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What are special assessment taxes?

Many types of special assessments levied by various boards, districts, and municipalities can become a lien on real property. Some special assessments are levied for construction or improvement projects administered by the boards, districts, or municipalities, and these assessments may be for a certain number of years. The boards, districts, or municipalities may also levy a recurring annual assessment for operating expenses.

Special assessments might be levied for projects such as the following examples:

  • Waterworks or water supplies
  • Sewer and water system improvements
  • Roads and streets
  • Cleaning, mowing and dilapidated building demolition
  • Sidewalks
  • Public utilities installation
  • Fire protection districts
  • Irrigation districts

No property situated in a special assessment district is exempt from assessment payments. These assessments are made to pay for construction costs, which may be payable over a period of years, and the cost of annual operations.

The municipalities collect special assessments. If the payments become delinquent, the municipal clerk certifies the delinquencies to the County Treasurer. The County Treasurer issues a receipt. The County Treasurer collects these delinquent special assessments in the same manner as ad valorem real property taxes.