To provide a fully independent and fair review of taxpayer appeals.
Established in 1969, the Board of Tax Appeals (BTA) 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 county boards of equalization, or various tax-related decisions of the State Tax Commission. These cases are heard and decided in an attentive, courteous, and fully neutral manner.
The Board provides parties an accessible avenue to prepare and present their evidence and arguments de novo (“anew”) at a fair hearing. In other words the case starts fresh. Before the Board, parties should present their case anew and may present the same or new evidence. Read Board Rule 10. Typically, property assessment hearings are held in the county wherein the subject property is located. Tax Commission cases are typically held in a location near the taxpayer. Most importantly, the Board ensures important due process safeguards are followed, allowing parties a full and fair opportunity to be heard.
While the Board conducts formal proceedings at an appellate level, the cost to taxpayers and taxing authorities is notably less than pursing an appeal in district court. A court appeal involves filing fees and may necessitate hiring 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 a Board review.
PROPERTY TAX ASSESSMENT APPEALS
To appeal a property tax assessment, 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 63-501A. A Decision of the BOE is then further appealable to this State Board of Tax Appeals or to the District Court. See Idaho Code 63-511.
Idaho Code 63-3801 established the Board of Tax Appeals as a fully independent body not subject to the supervision or control of the State Tax Commission. Pursuant to Idaho Code 63-3811, the Board has jurisdiction over appeals regarding most types of state tax liability, as well as the final determinations of county boards of equalization. The written decision and order of the Board may be appealed to district court.
Appealing a Board of Equalization Decision
In order to appeal a decision of a county board of equalization, a notice of appeal MUST BE FILED WITH THE COUNTY AUDITOR, not directly with the Idaho Board of Tax Appeals. A complete list of filing requirements can be found on the instructions page of the Property Tax Appeal form, or in the Board’s administrative rules (IDAPA 36.01.01).