Board of Tax Appeals seeks $29,200 to raise member per diem from $300 to $400; director says members work prep and hearing days

The Board of Tax Appeals asked the Joint Finance-Appropriations Committee for $29,200 in ongoing general fund to raise the daily per diem for its three board members from $300 to $400. The agency's director, Cindy Pollock, told the committee the board members act as administrative law judges, travel statewide for hearings and have preparatory and decision-making time outside of formal hearing days.

The request and statute

Budget analyst Christopher LaHozet (Legislative Services Office) summarized the request and said the increase would change an hourly-equivalent rate calculated on an 80‑day work schedule. "The 3 board members act as administrative law judges who preside over public tax appeals hearings across the state," he said and noted the change would require legislation to amend Idaho Code section 63‑3804.

Director Cindy Pollock and staff described workload and training

Pollock told senators and representatives the board is funded for 80 days per year and the members "do have prep time and then decision making time, built in their model." She said the board schedules most hearings for a day but that individual hearings can run from 90 minutes to a week depending on complexity, and that the board trains new members for more than a year before assigning hearings.

Caseload and finances

- Caseload: Pollock said the board typically handles approximately 300 appeals per year on average but can vary widely; a previous year included several hundred appeals from a single county after a local catastrophe.

- Budget composition: The agency has four full‑time positions, is primarily funded from the general fund, and historically spends about 80% of its expenditures on personnel and 12% on operating costs.

Legislative questions and concerns

Lawmakers pressed on whether per diem covers prep time and on recent reversions: Senator Wintrow asked whether board members are compensated for prep work; Pollock confirmed prep and decision time are part of the model. Representative Tanner asked why the agency would seek increased per diem while reverting other funds; Pollock responded that unused board days are reverted but the per‑diem rate reflects compensation and training costs, including attendance at judicial college training and a lengthy internal training model.

Why it matters

The Board of Tax Appeals provides a quasi‑judicial forum for taxpayers to challenge county and state tax decisions and issues decisions that include findings of fact and conclusions of law. The board's request would increase per‑diem compensation for members who serve part time but undertake substantial hearing, preparation and decision work.

Next steps

Committee members did not take a vote during the presentation. LSO and agency staff remain available for follow‑up questions; any change to the per diem rate would require legislation amending Idaho Code §63‑3804.