Other Information

Filing Date (Postmark Rule)

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 (BTA), the filing date refers to the date an appeal or motion is either mailed or hand-delivered to the BTA (or county clerk). For hand-delivered items, the filing date is the date such item is delivered to the BTA’s Boise office during regular business hours. For items mailed to the BTA the filing date is the postmark cancellation, not the date such materials are received by the BTA. See Idaho Code § 63-217.

The same holds true for appealing a decision of a County Board of Equalization (BOE). 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. 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.

Filing Deadlines

As a quick reference guide, below are general filing deadlines for actions appealed to the BTA:

• The filing deadline to appeal a decision of 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 deadline for filing 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.
• The filing deadline to appeal a final decision of the Idaho State Tax Commission (STC) 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.

Idaho’s Fixed Value Law

Idaho’s fixed value law is a unique provision in Idaho Code. A question often asked is how long does a Board of Tax Appeals (BTA) decision stay in effect? The short answer is that it depends on the type of appeal. A decision of the BTA concerning an income, sales, use, and fuels tax appeal applies only to the tax year(s) at issue. The same holds true for a decision rendered in a property tax exemption or property reduction benefit appeal. However, for an appeal regarding a market value assessment, a final decision of the BTA that changes the value determined by the county board of equalization (BOE) generally remains in effect for the assessment year under appeal and the subsequent assessment year. This is commonly referred to as Idaho’s “fixed-value” law. Idaho Code § 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. If the order requires repayment, or refund of taxes these shall be repaid or refunded by the proper authorities and, if the order affirms or establishes a liability for the payment of taxes, the usual procedure for collection of such taxes shall continue or commence. (Emphasis added).

Instead of requiring a property owner to file an appeal each year, the fixed value law provides some stability and consistency in the assessment of an owner’s property by effectively “fixing” the value for two years. The value, however, does not remained fixed when a physical change occurs to the property. Also, any broad market trending or indexing applied to a particular property class or defined market area is also applicable to a value ordered by the BTA.

Importantly, the fixed value law does allow the county assessor to reduce a “fixed value” the subsequent assessment year. And nothing in the statute prohibits a property owner from appealing a “fixed value” the subsequent assessment year and seeking another change in value.

Pro Hac Vice

The right to practice law in Idaho is governed by the Idaho Supreme Court. Generally, this requires admittance to the Idaho State Bar and a license to practice law. An exception to this rule is pro hac vice admission, a Latin phrase meaning “for this occasion or particular purpose.” The term typically refers to an attorney who has not been admitted to practice law in a certain jurisdiction but who is admitted in such jurisdiction temporarily for the purpose of participating in a particular case. This type of admission permits an attorney from a foreign jurisdiction to practice law in Idaho for a specific case.

Appeals before the Idaho Board of Tax Appeals (BTA) are contested legal proceedings. As such, an out-of-state attorney seeking to represent a party before the BTA is required to file a motion requesting special admission to represent a party in any proceeding before the BTA.

Pro hac vice admission is governed by Idaho Bar Commission Rule 227(i), which provides, “[i]n agency proceedings in Idaho, the agency may, using the same standards and procedures as a court, admit an eligible out-of-state attorney who has been retained to appear as counsel in that proceeding . . . .” In addition to paying the required fee, the applicant must also designate “Local Counsel,” which means an active member of the Idaho Bar Association in good standing.

An out-of-state attorney seeking pro hac vice admission must file a motion with the BTA according to the standards and requirements detailed in Idaho Bar Commission Rule 227. Please note, filing a motion for this type of admission does not guarantee the motion will be granted.

Appealing to District Court

Idaho Code Section 63-3812 allows a party aggrieved by a final decision of the Board of Tax Appeals (BTA) to appeal the decision to the district court. The appeal shall be taken and perfected in accordance with Rule 84 of the Idaho Rules of Civil Procedure (IRCP) and may be based on any issue presented to the BTA. The district court determines the appeal in a trial de novo, without a jury, in the same manner as if it were an original proceeding.

Filing Deadline

After the BTA issues a final decision in your appeal, a “petition for judicial review” must be filed with the district court within 28 days. IRCP Rule 84 has a number of requirements associated with appealing to district court. The rule should be carefully reviewed to ensure all requirements are satisfied, but the 28-day window is particularly important.

No Fees For Agency Record

In connection with IRCP Rule 84(f) please note the BTA has no fee for preparation of the agency record, or in providing copies to the parties. The BTA does not have a written transcript of the hearing, but instead has an audio recording. Payment and other arrangements for a written transcript by a court reporter are the responsibility of the requesting party.

Opposing Party

The BTA will prepare the agency’s record for transmittal to the district court, but the BTA is NOT a party (respondent) in the court case.

For an assessment appeal (market value or exemption) arising from a decision of a County Board of Equalization (BOE), the respondent (opposing party) is the county where the subject property is located. For an appeal from a decision of the STC, the respondent is the STC. In captioning and naming the appeal, be sure to verify the proper respondent(s). The BTA should not be named as a party to the case.

A County Assessor and the STC may also appeal a final decision of the BTA to the district court. In this instance, the taxpayer is the respondent (opposing party).

When filing a petition for judicial review, be sure to serve a copy on the BTA so the record can be prepared for the district court.

Further Information

Though the Board of Tax Appeals cannot speak for the district court or offer legal advice, we are happy to assist as we can. You are welcome to visit the office or call 208-334-3354 for assistance. An attorney or the district court staff can also help with your questions.