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

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 Pollock told the committee the board is a three-member, quasi-judicial panel that typically handles about 300 appeals a year and that board members perform pre-hearing preparation, hearing time and post-hearing decision writing. Pollock described the workload and training required to serve on the board and said the board is funded for 80 days of service annually; she said board members are often retired professionals who must be trained and cannot take other employment during substantial hearing periods.

What committee members asked and what the agency said - Senator Wintrow asked whether board members are compensated for prep time; Pollock said prep and decision-making time are included in the board’s 80-day model and that the board uses an internal policy to account for prep and decision time. - Representative Tanner and others questioned the request’s timing given recent reversions; Pollock said reversions reflect unused board days when matters settle before hearings and that pay rates and actual days used are separate budget considerations. - Senator Beierke asked why the last increase (from $200 to $300) occurred; Pollock said the prior rate had been in place since 1999 and the requested increase reflects changes in compensation norms and the specialized nature of the work.

Statutory reference and next steps LaHoset cited agency authorization at Idaho Code section 63-3801 and noted the per diem change would require amending Idaho Code section 63-3804. The committee did not take a vote on the statutory change; the request will remain part of the agency’s FY2026 budget enhancement requests for JFAC consideration.

Provenance: Presentation and Q&A occurred during the Board of Tax Appeals budget hearing; the agency’s request and statutory citation were presented by Legislative Services Office analyst Christopher LaHoset and Director Cindy Pollock.