Hillsdale Board of Review retains chair, reviews appeal procedures and training

The Hillsdale Board of Review held an organizational meeting on March 3, 2026, where members re-elected D. Kerry Laycock as chair and retained Becki Jaeger as secretary through December. The motion to keep the current officers passed unanimously after roll call established a quorum.

Assessor Kimberly Thomas, MAAO, presented the completed Assessing District Required Board of Review training (form 5731) and distributed State Tax Commission bulletins and guidelines. Thomas briefed the board on statutory and procedural responsibilities, emphasizing that BOR business does not qualify for a closed session under the Open Meetings Act and that materials submitted to the BOR are subject to FOIA; petitioners are responsible for redacting sensitive information before filing.

Thomas also outlined appeal logistics: petitions may be made in person or in writing; third-party appearances require a signed letter of authorization; exemption applications must be signed by claimants; and every petitioner must complete page 1 of form L-4035 to register an appeal. The assessor advised that, except for specific exemptions or after an STC/MTT order, changes to the assessment roll cannot be made after the first Monday in March without BOR action.

To manage in-person hearings, the board recommended scheduling appointments in 15-minute blocks, with walk-ins assigned the next available slot. The chair will call petitioners at their appointed time and determine any time limits. Written petitions are presented to the BOR by the assessor; the board may request additional documentation or contact petitioners with follow-up questions.

The meeting set the procedural framework that guided the multi-day taxpayer appeals held March 9–10 and March 23. No public comments on the agenda were offered at the organizational meeting. The BOR recessed to begin hearings and to apply the procedures reviewed during the organizational session as cases were heard.