File An Appeal

Who may file an appeal?

Generally, it is the property owner who appeals a decision of a County Board of Equalization (BOE) to the Idaho Board of Tax Appeals (BTA). This includes both a written decision issued by the BOE or a decision pronounced at a hearing.

Why file an appeal with the BTA?

Anyone adversely affected by a decision of the BOE has a right to appeal. An appeal may be filed with either the BTA or district court. Many choose to file an appeal with the BTA because there are no filing fees and the proceedings are less formal than district court. In addition, a final decision of the BTA that changes a property’s valuation is effective for the current tax year and the subsequent tax year, though certain exceptions apply. See Idaho Code § 63-3813 (Idaho’s Fixed Value Law).

How do I file an appeal?

A notice of appeal must be filed with the county clerk/auditor to appeal a BOE decision. For a mailed appeal, the postmark cancellation mark on the envelope is the filing date for purposes of determining whether the appeal is timely filed. If an appeal is correctly mailed within 30 days it is considered timely, regardless of when the appeal is actually received by the county clerk/auditor.

When must I file an appeal?

You have 30 days from the date the BOE’s decision is mailed, or pronounced at hearing, to file an appeal.

Where must I file?

To appeal a decision of the BOE, a notice of appeal must be filed with the clerk/auditor of the county in which the subject property is located. The clerk/auditor then forwards the appeal and other materials to the BTA.

What is needed to file an appeal?

Before an appeal may be heard by the BTA, it must be perfected. A perfected appeal is one filed within the prescribed timeframe and also includes the items detailed in Idaho Code § 63-511. Notice of Appeal forms are available at the county clerk/auditor’s office, the BTA’s website, or may be requested from the BTA. Using an appeal form is not mandatory; however, it may be helpful in satisfying the filing requirements.

Acknowledgment Letter

After a notice appeal is received by the Board of Tax Appeals (BTA), an acknowledgment letter will be mailed to the parties within 14 days. If the appeal does not appear to be perfected, the acknowledgment letter may request additional information. The date of the acknowledgment letter is the effective date of the appeal for purposes of calculating deadlines for certain motions. See the BTA’s procedural rules for more information.

Notice of Hearing

When an appeal has been determined to be perfected, a hearing will typically be scheduled within 90 days. A written Notice of Hearing will be mailed to the parties or their representatives at least 20 days prior to the date of hearing. The Notice of Hearing will include the date, time, place, and other instructions for the hearing. In-person hearings are preferred; however, in rare instances a video conference hearing may be scheduled. When a video conference hearing is scheduled, the Notice of Hearing will include instructions regarding how to “attend” the hearing.

Appeal Hearing

Hearings are normally conducted by a single presiding officer (a Board Member or a staff hearing officer). The presiding officer will be specified in the Notice of Hearing. Hearings are typically less than one hour; however, complex appeals or those with multiple issues may require a longer hearing. At hearing, the parties will each have a full opportunity to present their respective cases. The parties will also be allowed to ask questions of each other. The information provided by the parties at hearing is submitted for review and decision-making by the full Board.

Final Decision and Order

After a full review of the evidentiary record, a Final Decision and Order will be issued to the parties. A final decision of the BTA requires the agreement of at least two Board members. All decisions issued on the merits are in written form and include findings of fact and conclusions of law. Final decisions of the BTA are binding and enforceable against the non-prevailing party, unless further appealed to district court.

After the Final Decision and Order

A party may request a reconsideration of a Final Decision and Order of the BTA, or a rehearing of the appeal. Any such request must be in writing and must be filed with the BTA within 10 days of the date of the final decision. See BTA Rule 145. The request must also be copied to the opposing party. Either party may appeal a final decision of the BTA to district court, though certain filing requirements and deadlines apply.

Purpose of Hearing

The Idaho Constitution requires an opportunity to challenge government actions or decisions affecting a person’s life, liberty, or property. In the context of the Board of Tax Appeals (BTA), taxpayers have the right to contest decisions of county boards of equalization (BOE). The most important aspect of these appeal rights is due process. In basic terms, due process requires a property owner have adequate notice and a meaningful opportunity to be heard. Due process protections are embodied in the BTA’s hearing procedures and are critical in fulfilling the agency’s mission “to provide a fully independent and fair review of taxpayer appeals.”

