- 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.
Origin of special assessment
First recorded in 1870–75
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2018
- (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