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Board of Tax Appeals requests $29,200 to raise per diem to $400; change would require statute amendment
Summary
The Board of Tax Appeals asked JFAC to fund a $29,200 ongoing increase to raise each board member's per diem from $300 to $400; the change would require amending Idaho Code section 63-3804. Board leaders emphasized part-time limits (80 days per year), training needs and a roughly 300-case annual caseload.
Christopher LaHoset, a budget and policy analyst with the Legislative Services Office, presented the Board of Tax Appeals’ budget and a requested ongoing enhancement to member compensation.
LaHoset said the three-member Board of Tax Appeals provides quasi‑judicial hearings for taxpayers appealing decisions by the Idaho State Tax Commission or county boards of equalization and is authorized under Idaho Code section 63-3801. The agency is staffed with four full‑time positions (FTP) following a prior reduction; over a five‑year average the board has filled about 89% of its authorized FTP and used about 84% of its personnel appropriation.
Director Cindy Pollock described the board’s workload and the rationale for the pay increase. The agency requests $29,200 ongoing from the general fund to raise the per diem from $300 per day to $400 per day for the three board members. Pollock said the board’s model limits members to 80 workdays per year; under the current $300 per day rate, the hourly equivalent was about $37.50 and the proposed $400 day rate would be roughly $50 per hour based on the agency’s 80‑day model. Pollock said the board members use prep and decision time in addition to hearing days and that members typically must be trained for about a year before presiding at hearings.
Pollock also told senators and representatives the typical caseload the board is funded to handle is about 300 appeals per year, though that can spike — she cited a recent year when one county produced several hundred appeals and the office requested supplemental board time. The agency noted a 10‑year average in which appellants obtained a modification or favorable change in about 39% of appeals.
Representative and senator questions focused on whether per diem covers preparation time, past reversions to the general fund, and whether the requested increase is needed when some funds were reverted in prior years. Pollock said the board is cost‑conscious and that reversion can occur when hearing time and travel are not used; she said the requested increase reflects the time commitment and specialized training required for members. LaHoset noted the increase would require legislation to amend Idaho Code section 63-3804.
No formal committee action was taken during the hearing; staff and the director said they would provide additional information if requested.
