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A question often asked is how long does a Board of Tax Appeals (BTA) decision stay in effect? For market value decisions, when the BTA’s final decision changes the value determined by the county board of equalization, the value ordered by the BTA generally remains in effect for the current assessment year and the subsequent year. This is commonly referred to as Idaho’s “fixed-value” law. Idaho Code Section 63-3813 provides in pertinent part,
In all cases which are not appealed to the district court within the prescribed time, the decision of the board of tax appeals shall be conclusive and all records shall be corrected to comply with the decision of the board. A final decision or order of the board of tax appeals directing a market value change for taxable property that is not further appealed shall be fixed for the current year appealed and there shall be no increase in value for the subsequent assessment year when no physical change occurs to the property; provided however, that annual trending or equalization applied to all properties of a property class or category within the county or a clearly defined area shall still apply . . . . (Emphasis added).
A county may still reduce a “fixed value” the subsequent assessment year, and nothing in the statute restricts a property owner from appealing in the subsequent assessment year and seeking another change in value.
For questions regarding Board statutes, or any other aspect of the BTA, please contact the Boise office at 208-334-3354.