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A critical factor in determining a court’s jurisdiction in a particular matter is whether the action or motion was timely filed with the court. The date an action is filed is referred to as the filing date. Though the term appears straightforward, there are a couple things to keep in mind. In the context of the Board of Tax Appeals, the filing date refers to the date an appeal or motion is either mailed or hand-delivered to the BTA. For hand-delivered items, the filing date is the date such item is delivered to the BTA’s Boise office during regular business hours. The filing date for items mailed to the BTA is the postmark cancellation, not the date such materials are received by the BTA. See Idaho Code Section 63‐217.
The same holds true for appealing a decision of a county board of equalization. The filing date is the date indicated by the post office cancellation mark, not the date a taxpayer’s appeal is received by the county clerk/auditor. A postage meter mark is not a post office cancellation mark and any notice of appeal or motion bearing a postage meter mark will be considered filed upon receipt of such material by the BTA or county clerk/auditor. It is important to remember the person filing the notice of appeal or motion is responsible for correctly addressing the materials being filed. If a filing is not properly addressed, the filing date becomes the date such materials are received by the BTA or county clerk/auditor.
As a quick reference guide, below are general filing deadlines for actions appealed to the BTA:
- The filing deadline to appeal a decision from a county board of equalization (BOE) regarding property valuation or exemption is is thirty (30) days after the mailing of a notice or decision by the BOE, the pronouncement of such decision at the hearing, or the failure of the BOE to act.
- The filing deadline to appeal a final decision of the Idaho State Tax Commission regarding individual income tax, sales tax, use tax, fuels tax, and certain corporate tax matters is ninety-one (91) days after the taxpayer’s receipt of such final decision.
- The filing deadline for an appeal concerning a property tax reduction benefit (Circuit Breaker and Disabled Veteran benefit programs) is thirty (30) days from the date the Idaho State Tax Commission mails a final notice or decision.