In order to better serve the public in hearing Supervisor of Assessment level appeals, the Department, to the extent possible, will provide for some evening and Saturday hearings, and some regional locations for hearings. There will not be a requirement to offer these alternatives for new property appeals. However, supervisors are not prohibited from accommodating property owners on a request basis for the above option, 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.

Owners of income producing commercial real property may typically need a reasonable period of time following the end of the calendar year in which to account for income and expenses. For this reason, appeals of income producing commercial real property should not be scheduled before March, except with the consent of the property owner.