A county assessor in Idaho has opened an investigation to determine how Millbrae police Chief Eamonn Allen and his family received a tax break on their Boise-area home last year, amid questions over their eligibility for the subsidy.

Ada County Assessor Rebecca Arnold on Thursday said she is looking into the circumstances surrounding the tax break on the home Allen shares with his partner in Meridian, after reading Bay Area media reports about Allen allegedly spending his work nights sleeping at the San Mateo County Sheriff’s Millbrae station.

Allen and his partner received a homestead exception — which can reduce a property’s taxable value — beginning in 2024, according to Arnold. But she is uncertain how Allen received the tax break, which can ax the taxable value of a house up to $125,000, significantly reducing a homeowner’s annual tax bill.

As of Jan. 1, 2025, a new Idaho state law requires anyone seeking such an exemption to supply a valid Idaho driver’s license. Arnold said that Allen and his partner continued to have a California driver’s license as of Wednesday, Oct. 29.

An application for the exception, which was obtained by this news organization, shows a person named Sandra Allen, 40, applied in September 2024 to receive the exception for the house in Meridian, a suburb of Boise about 11 miles from the local airport.

The application states that the home was purchased for $960,000 in June 2024, and that Sandra Allen moved in the following month. She noted still having a California driver’s license at the time of the application.

San Mateo County officials have raised alarms about the apparent 600-mile commute for Chief Allen between Idaho and the Bay Area, and whether the chief can adequately respond to emergencies in a timely manner.

Millbrae officials say the sleeping quarters were discovered during “a routine inspection” by a building inspector, and that city leaders had no prior knowledge of the spartan, bare-walled rooms, which included small beds and a desk. Nor did city leaders say they funded their construction.

“Unfortunately, one of the doors was not accessible to our staff as the locks had been replaced by the police bureau without city knowledge,” Acosta told this news organization earlier this week, adding that “using public property for personal need or convenience is also against city ethics policy.” She confirmed that a container of alcohol was found in the station.

Allen was appointed as Millbrae’s police chief in February 2023 by former Sheriff Christina Corpus, under an arrangement between the city and the county for police services. Corpus was removed this month under a new charter amendment granting supervisors authority to remove a sheriff for cause, after a hearing officer found she violated conflict-of-interest laws and retaliated against deputies — allegations she denies.

Almost every state offers some form of a homestead exception, where a homeowner can receive a tax break for declaring a piece of property their primary residence, said Kelly Snider, a professor with San Jose State University’s Department of Urban and Regional Planning.

California, for example, allows a homeowner to claim a $7,000 reduction on the taxable value of their primary residence, according to the state Board of Equalization.

In Idaho, if someone is found to improperly obtain the exception, county officials can recoup the tax money not collected. Subsequent violations of “an improperly or erroneously claimed” exemption can lead to misdemeanor charges, according to Idaho state law.

Greg Woods, a criminology professor with San Jose State University, said it’s becoming increasingly common for Bay Area law enforcement officers to own a primary residence outside of the state due to the region’s high housing costs.

Woods said that’s especially true for senior law enforcement officials who may be eyeing retirement, adding that despite the optics, it doesn’t necessarily mean they aren’t committed to serving the public.

“They have to decide whether or not they choose to lead by example, and whether or not they choose to be part of the community they represent,” he said.

Responding to questions about Allen’s out-of-state residency, Supervisor Noelia Corzo defended him, noting that no county policies prohibit the arrangement.

“I can’t speak to Idaho’s laws, but nothing in our county statute prohibits Allen from living out of state while serving the people of San Mateo County,” said Corzo, the vice president of the board. “I’m confident any issues with the Idaho county will be resolved without incident.

Corzo said it is “very common in law enforcement for, at least in the Bay Area, for employees to live hours away or even out of state.”

“I would be surprised if you could find a county in the Bay Area that didn’t have some of their employees, law enforcement employees living out of state,” she said. “What I can tell you is that the sheriff’s office of San Mateo County has zero policies saying that that’s inappropriate. And so Captain Allen has violated zero policies.”

Jakob Rodgers is a senior breaking news reporter. Call, text or send him an encrypted message via Signal at 510-390-2351, or email him at jrodgers@bayareanewsgroup.com.