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Board of Tax Appeals seeks $29,200 to raise per diem, director says change requires statute amendment

2490612 · February 7, 2025
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Summary

The Board of Tax Appeals requested an ongoing $29,200 to raise members’ per diem from $300 to $400 per day; the board and analysts said the change would require amending Idaho Code 63-3804.

Legislative staff and the Board of Tax Appeals told the Joint Finance-Appropriations Committee that the agency is requesting $29,200 in ongoing general fund support in FY2026 to raise the board members’ per diem from $300 to $400 per day.

Christopher LaHoset, a budget and policy analyst with the Legislative Services Office, said the board’s request reflects a proposed increase that would change the board-members’ equivalent hourly rate from roughly $37.50 to about $50 based on an 80-day-per-year work model. LaHoset said the requested change would require legislation to amend Idaho Code section 63-3804.

Director Cindy…

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