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Board of Tax Appeals seeks higher per diem; JFAC questions workload and reversions
Summary
At a Joint Finance-Appropriations Committee hearing, the Board of Tax Appeals requested a $29,200 ongoing increase to raise per-diem pay for its three part-time board members from $300 to $400 a day; lawmakers pressed staff and the director on prep time, caseloads and recent reversions.
The Joint Finance-Appropriations Committee heard a budget presentation for the Idaho Board of Tax Appeals in which staff and the agency director described the board’s caseload and requested an ongoing $29,200 increase to raise the board members’ per diem from $300 to $400 per day.
Christopher LaHoset, a budget and policy analyst with the Legislative Service Office, told members the board has three part-time members who act in a quasi-judicial capacity and that the agency’s request would increase the per diem authorized by statute (requiring legislation to amend Idaho Code section 63-3804). LaHoset said the $300 daily rate equates to roughly $37.50 an hour under the board’s internal 80‑day-per‑year model; the $400 request would equate to approximately $50 an hour.
“...the 3 board members act as administrative law judges who preside over public tax appeals hearings across the state,” LaHoset said. He added the change would require statutory amendment.
Director Cindy Pollock described the board’s work and defended the requested increase as a recognition of expertise and time required. Pollock said the board typically manages about 300 appeals per year, with caseloads varying by year. “Their model is ... funded for 80 days,” Pollock said, and the members break prep and decision time into hourly increments to complete the work and meet a statutory May 1 decision deadline.
Several lawmakers pressed the agency on workload and budget reversions. Representative Tanner asked why the board is requesting additional funds while the agency has reported reversion of unspent dollars in recent years; Pollock replied the agency is cost-conscious and that years with many settled cases reduce the need for travel and board time, producing reversions.
Senator Beierke asked about the drivers of the proposed increase and whether it reflects inflation or workload; Pollock said the current $300 rate was last raised to that level in 2017 from $200 (and that earlier increases date to the board’s creation). Other members probed whether the per diem covered preparation time; Pollock and staff said prep and decision-making time are part of the 80-day funding model and the board employs internal policies to allocate those hours.
Pollock said the agency’s statutory authorization is in Idaho Code section 63-3801 and that the per diem change would require amendment to section 63-3804. She also described the board’s staffing as small and cross-trained; staff produce written decisions that can run multiple pages with findings of fact and conclusions of law.
No committee vote or formal action occurred during the presentation. Members asked staff to incorporate these details as the committee considers the agency’s FY2026 budget request.
