Board of Review

Board of Review Information

The Hayes Township Board of Review has 3 members who are all resident taxpayers of the township. In March, an organizational meeting is held to inform the board members the changes that are proposed for the coming assessment year. Every March property owners will have the opportunity to make inquiries about their proposed assessments and to protest the values if they feel they are unfair.

Notices are sent to the owners in February with the value information and with the times of the board of review meetings. Each township is now required to hold a night session.

Non-residents are allowed to appeal their assessments by mail. Mail needs to be sent to the assessor: Mary Sanders, 7200 Hayes Tower Road, Gaylord, MI 49735. There is no mail delivered to the township hall. Letters must be received prior to the last day of the board meetings. Residents are expected to attend in person.

When the board members have finished their work, the assessment roll is turned over to county equalization for the county process in preparation for state equalization in May.

Because the Gaylord Community Schools collect a summer tax, Hayes Township does hold a July session. There is also a December board of review. These sessions are for the purpose of correcting homestead status and for correction of errors of mutual fact and clerical error. These boards of review cannot deal with value disputes.

All board of review meetings are governed by the provisions of the open meetings act. Proper notices are given as to the dates of each session.