What is a special assessment and how does it differ from a property tax?

A special assessment is a charge levied against properties that benefit directly from a specific public improvement, such as new sidewalks, street paving, sewer lines, or streetlights. Unlike general property taxes that fund broad public services and are based on assessed value, special assessments are based on the benefit received by each property and fund a specific improvement. They are typically a one-time charge or spread over several years. Special assessments create a lien on the property that must be disclosed to buyers.