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Hillsdale Board of Review keeps Laycock as chair, reappoints Jaeger as secretary; adopts appeal procedures
Summary
At its March 3, 2026 organizational meeting the Hillsdale Board of Review elected D. Kerry Laycock as chair and Becki Jaeger as secretary, reviewed required training and formalized taxpayer appeal procedures including quorum rules, FOIA guidance, and petition filing requirements.
D. Kerry Laycock called the Hillsdale Board of Review to order March 3, 2026, led the Pledge of Allegiance and was reappointed chair; Becki Jaeger was reappointed secretary after a unanimous board vote. Assessor Kimberly Thomas, MAAO, attended in an advisory capacity and showed the Assessing District Required Board of Review training report (form 5731).
The board approved the organizational agenda and reviewed correspondence and assessor reports, including three open appeals noted to the Michigan Tax Tribunal or State Tax Commission. Thomas told the board this was a “NON audit year” and that STC bulletins and guidelines were emailed to Laycock and Jaeger; board members recorded that Tony Vear does not have access to email.
The board then reviewed procedural rules for taxpayer appeals. The board cited MCL 211.32 when describing quorum requirements and instructed members that if fewer than a quorum were present the assessor or any other present member must notify absent members to attend; meetings not held as scheduled must meet the next Monday and proceed with like powers. The board also recorded guidance from the State Tax Commission on the Open Meetings Act and FOIA: local Board of Review work does not meet the requirements for closed session, and documents submitted to the board are subject to FOIA, placing responsibility on petitioners to redact sensitive information.
On procedures for appearances, the board recorded that petitions may be submitted in person or in writing, that appearances by authorized representatives are allowed if accompanied by a signed letter of authorization, and that petitioners must complete and sign page 1 of form L‑4035. The assessor will attend BOR meetings to provide administrative support but will not argue appeals unless asked; the assessor also provides property record cards printed from the current database.
The board set recommended in‑person appointment practices (15‑minute blocks, scheduled by the assessing department with walk‑in provisions) and clarified that decisions may be made at the time of presentation or tabled for further review. In the event of a two‑member meeting and a tie vote, the board may ask an alternate (if filled) to cast a deciding vote. The meeting record shows the board recorded these rules to guide handling of the upcoming appeals docket.
The board recessed at 10:40 a.m. to reconvene for the scheduled taxpayer appeals hearing.
The meeting minutes show no public comments during the organizational meeting.
