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Ad Valorem is a Latin phrase meaning “according to value.” Stated simply, it is a tax that is 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 Board of Tax Appeals (BTA), ad valorem decisions concern appeals regarding the market value of taxable property (real estate and personal) or the tax-exempt status of such 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.
Below is a list of ad valorem decisions issued by the BTA the prior three (3) assessment years. The decisions are divided into categories by general property/appeal type (residential, commercial/industrial, vacant land, exemption). If you are looking for an older ad valorem decision, please contact the BTA.
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 a decision of the BTA, meaning a prior decision 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.
For questions, please contact the BTA at 208-334-3354.