Senate committee hears reappointment hearings for two members of Board of Tax Appeals

The Senate Local Government and Taxation Committee on an afternoon meeting heard gubernatorial reappointment hearings for Lee Heinrich and Kenneth Noon to the Board of Tax Appeals.

The hearings matter because the three-member Board of Tax Appeals serves as the administrative tribunal that hears taxpayer appeals of valuations, exemptions and other tax disputes; its membership, workload and procedures affect how quickly and predictably taxpayers can pursue appeals.

Lee Heinrich, chairman of the Board of Tax Appeals, told the committee he has served on the board since 2013 and as chair since 2019, and that he has conducted “hundreds of hearings” and mentored new members. Heinrich described a varied career including ranching, a bachelor’s degree in agricultural economics from the University of Idaho, 16 years as a county clerk and two terms in the state senate before joining the board. He said the board aims to provide “a fast and simple and a neutral process where [the public] can appeal their taxes and or their exemptions.”

Kenneth Noon said serving on the Board of Tax Appeals was “my capstone responsibility and job.” Noon described a background as a University of Idaho graduate, military service, about 30 years as a real estate appraiser, teaching at the university and prior service on the Real Estate Appraisal Board. He said he has served on the Board of Tax Appeals for several years and looks forward to continuing his work.

Committee members asked about the board’s size, workload, travel and pay. Heinrich said the board currently has three members who divide hearings geographically: Noon attends hearings in the Moscow area, another member, Wallace, handles Eastern Idaho, and Heinrich covers Southwestern Idaho. Heinrich said the board employs four staff members. He described the annual number of hearings as variable: “historically we may do 200 to 300 hearings in a year,” he said, noting unusual years when counts were as high as about 800 and as low as about 60–70.

Heinrich outlined compensation as pay only for days worked, with a current rate of $300 per day for a hearing and per diem for expenses; he described the role as part-time. Both nominees emphasized institutional continuity and mentoring newer members.

Chairman Ricks told the committee it would take up votes on the reappointments at the panel’s next meeting. No formal confirmation votes were taken during the hearing.

The committee did not reference state statutes or other legal citations during the public portion of the hearings. The nominations will return to the committee for a vote at a later meeting.