Official Government Website
Hearing Exhibits
The Board offers the following discussion and sample exhibits for general informational purposes. The examples below pertain to a property assessment appeal (BOE appeal) but the general guidance is applicable to other appeal types. The information is not intended, nor should it be construed, as a ruling on any specific appeal, and parties shall not cite this information in any proceeding. Board Rule 118 (IDAPA 36.01.01.118) provides additional guidance on hearing exhibits.
This page and the sample exhibits below contain helpful information for putting together exhibits for the hearing. Being prepared with exhibits can complement the testimony offered at hearing and assist the Board better understand your case.
All the information and evidence you wish the Board to consider is normally presented at the hearing. Though not a complete list, common examples of exhibits include: reports, copies of communications, appraisals, photographs of referenced properties, maps, charts, comparison grids, analysis work papers, typed narratives, estimates for repair or remediation work, as well as data sheets documenting relevant information on recent comparable sales.
Each exhibit should be labeled to indicate the offering party, such as “Appellant’s Exh. 1” or “Respondent’s Exh. 1” and contain page numbering. Listing the appeal number is also helpful. Parties often organize exhibits to follow along with the planned oral presentation. You need to provide one copy of each exhibit to the Hearing Officer, one copy to the opposing party, and retain one copy for your use.
The samples below are for informational purposes only.
Location Maps
Examples of location maps illustrating the proximity of comparable sales to the subject property.
For questions regarding exhibits or other aspects of the appeal process, contact the BTA at 208-334-3354.