White Bird Rep. Priscilla Giddings isn't the only state official facing questions over a property tax homeowner exemption, the Lewiston Tribune reports: Secretary of State Lawerence Denney, who lives in Nampa much of the year, is in a dispute with the Washington County assessor over the 2017 homeowner exemption he received on his childhood home in Midvale.

Tribune reporter Bill Spence reports that the Washington County Board of Examiners sided with Denney in June, saying he deserved the exemption. However, County Assessor Georgia Plischke appealed the case to the state Board of Tax Appeals. The state board held a hearing earlier this month, but hasn't yet issued a ruling.

“He claims the exemption in Washington County, even though he lives in Nampa, in Canyon County,” Plischke said. “State statute says the exemption may be granted if the property is owner-occupied and used as the primary dwelling place. There's no language that says he can choose which property he wants the exemption on.”

Relying on the same state code, Denney came to a different conclusion. As he interprets it, a “primary dwelling place” isn't necessarily the home where someone lives at a particular moment, or even for much of the year. Rather, it's defined as the residence to which an owner intends to return - something that, in his view, perfectly describes the Midvale property. “I intend to retire there.” he said. “It's where I was born and raised. My parents owned it when I was born, and my wife and I bought it when we became parents. We raised all our kids there. It's home.”

Denney, who was elected secretary of state in 2014, said the Washington County exemption “isn't about money.” Given the differing values of the two homes, “I'd probably get three times as much if I took the exemption in Canyon County.” Spence’s full report is online here.

Denney told Spence he lives in Nampa because it's an easier commute, but typically returns to Midvale on weekends and on holidays or vacation. The home is still fully furnished. He also maintains his voter registration, vehicle registration and driver's license in Washington County.