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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

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.

Doug Wallis

Doug Wallis was appointed to the Board in July of 2022. He is a graduate of BYU with a BA in International Relations.  He has been a corporate trainer and has traveled in the United States and Canada teaching customer service classes and training other trainers.  He has worked extensively in social services in a variety of settings, including as a supervisor of managers caring for the needs of disabled adults and children.  Doug enjoys volunteer work and served many years as a leader of Cub Scouts and Boy Scouts. He has been a member of the Preston Rotary Club and also served as president of the club.  Doug worked most recently as County Assessor for Franklin County, Idaho.


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, the member is required to disqualify themselves from the decision-making process. Though not required by law, 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 comprised of three citizen board members appointed by the Governor and confirmed by the Senate. The Board 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. The Board adjudicates several hundred appeals annually.

Individuals and entities must their exhaust 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 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 ensuring due process of law and by striving to provide the best administrative appeal services possible.

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