Official Government Website

Board Members

Lee Heinrich

Lee Heinrich

Lee Heinrich was born and raised in Valley County and was appointed to the Board in 2013 and elected Chairman of the Board in 2019. He is a graduate of University of Idaho with a B.S. in Agricultural Economics. He has a long record of public service and private sector pursuits. From 1990 to 2006, Mr. Heinrich was the elected Valley County Clerk. In 2006, he was elected to the Idaho Senate for two terms, District 8. While in the Senate, he served on the Local Government and Taxation Committee, two years as its Vice Chair. Mr. Heinrich served previously as Chairman of the Cascade Rural Fire and EMS and as President of the Idaho Association of Counties and the Idaho Association of County Recorders.

Kenneth Nuhn

Kenneth Nuhn was appointed to the Board in August of 2017.  He is a graduate of the University of Idaho with three degrees including a Master’s in Architecture.  In 1990 he was licensed by the states of Idaho and Washington as a Certified General Appraiser.  He owned and operated Moscow-Whitman Appraisals from 1984 to 2012.  Mr. Nuhn has taught numerous courses for the U.S. Air Force, the University of Idaho, and the Appraisal Foundation.  Mr. Nuhn’s public service includes working with the Idaho Board of Medicine (Pre-Litigation Program), the Idaho Real Estate Appraisal Board, the Bureau of Occupational Licenses, and assisting special-needs children with their school related transportation.


Idaho Code 63-3802 provides board members shall be residents of the state 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. Nor may a member hold any elected office or public office involving assessment of taxes or administration of any of the tax laws of the state. Where a member might encounter a conflict of interest, they are required to disqualify themself from making any necessary decision. Though not required by law, the further balancing of the board is accomplished where members combine distinct vocational backgrounds and hail from different areas of the State.

The Board of Tax Appeals is three citizen board members appointed by the Governor and confirmed by the Senate. It was created by the Legislature in 1969 to provide Idaho citizens and other taxpayers with impartial and convenient judicial-like review of most state tax and local tax assessments. Five staff assist the Board with adjudicating several hundred appeals annually.

Individuals and entities must first exhaust administrative remedies by appealing to the state or local taxing authority levying the assessment. If the parties still disagree, an appeal may then be filed with the Board of Tax Appeals or the district court.

The Board 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. At least two Board Members must concur in a final decision. Board decisions are further appealable to the district court and ultimately to the Idaho Supreme Court.

The Board proudly serves Idaho and its citizens by providing due process of law and by striving to provide the best administrative appeal services possible.

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