The purpose of the hearing is to create the full record to be used later for decision-making purposes. The hearing is the parties’ primary opportunity to present evidence, testimony, and any other relevant information concerning the issue(s) on appeal. Hearings are usually conducted by one Board member or staff hearing officer. Parties are notified in writing of the date, time, and location of the hearing.

Hearings before the BTA are de novo, which is Latin for “anew.” In basic terms, this means everything starts over. The parties are not bound by the evidence offered before the BOE. Both parties have a fresh opportunity to present relevant evidence and information, regardless of whether such material was previously offered.

Preparing for Hearing

Hearing participants are encouraged to spend time prior to hearing organizing the arguments and information they wish to put forth. An important part of this preparation is making sure there are enough copies of the documents the parties intend to introduce at the hearing. Each party must bring at least three full sets of documents to the hearing: one original for the presiding officer, one copy for the opposing party, and one copy for yourself. It is also helpful to have exhibits arranged in the order you intend to present them and to include page numbers.

Parties are similarly encouraged to consider how their witnesses, if any, will participate in the hearing. The presiding officer may take some time prior to the start of hearing to coordinate with the parties regarding the participation of witnesses. A witness may assist in the presentation of a party’s case but is not allowed to cross-examine the opposing party. If a party intends to call multiple witnesses, it is recommended the party contact the BTA prior to hearing to ensure needed accommodations are in place.

Exhibits for Hearing

As previously noted, each party must bring one original and two copies of each exhibit to the hearing. Unless ordered by the BTA, there is no requirement to pre-file hearing exhibits.

Depending on the type of appeal, exhibits might vary in terms of form and substance. The following are examples for different appeal types. Please keep in mind the list of examples is not exhaustive.

Click to view additional guidance and sample exhibits for a BOE appeal.

Hearing Procedure

“Appellant” refers to the party bringing the appeal. “Respondent” refers to the party responding (opposing party) to the appeal.

Below is an outline of a typical BTA hearing; however, the presiding officer has the authority to alter hearing procedures as deemed necessary or appropriate in a particular case.

1. Opening the record – At the start of the hearing, the presiding officer will introduce the appeal and explain the hearing procedures to the parties.
2. Appellant’s presentation – Appellant will have an opportunity to present their case. Typically, the presentation is made without interruption.
3. Respondent’s cross-examination – At the conclusion of Appellant’s presentation, Respondent will be allowed to ask questions of Appellant and/or Appellant’s witnesses.
4. Respondent’s presentation – Once cross-examination is complete, the Respondent will have an opportunity to present their case. Again, this will typically be done without interruption.
5. Appellant’s cross-examination – After Respondent’s presentation has concluded, Appellant will be allowed to ask questions of Respondent and/or Respondent’s witnesses.
6. Appellant’s rebuttal – Following Appellant’s cross-examination, Appellant will be able to present rebuttal arguments or statements.
7. Respondent’s rebuttal and closing statement – Respondent will have an opportunity to present rebuttal arguments and statements, and to offer a closing statement.
8. Appellant’s closing statement – As the party with the burden of proof, Appellant is afforded the last word at the hearing.
9. Closing the record – After Appellant has concluded closing statements, the presiding officer typically closes the record. The matter is then submitted to the full Board for review and decision-making. Once the record is closed, no additional evidence or information is permitted by either party, unless ordered otherwise by the BTA.

DISCLAIMER: The following questions and answers are provided for general information only and may not be completely accurate in every circumstance. Further, the information in this section is not to be construed as legal advice, and is not intended to be legally binding in any way.

Q: What does the Board of Tax Appeals (BTA) do?

A: The BTA provides taxpayers with an opportunity to appeal a decision of a County Board of Equalization (BOE) to an independent and neutral decision-making body. Taxpayers may present evidence and argument at a hearing before the BTA.

Q: When and how can I file an appeal with the BTA?

