Serving Idaho taxpayers since 1969.


Our mission is to provide a convenient, equitable, and judicial-like review of disputed tax matters.


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

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. Property tax assessment hearings are typically 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.