Official Government Website
History
Established in 1969, the Board of Tax Appeals (BTA) provides taxpayers a convenient means to appeal tax assessments to a fully independent and judicial-like body. Hundreds of appeals are brought to the BTA each year from property tax assessment decisions made by county boards of equalization and tax 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. Property assessment hearings are typically 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.
The BTA conducts formal proceedings at an appellate level but the cost to taxpayers and taxing authorities is notably less than pursuing 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.
Current Board Members
According to Idaho Code Section 63-3802, Board Members must be residents of Idaho and are to be selected on the basis of their knowledge of and experience in taxation. Board Members are prohibited from holding any elected or public office involving assessment of taxes or administration of Idaho law. Where a Board Member might encounter a conflict of interest, the member is required to disqualify themselves from the decision-making process. Lastly, though not required by law, further balancing of the Board is accomplished where members combine distinct vocational backgrounds and hail from different areas of the State.
Honorable Kenneth Nuhn
Kenneth Nuhn was appointed to the Board in August of 2017. Mr. Nuhn is a graduate of University of Idaho with three degrees, including a Master’s in Architecture. In 1990, he was licensed by the states of Idaho and Washington as a Certified General Appraiser. He owned and operated Moscow-Whitman Appraisals from 1984 to 2012. Mr. Nuhn has taught numerous courses for the U.S. Air Force, the University of Idaho, and the Appraisal Foundation.
Mr. Nuhn’s public service includes working with the Idaho Board of Medicine (Pre-Litigation Program), the Idaho Real Estate Appraisal Board, the Bureau of Occupational Licenses, and assisting special-needs children with their school related transportation.
Honorable Doug Wallis
Doug Wallis was appointed to the Board in July of 2022. Mr. Wallis is a graduate of Brigham Young University with a BA in International Relations. His previous work has included serving as a corporate trainer, traveling across the United States and Canada teaching customer service classes and training other trainers. He has worked extensively in social services in a variety of settings, including as a supervisor of managers caring for the needs of disabled adults and children.
Mr. Wallis enjoys volunteer work and served many years as a leader of Cub Scouts and Boy Scouts. In addition to being a member of the Preston Rotary Club, Mr. Wallis also served as club president. Most recently, Mr. Wallis served as the County Assessor for Franklin County, Idaho.
