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Idaho state tax commission.Taxes & Credits

 

The material on this web page is only a general outline concerning the Idaho Board of Tax Appeals and the process by which to appeal certain decisions of the Idaho State Tax Commission. The information contained in this pamphlet is not intended to provide readers with everything they may need to know regarding the appeal process.

You are encouraged to acquaint yourself with the governing procedures and rules in preparation for your appeal hearing. Members serve in staggered three-year terms. The BTA hears property valuation and exemption cases, as well as matters involving state taxation, such as income and sales tax.

The BTA also hears appeals regarding property tax reduction benefits. A separate information pamphlet is available for appeals concerning a decision of a County Board of Equalization. The Board is balanced both in terms of professional experience and political affiliation. By law, no more than two members can be of the same political party. Board members are selected on the basis of their knowledge of, and experience in, taxation. In addition, members and staff receive judicial training to aid in their service as administrative law judges for the BTA.

Hearings are generally held in the county in which the taxpayer resides. In most instances, a hearing is presided over by one Board member or one staff hearing officer. Hearings typically do not exceed one hour and afford each party the opportunity to present the information they wish to be considered, and the chance to ask questions of the opposing party. This includes decisions regarding most tax types of the Idaho State Tax Commission.

Anyone adversely affected by a final tax determination has a right to appeal. An appeal may be filed with either the district court or the BTA. Appeals may not be faxed. For a mailed appeal, the postmark cancellation stamp on the envelope is the filing date for purposes of determining whether the appeal is timely filed. If an appeal is correctly mailed within the applicable timeframe it is considered timely, regardless of when the appeal is actually received by the BTA. However, appeals concerning the property tax reduction benefit program must be filed within 30 days of the date the decision or notice to change benefits was issued.

Before an appeal may be heard by the BTA it must be perfected. In general terms, a perfected appeal is one filed within the prescribed timeframe which also includes the items detailed on the following page. Using an appeal form is not mandatory, however, the appeal form may is often helpful in complying with the filing requirements. A signed statement by the taxpayer or by a qualified representative attesting the notice of appeal contents are correct.

A complete copy of the written decision issued by the Idaho State Tax Commission, including the certificate of service. A statement of the amount in dispute for each tax year appealed, or the amount of property tax reduction benefit sought.

Attaching a receipt from the State Tax Commission is sufficient to prove this requirement has been satisfied. The deposit will be refunded with interest if the decision of the BTA is favorable to the taxpayer. An appeal regarding a tax refund claim or a property tax reduction does not require a deposit. After an appeal is received by the Board of Tax Appeals BTA , an acknowledgment letter will be mailed to the parties within 14 days.

If the appeal does not appear to be perfected, the acknowledgment letter may request additional information. The date of the acknowledgment letter is the effective date of the appeal for purposes of calculating the timeliness of certain subsequent motions.

When a perfected appeal is received, a hearing will typically be scheduled within 90 days. A written Notice of Hearing will be mailed to the parties or their qualified representatives at least 20 days prior to the date of hearing. The Notice of Hearing will include the date, time, place, and other instructions for the hearing. The preferred form of hearing is an in-person hearing, however, in some instances a telephone hearing may be scheduled. The presiding officer will be specified in the Notice of Hearing.

Hearings often do not exceed one hour in length, however, complex appeals or those with multiple issues, may require a longer hearing. At hearing, each party will have a full opportunity to present his or her respective cases. The parties will also be allowed to ask questions of one another. Generally, the close of the hearing also represents the close of the record. The information provided by the parties at hearing is then submitted for review and decision-making by the full Board.

After the hearing record has been reviewed, a Final Decision and Order will be issued. A final decision of the BTA requires the agreement of at least two Board members. All decisions on the merits are in written form and include findings of fact and conclusions of law. Final decisions of the BTA are valid and enforceable against the non-prevailing party, unless the decision is further appealed to district court.

A non-prevailing party may request a reconsideration of a Final Decision and Order of the BTA, or a rehearing of the appeal. Any such request must be in writing and must be filed with the BTA within 10 days of the date of the final decision.

The request must also be copied to the opposing party. Either party may also appeal a final decision of the BTA to district court. Certain filing requirements and time limits apply. The most important aspect of these appeal rights is due process, which in basic terms requires a taxpayer be provided adequate notice and a meaningful opportunity to be heard regarding a tax-related action or decision.

The purpose of the hearing is to create the full record to be used later for decision-making purposes. Hearings are usually conducted by one Board member or staff hearing officer. Parties will be notified in writing of the date, time, and location of the hearing.

In basic terms, this means everything starts over. The parties are not bound by the evidence offered in prior hearings before the Idaho State Tax Commission. Rather, both parties have an opportunity to present any relevant evidence or information, regardless of whether such material was previously offered.

An important part of this preparation is making sure there are enough copies of the documents a party plans to introduce at the hearing. The BTA requires each party to bring at least three 3 full sets of documents to be offered at hearing; one 1 original for the presiding officer, and one 1 copy for each party. It is also helpful to have exhibits arranged in the order in which the party intends to present them, and to include page numbers.

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 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. As previously noted, each party must bring 1 original and 2 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. Income, sales, and use tax appeals. Exhibits for these appeals might include a written narrative, a timeline or sequence of events regarding the particular tax issue, receipts, invoices, tax returns, statutes, rules, or judicial opinions, or letters from accountants, bookkeepers, or other tax professionals.

Property tax reduction appeals. Exhibits for these appeals 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 the property tax reduction program. The following pages provide an outline of a typical BTA hearing, however, the presiding officer has the authority to alter hearing procedures as deemed necessary or appropriate in a particular case.

At the start of the hearing the presiding officer will introduce the appeal and explain the hearing procedures to the parties. The Appellant party bringing the appeal will have an opportunity to present his or her case. Typically, the presentation is made without interruption. Once questioning ends, the Respondent will have an opportunity to present his or her case. Again, this will typically be done without interruption from the other party.

The Respondent will have an opportunity to present any rebuttal and to offer a closing statement. As the party with the burden of proof, the Appellant is afforded the last opportunity to present at the hearing. After the Appellant has finished closing statements, the presiding officer will normally close the record.

The matter is then considered submitted for review and decision-making. Once the record is closed, no additional evidence or information is permitted by either party, unless ordered otherwise by the BTA. Witnesses: An Individual not fitting the above classes of authorized representatives may participate at the hearing as a fact witness. Common examples of witnesses include certified public accountants, bookkeepers, tax preparers, neighbors, friends, family members, or any other appropriate individual with relevant knowledge of, or information concerning, the appeal.

Further, the information in this section is not to be construed as legal advice, and is not intended to be legally binding on the BTA. A: The BTA provides taxpayers with an opportunity to appeal decisions of county boards of equalization and most tax decisions of the Idaho State Tax Commission to an independent decision-making body.

Taxpayers may present evidence and argument at a hearing before the BTA. Certain requirements must be satisfied and limited time periods apply. A: The BTA will send an acknowledgment letter within 14 days to notify all parties the appeal has been received. The acknowledgment letter will include the docket number assigned to the appeal and may request further information.

At a later time, the parties will be notified by mail of the date, time, and place of the hearing. A: Generally, each party will be allowed to present information they feel is relevant to the appeal.

This could include receipts, invoices, tax returns, copies of relevant communications, or other documents which might be helpful or informative.

Parties should provide as much relevant information and legal argument as possible. Personal testimony and that of witnesses may also be offered as evidence. Each party will have a full opportunity to be heard and will be allowed to ask questions of the opposing party.