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Board of Tax Appeals seeks $29,200 to raise members' per diem from $300 to $400; bill required to change statute
Summary
The Board of Tax Appeals requested a $29,200 ongoing appropriation to raise the three-member board's per diem from $300 to $400 per day, saying members perform preparation and decision work beyond hearings and that statutory change (Idaho Code section 63-3804) would be required.
Christopher LaHozet, a budget and policy analyst with the Legislative Services Office, presented the Board of Tax Appeals' budget request and explained the agency's role: the three-member, quasi-judicial board hears appeals from the Idaho State Tax Commission and county boards of equalization under Idaho Code section 63-3801.
Why it matters: the board asked for $29,200 in ongoing personnel-related funds to raise the per diem paid to each board member from $300 to $400 per day. The agency said the increase would require legislation to amend Idaho Code section 63-3804.
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