A: An appeal can be filed within 30 days after a decision is issued by the BOE regarding a property assessment or exemption claim. Certain filing requirements must be satisfied. Notice of Appeal forms are available at the county clerk/auditor’s office, the BTA’s website (bta.idaho.gov), or by request to the BTA’s office in Boise.

Q: What happens after I file my appeal?

A: The BTA will send an acknowledgment letter to notify all parties the appeal has been received. The acknowledgment letter will include the docket number assigned to the appeal and may request further information. At a later time, the parties will be notified by mail of the date, time, and place of the hearing.

Q: What kind of information should I present at the hearing?

A: Generally, each party will be allowed to present information they feel is relevant to the appeal. This could include photographs, maps, appraisals, copies of relevant communications, or other documents which might be helpful or informative. Parties should provide as much information as possible regarding any comparable sales discussed or presented at hearing, such as sale price, date of sale, and property characteristics. Personal testimony and that of witnesses may also be offered as evidence.

Q: What happens at the hearing?

A: The hearing is the parties’ opportunity to present their respective cases. Each party will have a full opportunity to be heard and will be allowed to ask questions of the opposing party. The goal of the hearing is to create the record, or body of evidence, the BTA will rely on in making its decision. The presiding officer is responsible for controlling all aspects of the hearing to ensure the parties receive a fair hearing. The hearing is digitally recorded to provide an accurate audio record.

Q: May I pursue a settlement after my appeal has been filed?

A: Yes, a settlement can be pursued any time prior to the BTA issuing a final decision and order. To become effective, a settlement agreement must be submitted to, and approved by, the BTA. A settlement agreement must be signed by both parties, or their qualified representatives, and needs to include the relevant terms of the agreement. A Market Value Settlement Form is available on the BTA’s website, or the parties may draft their own.

Q: Do I need to re-submit exhibits or information I provided during my BOE hearing?

A: Yes, any information the parties would like the BTA to consider should be provided at the BTA hearing, regardless of whether the same information was previously provided to the BOE. Hearings before the BTA are de novo, which means everything starts “fresh.” Likewise, any information included in the materials submitted when filing the appeal should be re-introduced at the BTA hearing.

Q: How long will it take to receive my decision?

A: The time it takes to receive a decision from the BTA can vary from a few weeks to a couple of months. Generally, Idaho Code § 63-3809(4) requires the BTA to issue property tax assessment and exemption decisions by May 1st.

Q: Can I get information from the opposing party before the hearing?

A: Yes. The formal process is called discovery. There are specific time limits and other standards for filing a discovery request, which can be found in the BTA’s administrative rules (Board Rule 75). Formal discovery must be requested in writing and granted by the BTA. Informal communication between the parties is permitted at any time; however, the opposing party is not always required to participate or provide information during this informal process.

Q: Who will be at the hearing? Is it public?

A: Each party is present, as is the presiding officer from the BTA. Typically, there are three to five total people at the hearing. Almost all hearings are open to the public.

Q: Where will the hearing be held?

A: Appeals from the BOE are normally heard in the county from which the assessment was issued, often at the courthouse. Hearings for Ada County appeals are normally held at the BTA’s office in Boise.

Q: If I receive a reduction in value from the BOE, and appeal to the BTA for a further reduction, do I risk losing the reduction already received?

A: Yes. The BTA is not bound by the decision of the BOE. The BTA has jurisdiction over the entire assessment, even if only a particular portion is being challenged. Depending on the facts of the particular case, the BTA may raise, lower, or leave unchanged the values previously assigned to the land and/or improvements.

Q: Can the county assessor appeal a decision of the BOE?

A: Yes. Pursuant to Idaho Code § 63-511, the county assessor is permitted to appeal a decision of the County Board of Equalization. The same filing requirements apply, including appeal deadlines, contents of the notice of appeal, and filing the appeal with the county clerk/auditor.

Q: Where can I get more information to assist with my appeal?

A: Depending on the type of appeal, there are a variety sources for obtaining helpful information. Comparable sales data might be obtainable from local realtors, brokers, appraisers, or other real estate professionals. Parties may also contact the BTA for general information.

Q: Can I appeal my BTA decision?

