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

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

Hagerty’s point was that the cost of the special assessment will ultimately be borne by consumers.

From Los Angeles Times • Apr. 21, 2023

In the cases of Silicon Valley Bank and Signature Bank, any losses to the deposit insurance fund will be covered through a "special assessment" fee on banks, according to the FDIC.

From Reuters • Mar. 27, 2023

The American Federation of Labor levied a special assessment on all its members in aid of the strikers.

From A History of Trade Unionism in the United States by Perlman, Selig