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Board of Tax Appeals requests $29,200 to raise members’ per diem to $400; director cites caseload and training needs

3452972 · February 7, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

The Board of Tax Appeals asked for $29,200 in ongoing general-fund dollars to raise a three-member board's per diem from $300 to $400; the agency said members average an 80-day work year, require extended prep and training, and the change would require amending Idaho Code 63-3804.

Legislative services analyst Christopher Lahoset presented the Board of Tax Appeals’ FY2026 enhancement seeking $29,200 in ongoing general-fund support to raise each board member’s per diem from $300 to $400.

Director Cindy Pollock told the Joint Finance-Appropriations Committee the board is a three-member quasi‑judicial body that hears tax appeals from the Idaho State Tax Commission and county boards of equalization and that the request would require legislation to amend Idaho Code section 63-3804. Pollock said the board…

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