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Senate committee hears reappointments for Board of Tax Appeals; approves minutes
Summary
The Idaho Senate Local Government and Taxation Committee heard two gubernatorial reappointment hearings for the Board of Tax Appeals — current chair Lee Heinrich and member Kenneth Noon — and approved committee minutes from Jan. 15, 2025. No confirmation votes were taken; the committee said it will vote at a subsequent meeting.
The Senate Local Government and Taxation Committee on Monday heard testimony from two gubernatorial reappointment nominees for the Board of Tax Appeals and approved committee minutes from its Jan. 15, 2025 meeting.
Lee Heinrich, the current chairman of the Board of Tax Appeals, told the committee he was humbled by the reappointment and reviewed his service and the board’s caseload and procedures. "We provide a service of being the administrative judge in tax hearings and giving the public a fast and simple and a neutral process," Heinrich said, adding that the board aims to insert "a little bit of common sense" into proceedings.
Heinrich told the committee the board has three members and a staff of four. He said the three-member structure is designed to limit travel by assigning members to regions: one member handles hearings in northern Idaho, another in eastern Idaho and Heinrich covers southwestern Idaho. He said the board typically holds about 200 to 300 hearings per year, though he noted one year when Bannock County allowed about 800 hearings and that in the most recent year the board had only about 60–70 hearings. Heinrich said members are not salaried: "We only work, or get paid when we work. If we have a hold of hearing, it's $300 a day at the current time," plus per diem.
Kenneth Noon, also nominated for reappointment, described his background in military service, architecture and a long career as a real estate appraiser and educator. Noon said the role on the Board of Tax Appeals requires judges to be prepared to "wear many hats" when guiding taxpayers through a process that can be unfamiliar and complex, and praised mentorship from more experienced members.
Committee members asked for basic operational details about the board, including member locations and how hearings are distributed. Heinrich and Noon described the regional arrangement and the practice that at least two of the three board members must concur before a final decision is issued.
No confirmation votes were taken during the hearing. Committee chair Senator Ricks told the nominees that the committee will take up the reappointments and vote at its next meeting.
Before adjourning, the committee moved to approve the minutes of its Jan. 15, 2025 meeting. Senator Taylor moved to approve the minutes; the motion was seconded and the committee voted "aye" to approve. The chair declared the meeting adjourned.
The reappointments will return to the committee for a confirmation vote at a later meeting; no final action on those nominations was recorded in the transcript provided.
