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Idaho’s Fixed Value Law

A question often asked is how long does a Board of Tax Appeals (BTA) decision stay in effect? For market value decisions, when the BTA’s order changes the value determined by the board of equalization, the short answer is the value set by the BTA generally remains in effect for the current tax year and the subsequent year. This is commonly referred to as the Board’s “fixed-value law”. Idaho Code Section 63-3813 provides in pertinent part,

In all cases which are not appealed to the district court within the prescribed time, the decision of the board of tax appeals shall be conclusive and all records shall be corrected to comply with the decision of the board. A final decision or order of the board of tax appeals directing a market value change for taxable property that is not further appealed shall be fixed for the current year appealed and there shall be no increase in value for the subsequent assessment year when no physical change occurs to the property; provided however, that annual trending or equalization applied to all properties of a property class or category within the county or a clearly defined area shall still apply . . . . (Emphasis added).

As the above statute makes clear, a decision of the BTA changing a property’s market value shall not be increased by the county in the following assessment year, unless however, a physical change has occurred to the property or annual trending is applied to all properties of the same class or category in a defined area. In Idaho, a county may still reduce a “fixed-value” in the subsequent year. But generally, a BTA decision affecting a market value change typically remains in effect for two years; the current tax year of the appeal, and the subsequent tax year. Please note nothing in the statute limits a property owner from appealing in the subsequent year and seeking a change in value.

For any questions regarding Board statutes, or any other aspect of the BTA, please contact the staff in our Boise office at 208-334-3354.

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