In order to better serve the public in hearing Supervisor of ​Assessment level appeals, the Department, to the extent possible, will provide alternative hearing schedules for reassessment appeals. 

However, supervisors are not prohibited from accommodating property owners on a request basis for other appeals, if it is deemed appropriate by the supervisor. 

The assessment notice will provide notification to property owners of the availability of these hearings. Supervisors may schedule evening ​hearings and Saturday hearings as needed.

Locational hearings may be established in the assessment area. However, these locational hearings must be held in adequate facilities such as a public library or school, which would not incur a significant cost to the Department. Availability of these sites should be ascertained by the time notices are mailed.

Supervisors shall schedule all hearings within 120 days of receipt. An attempt should be made to schedule all hearings prior to May 1.