Serving Idaho taxpayers since 1969.

Mission Statement

Our mission is to provide expeditious, inexpensive, convenient and equitable judicial review, based on fact, accepted appraisal methodology, statutes, rules and case law, ensuring Idaho's taxpayers equity in taxation.


We believe all parties are entitled to impartial, courteous, just, and attentive treatment and well reasoned, prompt, and accessible judicial review.

Agency Authority

Idaho Code 63-3801 established, within the Department of Revenue and Taxation, the Board of Tax Appeals as an independent body not subject to the supervision or control of the State Tax Commission (STC). The Board of Tax Appeals has jurisdiction under Idaho Code 63-3811 over appeals regarding almost every State tax liability including final determinations of county boards of equalization.

Income tax, sales tax, and other STC appeals hearings are conducted in a location convenient to the taxpayer. Hearings are held in the county where the property under appeal is located. The written decision and order of the Board may be appealed to district court.