A: Yes. A final decision of the BTA may be appealed to district court. Certain filing requirements and deadlines apply. See Idaho Code § 63-3812 and the Idaho Rules of Civil Procedure (Rule 84) for specific requirements.

Who may file an appeal?

Generally, it is the property owner who appeals a notice or decision of the Idaho State Tax Commission to reduce or deny a property tax reduction benefit (Circuit Breaker & Disabled Veterans) to the Idaho Board of Tax Appeals (BTA).

Why file an appeal with the BTA?

An appeal may be filed with either the BTA or district court. Many choose to file an appeal with the BTA because there are no filing fees and the proceedings are less formal than district court.

How do I file an appeal?

To appeal an STC decision reducing or denying a property tax reduction benefit, a notice of appeal must be directly with the BTA. For a mailed appeal, the postmark cancellation mark on the envelope is the filing date for purposes of determining whether the appeal is timely filed.

When must I file an appeal?

You have 30 days from the date the STC’s notice or decision is mailed to file an appeal.

Where must I file?

A notice of appeal must be filed with the BTA.

What is needed to file an appeal?

The BTA provides Notice of Appeal forms on its website. Using the BTA’s notice of appeal form is not mandatory; however, it may be helpful in satisfying the filing requirements.

Acknowledgment Letter

After a notice of appeal is received by the Board of Tax Appeals (BTA), an acknowledgment letter will be mailed to the parties within 14 days. If the appeal does not appear to be perfected, the acknowledgment letter may request additional information. The date of the acknowledgment letter is the effective date of the appeal for purposes of calculating deadlines for certain motions. See the BTA’s procedural rules for more information.

Notice of Hearing

When an appeal has been determined to be perfected, a hearing will typically be scheduled within 90 days. A written Notice of Hearing will be mailed to the parties or their representatives at least 20 days prior to the date of hearing. The Notice of Hearing will include the date, time, place, and other instructions for the hearing. In-person hearings are preferred; however, in rare instances a video conference hearing may be scheduled. When a video conference hearing is scheduled, the Notice of Hearing will include instructions regarding how to “attend” the hearing.

Appeal Hearing

Hearings are normally conducted by a single presiding officer (a Board Member or a staff hearing officer). The presiding officer will be specified in the Notice of Hearing. Hearings are typically less than one hour; however, complex appeals or those with multiple issues may require a longer hearing. At hearing, the parties will each have a full opportunity to present their respective cases. The parties will also be allowed to ask questions of each other. The information provided by the parties at hearing is submitted for review and decision-making by the full Board.

Final Decision and Order

After a full review of the evidentiary record, a Final Decision and Order will be issued to the parties. A final decision of the BTA requires the agreement of at least two Board members. All decisions issued on the merits are in written form and include findings of fact and conclusions of law. Final decisions of the BTA are binding and enforceable against the non-prevailing party, unless further appealed to district court.

After the Final Decision and Order

A party may request a reconsideration of a Final Decision and Order of the BTA, or a rehearing of the appeal. Any such request must be in writing and must be filed with the BTA within 10 days of the date of the final decision. See BTA Rule 145. The request must also be copied to the opposing party. Either party may appeal a final decision of the BTA to district court, though certain filing requirements and deadlines apply.

Purpose of Hearing

The Idaho Constitution requires an opportunity to challenge government actions or decisions affecting a person’s life, liberty, or property. In the context of the Board of Tax Appeals (BTA), taxpayers have the right to contest decisions of county boards of equalization (BOE). The most important aspect of these appeal rights is due process. In basic terms, due process requires a property owner have adequate notice and a meaningful opportunity to be heard. Due process protections are embodied in the BTA’s hearing procedures and are critical in fulfilling the agency’s mission “to provide a fully independent and fair review of taxpayer appeals.”

The purpose of the hearing is to create the full record to be used later for decision-making purposes. The hearing is the parties’ primary opportunity to present evidence, testimony, and any other relevant information concerning the issue(s) on appeal. Hearings are usually conducted by one Board member or staff hearing officer. Parties are notified in writing of the date, time, and location of the hearing.

