1. A special assessment to install new sidewalks is paid by:
Answer & explanation
Answer: C. Special assessments are levied on properties that benefit from a specific local improvement, often over a fixed period.
valuation
special assessment
A special assessment is a charge levied by a local government against specific properties that benefit from a public improvement, such as new sidewalks, sewers, streetlights, or road paving. Only the properties that benefit pay, often based on front footage or another proportional measure. Unpaid special assessments become specific liens on the property. They are separate from regular ad valorem property taxes.
- Exam tip
- Special assessments are specific liens and are often apportioned by front foot. Who pays at sale (buyer or seller) depends on the contract and local custom.
- Example
- A town installs sidewalks and charges each owner $25 per front foot. A lot with 80 feet of frontage owes a $2,000 special assessment.
Related terms & state variants
Sources
Source verification pending. Confirm current requirements with your state regulator.
Last verified: 2026-10-23