Official Government Website
Welcome to the Idaho Board of Tax Appeals
Our Mission is to provide a fully independent and fair review of taxpayer appeals. The Idaho Board of Tax Appeals (BTA) strives to provide timely resolution of tax appeals. Appeal types include property assessment, property tax exemption, property tax reduction, income, sales, use, or fuel tax, and tax refunds. The Board is comprised of three citizen board members appointed by the Governor to serve in staggered three-year terms.
Our Services
Appeals to the BTA arise from decisions issued by County Boards of Equalization (BOE) or the Idaho State Tax Commission (STC). BOE appeals concern property assessment and property tax exemption. STC appeals concern income, sales, use, and fuel tax. The STC also issues decisions regarding property tax reduction benefits (Circuit Breaker and Disabled Veterans). Typically, BOE appeal hearings are held in the county in which the property is located and STC appeal hearings are conducted in a location near the taxpayer. Normally, a single Board Member or staff hearing officer presides over an appeal hearing. At least two Board Members must concur in any final decision issued.
There are NO FEES to file an appeal with the BTA, and legal representation is NOT required. There are, however, specific filing requirements depending on the appeal type.
Select an appeal type below to learn more.
Appealing a Decision of the County Board of Equalization (BOE)
To appeal a property tax assessment or exemption denial, you must first appeal to your local County Board of Equalization (BOE). The BOE appeal form must be filed by the 4th Monday of June with few exceptions. Please refer to Idaho Code Section 63-501A. A decision of the BOE is then further appealable to the Idaho Board of Tax Appeals (BTA) or the District Court within thirty (30) days. See Idaho Code Section 63-511.
A complete list of filing requirements can be found on the instructions page of the Property Tax Assessment Appeal form and in the BTA’s administrative rules (IDAPA 36.01.01).
BE ADVISED, to appeal a BOE decision to the Idaho Board of Tax Appeals (BTA), a notice of appeal MUST BE FILED WITH THE COUNTY AUDITOR, not directly with the BTA. A separate notice of appeal must be filed for each parcel appealed.