What is a special assessment?

A special assessment in Arizona property tax law is an additional charge on a property which helps to pay for specific improvements or services, such as streets, sewers, or other public infrastructure. Special assessments are usually paid through the property taxes. The amount of the charge is based on the cost of the improvement or service and the amount of benefit the property has received from it. Special assessments can be imposed by the state, county, or local governments. In most cases, the amount of the special assessment is based on the value of the property and the portion that will benefit from the improvement or service. For example, if a road improvement is being made, the special assessment will be based on the estimated increase in value the property will receive from the road being improved. In order for the government to impose a special assessment, they must first obtain public approval through a referendum. The main purpose of special assessments is to help improve and maintain public infrastructure and services. By placing the burden of payment on those who receive the greatest benefit, it ensures that the property tax burden is shared more equitably. Property owners can challenge the amount of their special assessment if they feel they are being charged too much. However, in general, special assessments are an important tool of Arizona property tax law.

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