Our mission is to provide convenient, equitable, independent, and judicial-like determinations of disputed tax matters.
Established in 1969, the Board of Tax Appeals (Board) provides taxpayers a popular means to bring appealed tax assessments before a fully independent and judicial-like body. Each year hundreds of appeals are brought to the Board from either property tax assessment decisions made by the county boards of equalization, or various tax-related decisions made by the State Tax Commission. These cases are heard and decided in an attentive, courteous, and impartial manner.
The Board provides parties an accessible avenue to prepare and present their evidence and arguments at a fair hearing. Typically, property assessment hearings are held in the county wherein the property is located. Tax Commission cases are typically heard in a location near the taxpayer. Most importantly, the Board ensures important due process safeguards are followed, allowing parties a full opportunity to be heard.
While the Board conducts formal proceedings, the cost to taxpayers is notably less than pursing an appeal in District Court. A court appeal involves filing fees and may necessitate the need to hire legal representation. There are no fees to file an appeal with the Board. Additionally, the more formal court process often takes considerably longer to complete than the Board's appeal process.
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 type of State tax liability, as well as the 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.