Senate committee hears gubernatorial reappointments to Board of Tax Appeals; minutes approved

The Senate Local Government and Taxation Committee on an early-morning meeting heard gubernatorial reappointments to the Board of Tax Appeals from Lee Heinrich and Kenneth Noon, and approved committee minutes from Jan. 15, 2025.

The reappointments were introduced but not voted on; Chairman Ricks said the committee will take up confirmations at its next meeting. Lee Heinrich, chairman of the Board of Tax Appeals, and Kenneth Noon, a current board member, each described their backgrounds and the board’s work for the record.

Heinrich, who identified himself as chairman of the Board of Tax Appeals, told the committee the three-member board aims to provide the public “a fast and simple and a neutral process where they can appeal their taxes and or their exemptions.” He described the board’s process as similar to a legislative committee’s: “we consider the pros and we consider the cons. We looked at the facts, and then we tried to implement and interpret the policies … put into statute,” he said. Heinrich noted he has served on the board since February 2013, has been chair since February 2019, attended the National Judicial College in Reno and has “conducted hundreds of hearings.”

Kenneth Noon told the committee the role is “probably… my capstone responsibility and job,” and described a background that included military service, a graduate degree in architecture, about 30 years as a real estate appraiser and roughly 20 years teaching appraisal and related subjects at the University of Idaho. Noon said Governor Little forwarded his nomination and that he has served multiple terms on the Board of Tax Appeals.

Committee members asked how the board operates. Heinrich said the board has three members who typically cover different regions of the state to limit travel: one member based near Moscow handles hearings in that area, another based in Preston handles Eastern Idaho, and Heinrich, who lives in Cascade, handles Southwestern Idaho. He said the board has a four-person staff, and historically hears “200 to 300 hearings in a year,” though one recent year included about 800 hearings in Bannock County; he said this year there were only about 60 to 70 final decisions.

On compensation, Heinrich said board members are not salaried; they are paid when they work, currently $300 per day for hearings plus per diem and additional hourly pay for follow-up work.

Formal action during the meeting was limited to approval of the committee minutes from Jan. 15, 2025. Senator Taylor moved to approve the minutes and the motion was seconded; the minutes were approved by a voice vote.

Chairman Ricks said both appointees’ confirmations are expected to be taken up and voted on at the committee’s next meeting.