Mission Statement
Our mission is to provide expeditious, inexpensive, convenient and equitable judicial review, based on fact, accepted appraisal methodology and standards, statutes, rules and case law, ensuring Idaho's taxpayers uniformity and equity in taxation.
Operating Philosophy
We believe that all parties to an appeal are entitled to impartial, courteous, just, and attentive treatment and well reasoned, prompt, economical and accessible judicial review.
Agency Authority
Idaho Code 63-3801 established, within the Department of Revenue and Taxation, the Board of Tax Appeals as an independent body not subject to the supervision or control of the State Tax Commission. The Board of Tax Appeals has jurisdiction under Idaho Code 63-3811 over appeals regarding almost every State tax liability including final determinations of county boards of equalization.
Income, sales, inheritance and motor fuels tax appeals hearings are conducted by the Board of Tax Appeals in a location convenient to the taxpayer. Ad valorem hearings are held in the county where the property under appeal is located. Hearings may be held before one or more of the three-member Board or a Hearing Officer. The board members work out of their homes in three areas of the State. The written decision and order of the Board may be appealed to district court, per Idaho Code.
