Message from the Board
The Board of Tax Appeals is three citizen board members appointed by the Governor and confirmed by the Senate. It was created by the Legislature in 1969 to provide Idaho citizens and other taxpayers with impartial, inexpensive, and convenient quasi-judicial review of most state and local tax assessments. Four staff assist the Board with adjudicating several hundred appeals annually.
Individuals and entities must first exhaust administrative remedies by appealing to the state or local taxing authority. If the parties still disagree, an appeal may then be filed to the Board of Tax Appeals.
The Board conducts hearings around the state in locations convenient to the parties. Hearings are typically conducted by a Board Member a staff Hearing Officer. Board decisions provide the parties with factual findings and legal conclusions supporting the final determination. At least two Board Members must concur in a final decision and order. Board decisions are further appealable to the District Court and ultimately to the State Supreme Court.
The Board proudly serves Idaho and its citizens by providing due process of law and the most professional admistrative appeal services possible.
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