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

Prosecutors sought a six-month prison term for Laube, along with a year of supervised release, a $25 special assessment and a $2,000 fine.

From Los Angeles Times • Apr. 5, 2024

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

While they unite in the Western Forestry and Conservation Association, and levy a special assessment to support its work, the local organizations are wholly independent in their actual forest fire work.

From Practical Forestry in the Pacific Northwest Protecting Existing Forests and Growing New Ones, from the Standpoint of the Public and That of the Lumberman, with an Outline of Technical Methods by Allen, Edward Tyson