Hearings before the BTA are de novo, which is Latin for “anew.” In basic terms, this means everything starts over. The parties are not bound by the evidence offered before the BOE. Both parties have a fresh opportunity to present relevant evidence and information, regardless of whether such material was previously offered.

Preparing for Hearing

Hearing participants are encouraged to spend time prior to hearing organizing the arguments and information they wish to put forth. An important part of this preparation is making sure there are enough copies of the documents the parties intend to introduce at the hearing. Each party must bring at least three full sets of documents to the hearing: one original for the presiding officer, one copy for the opposing party, and one copy for yourself. It is also helpful to have exhibits arranged in the order you intend to present them and to include page numbers.

Parties are similarly encouraged to consider how their witnesses, if any, will participate in the hearing. The presiding officer may take some time prior to the start of hearing to coordinate with the parties regarding the participation of witnesses. A witness may assist in the presentation of a party’s case but is not allowed to cross-examine the opposing party. If a party intends to call multiple witnesses, it is recommended the party contact the BTA prior to hearing to ensure needed accommodations are in place.

Hearing Procedure

“Appellant” refers to the party bringing the appeal. “Respondent” refers to the party responding (the STC) to the appeal.

Below is an outline of a typical BTA hearing; however, the presiding officer has the authority to alter hearing procedures as deemed necessary or appropriate in a particular case.

1. Opening the record – At the start of the hearing, the presiding officer will introduce the appeal and explain the hearing procedures to the parties.
2. Appellant’s presentation – Appellant will have an opportunity to present their case. Typically, the presentation is made without interruption.
3. Respondent’s cross-examination – At the conclusion of Appellant’s presentation, Respondent will be allowed to ask questions of Appellant and/or Appellant’s witnesses.
4. Respondent’s presentation – Once cross-examination is complete, the Respondent will have an opportunity to present their case. Again, this will typically be done without interruption.
5. Appellant’s cross-examination – After Respondent’s presentation has concluded, Appellant will be allowed to ask questions of Respondent and/or Respondent’s witnesses.
6. Appellant’s rebuttal – Following Appellant’s cross-examination, Appellant will be able to present rebuttal arguments or statements.
7. Respondent’s rebuttal and closing statement – Respondent will have an opportunity to present rebuttal arguments and statements, and to offer a closing statement.
8. Appellant’s closing statement – As the party with the burden of proof, Appellant is afforded the last word at the hearing.
9. Closing the record – After Appellant has concluded closing statements, the presiding officer typically closes the record. The matter is then submitted to the full Board for review and decision-making. Once the record is closed, no additional evidence or information is permitted by either party, unless ordered otherwise by the BTA.

DISCLAIMER: The following questions and answers are provided for general information only and may not be completely accurate in every circumstance. Further, the information in this section is not to be construed as legal advice, and is not intended to be legally binding in any way.

Q: What does the Board of Tax Appeals (BTA) do?

A: The BTA provides taxpayers with an opportunity to appeal a decision of the Idaho State Tax Commission (STC) concerning a property tax reduction benefit to an independent and neutral decision-making body. Taxpayers may present evidence and argument at a hearing before the BTA.

Q: When and how can I file an appeal with the BTA?

A: An appeal can be filed within 30 days after a notice or decision is issued by the STC regarding a property tax reduction benefit (Circuit Breaker or Disabled Veterans). Certain filing requirements must be satisfied. Notice of Appeal forms are available on the BTA’s website (bta.idaho.gov), or by request to the BTA’s office in Boise.

Q: What happens after I file my appeal?

A: The BTA will send an acknowledgment letter to notify all parties the appeal has been received. The acknowledgment letter will include the docket number assigned to the appeal and may request further information. At a later time, the parties will be notified by mail of the date, time, and place of the hearing.

Q: What kind of information should I present at the hearing?

A: Generally, each party will be allowed to present information they feel is relevant to the appeal. Parties should provide as much information as possible to assist the Board in understanding the issues. Personal testimony and that of witnesses may also be offered as evidence.

Q: What happens at the hearing?

