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Board of Tax Appeals seeks $29,200 to raise per diem from $300 to $400; legislators question workload and training
Summary
The Board of Tax Appeals requested $29,200 in ongoing general‑fund personnel authority to raise board members’ per diem from $300 to $400 per day (about $37.50/hour to $50/hour using the board’s 80‑day funding model). Legislators asked about prep time, caseload, training and year‑to‑year reversions.
Christopher LaHozet, budget and policy analyst with the Legislative Services Office, presented the Board of Tax Appeals’ FY2026 enhancement request and said the agency requested $29,200 in ongoing personnel costs to raise board member per diem from $300 to $400 per day.
LaHozet described the calculation and legislative change needed: "The board of tax appeals request $29,200 in ongoing personnel costs from the general fund to increase the per diem for board members from $300 to $400... This change will require legislation to amend section 63‑3804 of Idaho Code."
Director Cindy Pollock, who appeared with financial specialist Rachel…
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