Special Assessment

Assessment made against a property to pay for a public improvement by which the assessed property is supposed to be especially benefited, such as sewers, curbs, or sidewalks.

An Assessment made against a property to pay for a public Improvement by which the assessed property is supposed to be especially benefited.
Example: The Lawsons own a house in a developing section of the city. When the city constructs curbs and gutters along their street, the Lawsons are levied a special assessment, in the form of a one-time tax, to pay for the construction.

A compulsory charge imposed by a government upon the owners of a restricted group of properties to defray the cost of a specific improvement or service, presumably of general benefit to the public and of special benefit to the owners of such properties.

A real property tax proportionately levied on homeowners and landowners to cover the costs of improvements that will be for the benefit of all upon whom it is imposed.

For example, a special assessment might be made to pay for sidewalks or sewer connections.