Key Terms

Appellant – The party filing the appeal (typically the taxpayer)

Respondent – The party answering the appeal (typically the county assessor or Idaho State Tax Commission)

Subject Property – The property under appeal

Hearings

• The hearing is typically the best opportunity to present evidence and other information to aid in the Board’s decision-making.
• Most hearings are scheduled within 90-120 days of the Board acknowledging the appeal. 
• Parties are notified in writing of the date, time, and place for the hearing.
• The hearing is usually presided over by one (1) Board member or by a staff hearing officer.
• Hearings are public and are recorded.
• Typical progression of hearing: Appellant presents first. Respondent then presents. The parties are allowed time for questions after the opposing party has presented. Parties also commonly make a closing statement.

Exhibits

Bring one (1) original and two (2) copies of each exhibit to the hearing. Examples of hearing exhibits are available on the BTA’s website.

• Single-side copies
• Multi-page exhibits must include page numbers

Communication

Communication with the Board must be made in writing and must be sent to (“served on”) the other party at the same time. All communication must contain a statement reflecting that such service was accomplished on the other party. A simple “cc:” type notation will suffice, or a certificate of service may be used.

Settlement or Withdrawal

If the appeal is settled, or the Appellant wishes to withdraw the appeal, please contact the Board as soon as possible. Fillable settlement forms and withdrawal forms are available on the BTA’s website.

Introduction

Below outlines the typical hearing process, though some hearings may deviate somewhat. The presiding officer is responsible for the order of your particular hearing. If you have a question about the order of hearing, you may ask the presiding officer at the start of the hearing.

Exhibits. Prior to the start of your hearing, you should have your exhibits prepared to distribute. Normally, the presiding officer will request the exhibits before the hearing begins. You need to bring a minimum of three sets of exhibits: one for the presiding officer, one for the opposing party, and one for yourself.

Order of Hearing

• OPEN THE RECORD. The hearing officer opens the hearing by introducing the appeal and hearing participants, swearing in witnesses, and handling other preliminary matters.

• APPELLANT’S PRESENTATION. Once prompted by the presiding officer, Appellant has an opportunity to present his/her case uninterrupted. All evidence and other information for the Board’s consideration should be presented at hearing.

• CROSS EXAMINATION. Respondent and/or the presiding officer may ask questions about Appellant’s case and of Appellant’s witnesses.

• RESPONDENT’S PRESENTATION. Respondent’s opportunity to present all the evidence and other information for the Board’s consideration should be presented.

• CROSS EXAMINATION. Appellant and the presiding officer may ask questions about Respondent’s case and of Respondent’s witnesses.

• APPELLANT’S REBUTTAL. Appellant may present rebuttal arguments or statements.

• RESPONDENT’S REBUTTAL & CLOSING STATEMENT. Respondent may present rebuttal arguments, as well as offer a closing statement.

• APPELLANT’S CLOSING STATEMENT. Appellant may offer final closing remarks.

• CLOSE THE RECORD. Unless otherwise ordered by the presiding officer, the conclusion of the hearing also closes the official record. The record is then submitted to the Board for review and decision-making. No additional evidence or argument will be accepted after the record is closed.

Hearing Exhibits

Hearing exhibits can vary depending on the type of appeal. Select an appeal type to learn more.

Property Assessment & Exemption Appeals (BOE Appeals)

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.

Exhibit Examples for Property Valuation Appeal (ad valorem)

• Exhibits for this type of hearing might include a written narrative of the presentation, a map depicting property locations, photographs of any properties referenced at hearing, a copy of value calculations, a written value opinion such as a realtor’s comparative market analysis, a cost to cure estimate, or an appraisal.
• Generally speaking, comparable sales are those which occurred prior to January 1st of the applicable tax year. For example, if appealing a 2026 assessment, comparable sales should be restricted to those from prior to January 1, 2026. When providing information regarding comparable sales, it is helpful to include date of sale, full sale price, any known sale concessions or atypical conditions of sale, location, descriptions of land and improvements, and relevant similarities or differences between the sale property and the subject property under appeal.

Exhibit Examples for Property Tax Exemption Appeal

• Exhibits for this type of hearing vary depending on the specific exemption claimed. Some examples include photographs, description of property characteristics, chronology with specific examples of property use, copies of leases, documentation regarding ownership and use, certificate of organization, articles of incorporation, income statements, tax records, and other documentary evidence demonstrating exempt status.

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

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. 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.

Property Tax Reduction Appeals (Circuit Breaker or Disabled Veterans)

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.

Exhibits for a property tax reduction appeal might include a written narrative, a timeline or sequence of events, copy of the application, evidence of income, a list of medical expenditures, receipts for treatment or prescriptions, letters from doctors or other healthcare professionals, or other relevant information concerning qualification for a property tax reduction benefit program.

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. 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.

Income, Sales, Use, Fuel Tax, and Refunds

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. Exhibits for income, sales, use, or fuel tax appeals might include a written narrative, a timeline or sequence of events, receipts, invoices, tax returns, statutes, rules, or judicial opinions, or letters from accountants, bookkeepers, or other tax professionals.

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. 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.

Further guidance regarding hearing exhibits is provided in Board Rule 118.