fire, Northern Lakes Fire, Spirit Lake Fire, the Community Library Network, East Side Highway District and Kingston-Cataldo Sewer. 

The levy is not listed separately on tax statements. Instead, the levy rate displayed on tax bills includes the additional judgment levy. 

Taxpayers can see precisely how much of their tax payment is going toward the judgment levy using a tool available on the Kootenai County Treasurer’s Office website, kcgov.us/509/Treasurer. 

Site visitors can click “My Property Tax Distribution” on the left side of the page, click on the graph, then enter a parcel number, AIN, street name or owner name to see how the taxes paid for that property are distributed. 

“It’s a wonderful tool for taxpayers to utilize,” Mallery said. 

County officials said taxpayers should contact the appropriate taxing district at the phone number provided on their tax statement with any questions. 

Mallery said the Idaho State Tax Commission is discontinuing the operating tax and replacing it with a usage-based tax for utility companies.