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Board of Tax Appeals seeks higher per diem as staff and members describe caseloads and training needs
Summary
The Board of Tax Appeals requested $29,200 in ongoing general fund to raise per diem for three board members from $300 to $400 per day; the board and staff described caseload volumes, training and the part-time 80-day model used to calculate pay.
The Board of Tax Appeals asked the Joint Finance-Appropriations Committee for an ongoing $29,200 increase to raise the per diem paid to its three board members from $300 to $400 per day.
Christopher LaHoset, budget and policy analyst with the Legislative Services Office, said the agency requested $29,200 in ongoing personnel costs to raise board-member per diems. The agency told the committee the increase would change an hourly-equivalent rate from about $37.50 to about $50 based on an 80-day-per-year work model and would require legislation to amend Idaho Code section 63-3804.
Director Cindy Pollock described the board's workload and training model. Pollock said the board typically handles roughly 300 cases per year on average, though caseloads vary: previously the office received 600 appeals from one county after a local catastrophe. She said many cases are scheduled across the state, hearings can last from 90 minutes to multiple days and decisions can be lengthy, sometimes 20 pages or more.
Pollock said the three board members are expected to complete prep work and decision writing as part of their work model and that board members are limited to 80 paid days per year. She described a multi-stage training process that can take more than a year, including attendance at judicial college and on-the-job mentoring.
Committee members asked whether the agency has historically reverted unspent funds; Pollock said the agency routinely returns unused appropriations when work is not needed. Representative Tanner asked whether the requested increase was justified when the agency has reverted funds in prior years; Pollock and staff replied that pay rates are separate from actual days worked and that if board members work fewer days the agency will revert the unused funding.
No formal committee action or vote was recorded during the presentation.
The agency cited its authorization in Idaho Code section 63-3801 and noted that the requested per-diem change would require amendment to section 63-3804.
