The Idaho House Appropriations Committee convened on February 7, 2025, to discuss budgetary matters concerning the Board of Tax Appeals. The meeting focused on the board's operational needs, including the handling of appeals and proposed increases in compensation for board members.
Director Pollock provided an overview of the board's workload, noting that the average number of appeals typically hovers around 300, but can spike significantly during peak times, such as the 600 appeals received from Bannock County during a past catastrophe. The board manages these appeals through a structured process akin to court proceedings, with hearings scheduled across various regions of Idaho to minimize travel for board members.
The discussion shifted to the board's compensation structure, particularly the proposed increase from $300 to $400 per appeal. Director Pollock explained that the last increase occurred in 2017, and the current proposal reflects both inflation and the growing complexity of cases. The board members, who often have legal or appraisal backgrounds, require extensive training before they can effectively serve, which adds to the justification for the pay increase.
Representative Tanner raised concerns about the board's recent budget reversions, totaling $80,000 in 2024, questioning the necessity of the proposed increase in light of these savings. Director Pollock clarified that while the board aims to revert funds whenever possible, the increase in compensation is essential to attract and retain qualified individuals for the demanding role.
Senator Wintory expressed support for adequately compensating board members, likening their responsibilities to those of pardons and parole officials. He emphasized the importance of the board's work in preventing the court system from becoming overwhelmed with tax-related cases.
In conclusion, the committee acknowledged the need for a balance between budgetary constraints and the necessity of fair compensation for board members. The discussions highlighted the critical role the Board of Tax Appeals plays in the state’s tax system and the ongoing challenges it faces in managing its workload effectively. Further deliberations on the proposed compensation increase are expected as the committee continues to evaluate the board's budgetary needs.