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A critical factor in determining a court’s jurisdiction in a particular matter is whether the action or motion was timely filed with the court. The date an action is filed is referred to as the filing date. Though the term appears straightforward, there are a couple things to keep in mind regarding the filing date. In the context of the Board of Tax Appeals, the filing date refers to the date an appeal or motion is either mailed or hand-delivered to the BTA. For hand-delivered items, the filing date is the date such item is delivered to the BTA’s Boise office during regular business hours. The filing date for items mailed to the BTA is the postmark cancellation, not the date such materials are received by the BTA. See Idaho Code §63‐217.
The same holds true for appealing a decision of a county board of equalization. The filing date is the date indicated by the post office cancellation mark, not the date a taxpayer’s appeal is received by the county clerk/auditor. A postage meter mark is not a post office cancellation mark and any notice of appeal or motion bearing a postage meter mark will be considered filed upon receipt of such material by the BTA or county clerk/auditor. It is important to remember the person filing the notice of appeal or motion is responsible for correctly addressing the materials being filed. If a filing is not properly addressed, the filing date becomes the date such materials are received by the BTA or county clerk/auditor.
As a quick reference guide, below are the filing deadlines for actions appealed to the BTA:
- Appeals from a county board of equalization regarding property valuation or exemption. The filing deadline is thirty (30) days after the mailing of a notice or decision by the county board of equalization, the pronouncement of such decision at the hearing, or the failure of the board of equalization to act.
- Appeals from the Idaho State Tax Commission regarding individual income tax, sales and use tax, fuels tax, and certain corporate tax matters. The filing deadline for a final decision of the Idaho State Tax Commission is ninety-one (91) days after the taxpayer’s receipt of such final decision.
- Appeals concerning a property tax reduction benefit program. The appeal deadline is thirty (30) days from the date the state tax commission mails a final notice or decision.