A: The hearing is the parties’ opportunity to present their respective cases. Each party will have a full opportunity to be heard and will be allowed to ask questions of the opposing party. The goal of the hearing is to create the record, or body of evidence, the BTA will rely on in making its decision. The presiding officer is responsible for controlling all aspects of the hearing to ensure the parties receive a fair hearing. The hearing is digitally recorded to provide an accurate audio record.

Q: Do I need to re-submit exhibits or information I already provided to the STC?

A: Yes, any information the parties would like the BTA to consider should be provided at the BTA hearing, regardless of whether the same information was previously provided to the STC. Hearings before the BTA are de novo, which means everything starts “fresh.” Likewise, any information included in the materials submitted when filing the notice of appeal should be re-introduced at the BTA hearing.

Q: How long will it take to receive my decision?

A: The time it takes to receive a decision from the BTA can vary from a few weeks to a couple of months.

Q: Can I get information from the opposing party before the hearing?

A: Yes. The formal process is called discovery. There are specific time limits and other standards for filing a discovery request, which can be found in the BTA’s administrative rules (Board Rule 75). Formal discovery must be requested in writing and granted by the BTA. Informal communication between the parties is permitted at any time; however, the opposing party is not always required to participate or provide information during this informal process.

Q: Who will be at the hearing? Is it public?

A: Each party is present, as is the presiding officer from the BTA. Typically, there are three to five total people at the hearing. Almost all hearings are open to the public.

Q: Where will the hearing be held?

A: Hearings are normally held in the Taxpayer’s county of residence.

Q: Can I appeal my BTA decision?

A: Yes. A final decision of the BTA may be appealed to district court. Certain filing requirements and deadlines apply. See Idaho Code § 63-3812 and the Idaho Rules of Civil Procedure (Rule 84) for specific requirements.

Who may file an appeal?

Generally, it is the taxpayer who appeals a final tax determination of the Idaho State Tax Commission (STC) to the BTA. This includes decisions regarding income tax, sales tax, use tax, fuel tax, and tax refunds.

Why file an appeal with the BTA?

Anyone adversely affected by a final tax determination has a right to appeal. An appeal may be filed with either the BTA or the district court. Many choose to file an appeal with the BTA because there are no filing fees and the BTA’s proceedings are less formal than district court.

How do I file an appeal?

A notice of appeal can be mailed or hand-delivered to the BTA’s Boise office. There is currently no e-filing option and appeals may not be faxed. For a mailed appeal, the postmark cancellation stamp on the envelope is the filing date for purposes of determining whether the appeal is timely filed. If an appeal is correctly mailed within the applicable timeframe it is considered timely, regardless of when the appeal is actually received by the BTA.

When must I file an appeal?

The deadline for appealing a final decision of the STC is 91 days from the date of receipt of the STC’s written decision.

What is needed to file an appeal?

Before an appeal may be heard by the BTA, it must be perfected. In general terms, a perfected appeal is one filed within the prescribed timeframe and also includes the items detailed below. The taxpayer MUST deposit 20% of the amount of the total asserted deficiency with the STC and include proof of such deposit when the notice of appeal is filed with the BTA. Notice of Appeal forms are available on the BTA’s website or may be requested directly from the BTA. Using the BTA’s appeal form is not mandatory, though the form is helpful in complying with the filing requirements of Idaho Code § 63-3049.

The following items are required to appeal a decision of the STC:

1. Taxpayer’s name, mailing address, and telephone number.
2. The tax year(s) associated with the appeal.
3. A signed statement by the taxpayer or by a qualified representative attesting the notice of appeal contents are correct.
4. A complete copy of the written decision issued by the STC, including the certificate of service.
5. A summary of taxpayer’s objections or arguments against the decision of the STC and the basis for such objections or arguments.
6. A statement of the amount in dispute for each tax year appealed.
7. Documentation showing the 20% prepayment requirement has been satisfied. An appeal of an STC decision requires the taxpayer to deposit 20% of the asserted deficiency with the STC. Attaching a receipt from the STC is sufficient to prove this requirement has been satisfied. The deposit will be refunded with interest if the BTA decision is favorable to the taxpayer. No deposit is required for an appeal concerning a tax refund claim.