Introduction
The Board of Tax Appeals is the highest administrative tribunal to hear appeals relating to ad valorem (property), income, sales, compensating use, and inheritance taxes, along with other matters involving taxation by state and local taxing authorities. The Board is divided into two divisions:
- The Regular Division has broad jurisdiction to hear and decide tax matters, including property tax appeals, appeals from final determinations of the Department of Revenue, tax grievances, applications for exemptions from property tax, countywide reappraisal requests, and no-fund warrant requests; and
- The Small Claims and Expedited Hearing Division oversees appeals for the valuation of single-family residential properties and commercial properties that are appraised at $3.0 million or less.
Fee Fund Financing
Prior to FY 2012, the Board was primarily funded with State General Fund (SGF) dollars. Over time, financing for the Board has shifted toward a greater reliance on the Board of Tax Appeals (BOTA) fee fund. Filing fees have been increased to support agency operations and offset reductions to the SGF. In FY 2024, funding for the Board was:
- 46.5 percent SGF;
- 53.4 percent from the BOTA Filing Fee Fund;
- 0.1 percent from the American Rescue Plan Act funds; and
- 0.1 percent from the Duplicating Fee Fund.
[Note: The Duplicating Fee Fund was closed in FY 2024.]
As of September 15, 2025, the BOTA Fee Fund has a balance of $953,325. Since the creation of the fee fund, several regulations have impacted the revenue collected, including the removal of the:
- Filing fee for not-for-profit organizations’ appeals under $100,000;
- Residential filing fee; and
- Filing fees assessed to municipalities and political subdivisions.
The table below shows the amount in receipts the Filing Fee Fund received for FY 2016–FY 2024.
| Fiscal Year | Receipts |
|---|---|
| FY 2016 | $878,015 |
| FY 2017 | $944,818 |
| FY 2018 | $1,028,606 |
| FY 2019 | $819,183 |
| FY 2020 | $872,802 |
| FY 2021 | $872,636 |
| FY 2022 | $902,085 |
| FY 2023 | $949,575 |
| FY 2024 | $1,133,609 |
| FY 2025 | $1,128,325 |
The amount collected in FY 2024 was attributable to an increase in incoming cases from the Regular Division. Additionally, the 2024 Legislature approved reducing BOTA Filing Fee Fund expenditures by $150,000 and substituting these expenditures with funding from SGF in FY 2025.
The table below shows the ten-year expenditure history for the BOTA Filing Fee Fund:
| Fiscal Year | Expenditures |
|---|---|
| FY 2016 | $754,737 |
| FY 2017 | $1,030,906 |
| FY 2018 | $918,816 |
| FY 2019 | $945,802 |
| FY 2020 | $959,350 |
| FY 2021 | $862,880 |
| FY 2022 | $1,010,487 |
| FY 2023 | $1,064,798 |
| FY 2024 | $1,173,069 |
| FY 2025 | $933,059 |
The ending balance was $972,877 at the end of FY 2025. The Board estimates it will receive $950,000 in filing fees in FY 2026, which would lead to an ending balance of approximately $819,808.
By Chardae Caine and Edward Penner.
See Taxation for more.