The Idaho State Tax Commission is part of the executive branch. Its four commissioners are appointed by the governor and confirmed by the state Senate. Each commissioner serves a six year term. The commission enforces Idaho’s tax laws and works to educate the public about their role in the state tax structure.
There are four divisions of tax commission: audit and collections, revenue operations, property tax and general services.
- Audit and Collections employees make up roughly half of the Tax Commission, and are responsible for enforcement actions, including audits, tracking non-filers, and collecting unpaid accounts.
- Revenue Operations processes tax returns and payments. It’s the second largest division in the Tax Commission.
- Property Tax appraises public utilities and provides technical assistance and education for Idaho’s counties to help them administer the property tax system. The Tax Commission conducts studies each year to determine whether counties are in compliance with state guidelines for proper administration of the property appraisal and taxing system.
- General Services consists of Legal and Tax Policy, Information Technology, Management Services, Human Resources, and Taxpayer Services.
Source: Idaho Tax Commission
The current commissioners are Tom Katsilometes, David Langhorst and Rich Jackson. Republican House leader Ken Roberts was appointed to the commission by Gov. C.L. “Butch” Otter in July, that appointment requires legislative confirmation.