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Board of Tax Appeals seeks per-diem increase; director cites part‑time workload and training
Summary
The Board of Tax Appeals asked JFAC for a $29,200 ongoing appropriation to raise per‑diem pay for its three part‑time board members from $300 to $400 per day. The director told lawmakers the board averages about 80 working days per year and requires significant preparation and training.
The Joint Finance-Appropriations Committee reviewed a budget enhancement request from the Board of Tax Appeals to raise the daily per‑diem paid to its three board members.
Christopher LaHozet, a budget analyst with the Legislative Services Office, said the agency requested $29,200 in ongoing general‑fund personnel costs to increase per‑diem from $300 to $400 per day. The board estimates it works about 80 days per year; the $300 per diem equates to about $37.50 per hour under that model and $400 would be roughly $50 per hour. The change would require statutory amendment to Idaho Code section 63‑3804.
Board director Cindy Pollock told the committee the board’s work resembles quasi‑judicial duties and requires preparation and decision time in addition to hearings. “The board is only allowed to work 80 days. They’re funded for 80 days…they have prep time and then decision making time, built in their model,” Pollock said. She described a multi‑step training process: new board members attend an intensive two‑week judicial college and undergo about a year of on‑the‑job training before presiding over hearings.
Pollock said the board’s usual caseload is about 300 appeals per year and that the agency is organized to schedule hearings across the state; the three members are situated in East, North and Central Idaho to reduce travel. She said over a ten‑year average about 39 percent of appellants achieved a modification or favorable ruling at the board.
Lawmakers asked for additional context. Representative Tanner noted the agency reverted roughly $80,000 in FY2024 and questioned whether the per‑diem increase was appropriate given available funds. Pollock replied that reversions occur when hearings are settled and board time is not used; she said the requested increase is intended to raise compensation, not to fund additional days.
Legal and statutory references: Pollock and analysts noted authorization for the Board of Tax Appeals in Idaho Code section 63‑3801 and that per‑diem changes would require action under section 63‑3804.
No formal committee vote occurred during the hearing; committee members asked staff and the director follow‑up questions.
