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Board of Tax Appeals seeks $29,200 to raise members’ per diem from $300 to $400; director says board works about 80 days a year

2578747 · February 7, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

The Board of Tax Appeals requested an ongoing $29,200 to raise member per diem to $400 per day; the board, which has four full-time positions and averages about 300 cases annually, told the Joint Finance panel that members do prep and decision-making outside hearing days.

BOISE — The Board of Tax Appeals asked the Joint Finance-Appropriations Committee for an ongoing budget increase to raise board member per diem from $300 to $400 per day, a change the agency says reflects the workload and qualifications required of part-time, quasi-judicial board members.

Christopher LaHozet, a budget and policy analyst with the Legislative Services Office, summarized the agency’s request: $29,200 in ongoing personnel costs from the general fund to increase the per diem for three board members who preside over hearings. The agency’s materials say the current $300 per day equates to about $37.50 per hour under the board’s model; the requested $400 per day would equate to about $50 per hour assuming…

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