It won't pay to hide your home

It has been the practice of some Bonner County citizens to make attempts to not be taxed on buildings and homes on their property. This is done by:

1. Not obtaining a building location permit for the Bonner County Planning Department. In the Assessor’s Office we use those permits to track new construction and subsequently put those structures on the tax rolls. Without those permits we often do not know about the new construction.

2. Locating a structure on a property that cannot be seen from the road.

3. Having a closed gate at the property entrance and/or a “no trespassing” sign. We are prohibited by law from crossing such a sign or opening a gate. We are permitted to go on a property just as any citizen would have a right to do unless there is a gate or sign.

In many of these cases we did not know a structure was on the property and it was not assessed or taxed.

We now have space based satellite technology and photography from several sources that normally allows us to see a “hidden” structure.

If we still cannot get on the property we have to guess at a value.

If someone has avoided property tax in this manner then they are placing a greater tax burden on all other property owners. That is not fair and it is illegal.

Idaho Code 63-317 (3) requires owners to report the ability to occupy/use a structure to the assessor.

Idaho Code 63-301A (3-h) gives us the ability to go back at least five years when a non-taxed building is found and put it on the new construction roll. We would also ask the Board of Equalization and the treasurer to add penalties and interest to the tax bill for each year not paid.

With this procedure now in place and having the consensus of the county commissioners and the prosecutor’s office there is no advantage in not following the law because of interest and penalties.

Our goal is to make assessments fair and equal which means that all property subject to taxation is assessed and taxed. When everyone pays their fair share, taxes are lower for everyone

As always, our goal in the assessor’s office is to follow the law and be of service to all citizens.

Jerry Clemons is the assessor for Bonner County.