COEUR d’ALENE — Kootenai County Assessor Béla Kovacs has asked a judge to set aside the results of the May 19 Republican primary election, once again alleging that Allyson Knapp, the former chief deputy assessor who beat him in a landslide, isn’t a Kootenai County resident. 

Kovacs filed a complaint in First District Court last week, according to records obtained by The Press, and is representing himself in the matter. He could not be reached at his office Thursday and didn’t respond to an emailed request for comment. 

Knapp said she hasn’t received a copy of the complaint yet and declined to comment on it Thursday. She has denied Kovacs’ claims in the past, maintaining that she is a Kootenai County resident. 

“He’s trying to say I’m not a full-time resident so I can’t run against him,” Knapp said in December 2025, when the issue first went before commissioners. “He’s wrong.” 

Late last year, after Knapp announced her intention to run against Kovacs in the Republican primary election, he deemed her ineligible for a homeowner’s exemption on the Rathdrum property she owns, alleging that it’s not her primary residence. At the time, Kovacs told The Press that multiple people had come to him with concerns about Knapp’s residency, prompting his office to investigate.

Knapp owns a property in Newman Lake, Wash., according to public records, and annual property tax statements are mailed to that address. She’s also the registered agent for a real estate business formed in 2019 that lists the Newman Lake property as its street and mailing address. Kovacs alleged that Knapp resides at the Newman Lake address. 

Records show Knapp has been the Rathdrum property’s sole owner since 2018. She provided county commissioners with vehicle registrations listing the Rathdrum address and utility bills for the home in her name. 

She’s been registered to vote at the Rathdrum address since 2022, according to public records, and her driver’s license lists it. Individuals must provide proof of Idaho residency to register to vote in this state or obtain an Idaho driver’s license. 

When Knapp appealed the matter of her homeowner’s exemption to the Board of Equalization, commissioners upheld her exemption. 

At that time, the board questioned why Kovacs didn’t examine Knapp’s driver’s license and voter registration information until after his office notified her of her ineligibility and whether any amount of documentation would prove Knapp’s Idaho residency to his satisfaction. 

Commissioner Bruce Mattare also predicted that Kovacs might sue over the board’s decision.

“There is a very high likelihood that, if the board votes to maintain the appellant’s homestead exemption, the assessor will want to spend valuable taxpayer dollars in what appears to be the use of government as a weapon to persecute a political opponent,” he said in January.

Knapp went on to defeat Kovacs in the May 19 primary election, winning with 65% of the vote and 17,451 votes. Elections staff conducted the canvass, and commissioners voted May 27 to accept the election results. 

In his June 18 civil complaint, Kovacs argues that Knapp's listing the Newman Lake address for her business and her receipt of tax statements for the property there are proof that she resides in Washington, not in Idaho. 

Kovacs has asked the court to set aside the results of the Republican primary election or otherwise void Knapp’s candidacy and order that the assessor’s office race appear on general election ballots without Knapp. 

In addition to Knapp, Kovacs named Idaho Secretary of State Phil McGrane and Kootenai County Clerk Jennifer Locke in the complaint, both in their official capacities. 

Commissioners voted Thursday to authorize the clerk’s office to hire outside counsel in the matter. 

Though the county prosecutor’s office normally represents the county in legal disputes, civil deputy prosecuting attorney Dave Ferguson said a conflict of interest exists in the Kovacs case. The conflict stems from the Board of Equalization appeal. 

“It’s the same subject matter that we’ve already litigated and I, as part of the prosecutor’s office, have provided advice to various parties in the case,” Ferguson said. “Because there is a conflict between current clients, I would be ethically prevented from representing the clerk’s office.” 

    Allyson Knapp addresses commissioners during a December 2025 Board of Equalization hearing.