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. Typically, property assessment hearings are 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.
General Information
The Idaho Board of Tax Appeals (BTA) is comprised of three citizen board members appointed by the Governor and confirmed by the Senate. The Legislature created the BTA in 1969 to provide Idaho citizens and other taxpayers with impartial and convenient judicial-like review of most state and local tax assessments. The BTA adjudicates several hundred appeals annually.
Idaho Code Section 63-3802 provides that Board members shall be residents of Idaho and shall be selected on the basis of their knowledge of and experience in taxation. No more than two members may belong to the same political party. 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.
Individuals and entities 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. Hearings are typically 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. 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.
