Recent Decisions

Recent Decisions

Below is a list of recent decisions issued in ad valorem appeals by the Idaho Board of Tax Appeals (BTA) the prior three assessment years. The decisions are divided into categories by general property/appeal type (residential, commercial/industrial, vacant land, exemption).

Ad Valorem is a Latin phrase meaning “according to value.” It refers to a tax levied based on an item’s worth. It is generally applied to the assessed value of real estate, personal property, or transactions. In the context of the BTA, ad valorem appeals concern the market value or exempt status of taxable property.

The bulk of the BTA’s docket each year is comprised of ad valorem appeals filed by property owners from across Idaho. Though the numbers fluctuate, hundreds of appeals are filed with the BTA each year. Generally, the appeal is heard in the county where the property is located, and after deliberation by the Board, a final decision is issued to the parties.  Pursuant to Idaho Code § 63-3809(4), all ad valorem decision must be issued by May 1 of the applicable year.

BE ADVISED a final decision of the BTA applies only to the parties to the specific appeal and only to the assessment year at issue (with some exceptions). No precedential effect attaches to decisions of the BTA, meaning prior decisions of the BTA should not be cited, or relied upon, as controlling legal authority. Neither the district court, nor the BTA itself, is bound by a prior decision of the BTA.

The decisions posted on this page are for informational purposes only.