Official Government Website
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 BTA from either property tax assessment decisions made by county boards of equalization, or various tax-related decisions of the Idaho State Tax Commission (STC). These cases are heard and decided in an attentive, courteous, and fully neutral manner. The BTA provides parties an accessible avenue to prepare and present 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. STC appeals are typically held in a location near the taxpayer. Most importantly, the BTA ensures important due process safeguards are followed, allowing parties a full and fair opportunity to be heard. While the BTA 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 BTA and legal representation is not required. Additionally, a more formal court process often takes considerably longer to complete than a Board review.
Agency Authority
Idaho Code Section 63-3801 established the Idaho Board of Tax Appeals as a fully independent body not subject to the supervision or control of the Idaho State Tax Commission. Pursuant to Idaho Code Section 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. A final decision and order of the Board may be appealed to district court.
PROPERTY TAX ASSESSMENT & EXEMPTION 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 Section 63-501A. A decision of the BOE is then further appealable to the Idaho Board of Tax Appeals or the District Court. See Idaho Code Section 63-511.
Appealing a Board of Equalization (BOE) Decision
In order to appeal a BOE decision to the Idaho Board of Tax Appeals, a notice of appeal MUST BE FILED WITH THE COUNTY AUDITOR, not directly with the Board of Tax Appeals. A complete list of filing requirements can be found on the instructions page of the Property Tax Assessment Appeal form, or in the Board’s administrative rules (IDAPA 36.01.01).
IDAHO STATE TAX COMMISSION (STC) APPEALS
Property Tax Reduction Benefit Appeals (Circuit Breaker and Disabled Veterans)
To appeal a notice or decision of the STC denying or changing your property tax reduction benefit, you must file a notice of appeal directly with the Idaho Board of Tax Appeals (BTA) within thirty (30) days of the date of such notice or decision was issued. 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 can be found on the instructions page of the Notice of Appeal form, or in the Board’s administrative rules (IDAPA 36.01.01).
Income Tax, Sales Tax, Use Tax, Fuels Tax, and Tax Refund Appeals
To appeal a decision of the STC, a notice of appeal must be filed 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.
IMPORTANT: Before a taxpayer may seek review by the BTA, the taxpayer must deposit 20% of the total asserted deficiency with the STC. See Idaho Code § 63-3049(b).
A complete list of filing requirements can be found on the instructions page of the Notice of Appeal, or in the Board’s administrative rules (IDAPA 36.01.01).