Special Assessments for Road Construction

updated: Wednesday, December 28, 2011

Special assessments are one way that property owners pay for the benefit they receive from construction or repair of streets, sidewalks and alleys. The cost of a public improvement is usually divided on a front-foot or area basis. Public hearings are held to order the improvement and specify the special assessment amount for each property.

Special assessment payments are due November 15. Property owners pay a portion of the assessment, plus interest, over a period of years with the annual real estate taxes. Typically, special assessments are paid over a 20 year time period. Certified special assessments also may be paid in full at any time. Usually, special assessments must be paid in full at the time of sale.