BTA Rules

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. Typically, property assessment hearings are held in the county in which 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, a more formal court process often takes considerably longer to complete than a Board review.

2023 Negotiated Rulemaking – Notice of Public Meeting

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 decisions of the BOE is then further appealable to this State Board of Tax Appeals or the District Court. See Idaho Code 63-511.