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

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Example Sentences

See Examples For:

special assessment

Across all buildings, the median special assessment bill has risen from $930 to $1,100 in the last four years.

From MarketWatch ● Sep. 18, 2026

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

A special assessment by the Federal Deposit Insurance Corporation had reduced per-share earnings by 74 cents, the bank said.

From New York Times ● Jan. 12, 2024

How is the cost of street and sidewalk paving met in your city,—by special assessment on the property benefited, or by appropriation out of the city treasury?

From Government in the United States National, State and Local by James Wilford Garner

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