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Board of Tax Appeals seeks per-diem increase; committee hears caseload, training and reversion questions
Summary
The Board of Tax Appeals requested a $29,200 ongoing increase to raise board member per diems from $300 to $400 per day. Directors told JFAC the board handles roughly 300 cases per year, is funded for 80 workdays per member, and requires training and preparation time before members preside over hearings.
Christopher LaHoset, a budget and policy analyst with the Legislative Services Office, presented the Board of Tax Appeals budget and enhancement request. He summarized that the three-member quasi‑judicial board is authorized in Idaho Code §63-3801 and currently operates with four full-time–equivalent (FTE) positions in the agency’s small staff. The board requested $29,200 in ongoing general fund to increase member per diems from $300 to $400 per day; the agency said this change would require legislation to amend…
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