special assessment

American  

noun

1. a tax levied by a local government on private property to pay the cost of local public improvements, as sidewalk construction or sewage disposal, that are of general benefit to the property taxed.

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special assessment British  

noun

1. (in the US) a special charge levied on property owners by a county or municipality to help pay the costs of a civic improvement that increases the value of their property

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Etymology

Origin of special assessment

First recorded in 1870–75

Example Sentences

Upgrades through these loans can be treated as a public benefit and repaid through a special assessment on the property tax bill, which can reduce risk and lower capital costs.

From The Wall Street Journal • Apr. 16, 2026

Anderson also waived a $2,000 fine proposed by prosecutors, citing Woodbury’s financial circumstances, and ordered him to pay a mandatory $10 special assessment, according to the judgment.

From Los Angeles Times • Jan. 7, 2026

Mr. Walters was ordered to pay a $500 fine, a $500 community service payment to the Yellowstone Forever Wildlife Protection Fund, a $30 special assessment and a $10 processing fee, the U.S.

From New York Times • Jun. 2, 2023

To recoup the loss to the FDIC’s Deposit Insurance Fund, the special assessment will charge 0.125% of each bank’s uninsured deposits over $5 billion.

From Washington Times • May 24, 2023

He was ever first to talk in favor of any new imposition of taxes, or special assessment, especially when he smelled a contract or a farming assignment behind it.

From The Social Cancer by Derbyshire, Charles E.