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.

---

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

---

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

After a period of public comment, the FDIC's May 2009 final rule on a special assessment put the cost burden more heavily on the shoulders of the biggest financial institutions.

From Reuters • Apr. 12, 2023

But the paving could not be made better without a special assessment upon the property owners of the vicinity, and paying more taxes is exactly what his constituents do not want to do.

From Democracy and Social Ethics by Addams, Jane