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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. In fact, hundreds of appeals are brought to the BTA each year from property tax assessment and exemption 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. Further, and most importantly, the BTA ensures due process safeguards are followed, allowing parties a full and fair opportunity to be heard.
In short, 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. Generally, property assessment hearings are typically held in the county in which the subject property is located. In general, STC appeals are held in a location near the taxpayer.
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. Generally, A court appeal involves filing fees and may necessitate hiring legal representation. In contrast, 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.
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General Information About the BTA
The Idaho Board of Tax Appeals (BTA) is comprised of three citizen board members appointed by the Governor and confirmed by the Senate. Idaho Code Section 63-3802 requires Board members be residents of Idaho. They are selected on the basis of their knowledge of and experience in taxation. No more than two members may belong to the same political party. Also, a member may not hold any elected office or public office involving assessment of taxes or administration of Idaho law. Where a member might encounter a conflict of interest, the member is required to disqualify themselves from the decision-making process.
Taxpayers must exhaust their administrative remedies by first appealing to the state or local taxing authority levying the assessment. If the parties still disagree, an appeal may then be filed with the BTA or the district court.
The BTA conducts hearings around the state in locations convenient to the parties. In general, hearings are conducted by a single Board Member or a staff Hearing Officer. Board decisions provide the parties with factual findings and legal conclusions supporting the final determination. Before a decision becomes final, Idaho Code Section 63-3809 requires that at least two Board Members concur. Lastly, a decision of the BTA is further appealable to the district court and ultimately to the Idaho Supreme Court.
The Board proudly serves Idaho and its citizens by ensuring due process of law and providing top quality administrative appeal services.
