Our Mission

To provide a fully independent and fair review of taxpayer appeals.

Judicial Function

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.