A Kootenai County judge has thrown out a legal challenge to the Republican primary election for county assessor, citing a missed filing deadline under Idaho law. The dismissal ends a residency dispute that consumed the race between the two candidates and leaves former chief deputy assessor Allyson Knapp positioned to take the office uncontested in the November general election. The decision illustrates how procedural rules in election law can prevent courts from addressing the underlying factual claims in a dispute.
Judge Rules on Timing, Not Residency
First District Judge Susie Jenkins dismissed the lawsuit filed by Béla Kovacs on Tuesday morning. Kovacs had challenged the results of the May 19 Republican primary, which Knapp won decisively with 17,451 votes—roughly 65 percent of the total cast in that race.
The dismissal hinged not on whether Knapp meets Idaho’s residency requirements for the assessor’s office, but on the deadline for contesting the election. State law requires primary election challenges to be filed within five days of the official canvass. The county canvass was completed May 27, making June 1 the final day to lodge a formal complaint. Kovacs filed his lawsuit on June 17—16 days too late.
“It is, in essence, a statute of limitations,” Judge Jenkins said, according to the Coeur d’Alene Press, which first reported the ruling. “That window of time has passed.”
Because the case was dismissed with prejudice, Kovacs cannot refile the lawsuit. Judge Jenkins did not address Kovacs’ central allegation—that Knapp does not qualify as a Kootenai County resident.
Residency Questions Linger Unresolved
The core dispute centers on Knapp’s residency status. Kovacs alleged that Knapp maintains her primary residence in Newman Lake, Washington, and therefore is ineligible to serve as Kootenai County assessor. In late 2025, Kovacs, in his role as assessor at that time, deemed Knapp ineligible for a homeowner’s property tax exemption on her Rathdrum property.
When Knapp appealed that determination to the Board of County Commissioners, the board upheld her exemption claim—effectively deciding that she qualified as an Idaho resident for tax purposes.
Evidence presented in the case paints a mixed picture of Knapp’s residence. She owns property in Newman Lake, Washington, where her real estate business—formed in 2019—lists its address. Property tax statements for the Washington property are mailed to that address. However, Knapp has been sole owner of the Rathdrum property since 2018. She provided vehicle registrations and utility bills listing the Rathdrum address to county commissioners, registered to vote at the Rathdrum address since 2022, and holds a driver’s license showing the same Idaho address.
“(Kovacs) knows that my primary residence is in Idaho and refuses to acknowledge that fact,” Knapp told the Coeur d’Alene Press.
A dispute also arose over whether Knapp was properly served with Kovacs’ lawsuit. A certificate of service dated August 9 stated that the complaint was hand-delivered to Knapp at her Newman Lake property. Knapp countered that she visited the property that day but was never presented with the documents.
Impact on Kootenai County and Local Elections
Knapp’s path to the assessor’s office is now clear. With the Republican primary winner facing no Democratic opponent, she will assume the role in January 2027. As the former chief deputy assessor, she brings experience to the position, though her tenure will begin amid lingering questions about her residency—questions that a court never fully examined.
The case underscores how strict procedural deadlines in election law can prevent judges from resolving substantive disputes. In this instance, the five-day filing window worked in Knapp’s favor, allowing her to keep the primary victory despite Kovacs’ residency allegations. For voters and officials in Kootenai County and across the Panhandle, the outcome highlights the importance of meeting statutory deadlines when contesting elections.
Knapp’s election also occurs as North Idaho cities turn to property tax hikes as budget pressures mount, placing her in a position where decisions about property assessments carry weight for local government revenue and residents’ tax bills alike.
What Comes Next
Knapp will take office as Kootenai County assessor following the November general election. Kovacs, barred from refiling his lawsuit, has exhausted his legal remedies in Idaho state court. Whether he might pursue any federal claims or seek review by a higher state court remains unclear. For now, the Republican primary result stands, and the residency question that animated the race remains officially unresolved by the judiciary.