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Welcome to the Idaho Board of Tax Appeals
Our Mission is to provide a fully independent and fair review of taxpayer appeals. To that end, the Idaho Board of Tax Appeals (BTA) strives to provide timely resolution of tax appeals. Generally, appeal types include property assessment or 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.
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In a word, appeals to the BTA arise from decisions issued by County Boards of Equalization (BOE) or the Idaho State Tax Commission (STC). Whereas, 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). Generally, 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. For the most part, 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.
Lastly, 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.
Income, Sales, Use, Fuel Tax, and Refund Appeals
To appeal a decision of the Idaho State Tax Commission (STC), you must file a notice of appeal directly with the Idaho Board of Tax Appeals (BTA) within ninety-one (91) days after receipt of the notice or the decision of the STC.
The notice of appeal can be mailed or hand-delivered to the BTA at 1673 W. Shoreline Drive, Suite 120, Boise, Idaho 83702.
A complete list of filing requirements is provided on the instructions page of the Notice of Appeal and in the Board’s administrative rules (IDAPA 36.01.01).
IMPORTANT: Before seeking review by the BTA, the taxpayer must deposit 20% of the total asserted deficiency with the STC. See Idaho Code § 63-3049(b).