The following resources provide additional information and examples of several forms of special assessment.
This page provides an overview of revenue sources for special purpose districts in Washington State, including property taxes, debt, and other mechanisms.
Special Assessment Districts are a designated area where a majority of property owners agree to allow a government agency to levy a property tax in exchange for a specific service. In the case of the Washtenaw County Road Commission, the specific service is the improvement of public roads. a brochure, Procedures and Regulations, and other important information about their specific implementation is provided.
This Municipal Research and Services Center resource provides an overview of the legislation and regulations governing the Washington State Special Purpose Districts.
This page of the MRSC website provides an overview of the legislation and regulations governing the Washington State Special Purpose Districts.
Urban Land's Business on Board series has explored the shifting role of the private sector in advancing - advocating, planning, providing, and helping pay for - transit. This article examines the growing use of special property tax assessments for transit.
This article focuses on special assessments by which property owners located within a designated geographic area, or "special assessment district (SAD)," pay for special benefits accruing to their properties that are close to certain infrastructure improvement. The authors review the history of special assessments, the extent of use, and the mechanisms for funding public transportation especially transits. The authors then evaluate the applicability of special assessments in funding public transits on the basis of four criteria: efficiency, equity, sustainability, and feasibility. Finally, the authors discuss suitable conditions for special assessments and provide legal, administrative, and technical recommendations for their use in transportation finance.
This academic resource discusses Special Assessment Districts and provides many examples of their use throughout the United States.
This section of the City of Reno website outlines their use of special assessment districts to fund sidewalk and driveway approach repair.
This Bloomfield Township, Michigan webpage discussed the creation of a special assessment district to fund road paving improvements.
This page reviews the special districts available in Liberty, Missouri and provides a summary of each type of district. They include community improvement districts, neighborhood improvement districts, and transportation development districts.
The City of San José uses special landscape assessment districts to maintain improvements of a public nature that provide special benefits to the property owners served. These landscape improvements typically include items such as street islands with enhanced landscaping, fountains, plazas and other decorative features in the public right of way.
This section of the Road Commission for Oakland County website describes the Special Assessment Districts for road rehabilitation services and provides information about the process.
This guide published by the California State Legislature Senate Governance and Finance Committee answers a number of questions for local governments on the use of benefits assessments, which are defined by the California State Constitution as "any levy or charge upon real property by an agency for a special benefit conferred upon the real property."
The University of Wisconsin- Extension (UWEX), through its statewide network of county-based UWEX educators helps Wisconsin communities examine and evaluate how BIDs can support their economic development plans. The program offers workshops, teleconferences and webinars, community-based presentations, and access to an informational website.
This Master's Thesis investigated how a BID could be implemented in the Davis Square commercial district of Somerville, Massachusetts. An assessment of Davis Square was conducted through a collaborative effort between planning staff in Somerville's Mayor's Office of Strategic Planning and Community Development and neighborhood stakeholders to identify key issues.
This website provides basic information about establishing a BID in Massachusetts and what activities are eligible.
This resource explains the use of CIDs in Missouri and provides links to CIDs around the state.
The City may designate a Community Improvement District (CID) to fund eligible commercial development project costs through imposition of a special sales tax up to two percent and/or the levy of special assessments. This website lists active CID projects, discusses policy, and provides access to reports and maps.
This report examines Georgia's CIDs and then compares them to another type of BID model used in Georgia, as well as BID entities in neighboring states.
This two-page fact sheet provides a quick overview of Georgia CIDs.
This legal briefing explains Georgia's CIDs as a financing tool.
The Perimeter Community Improvement Districts (PCIDs), representing both the Central (DeKalb) and Fulton Perimeter CIDs in Metropolitan Atlanta, are self-taxing districts that use additional property taxes to help accelerate needed transportation and infrastructure improvement projects. The PCIDs have contributed to several significant roadway improvements in the Metro Atlanta region, including the Ashford Dunwoody Diverging Diamond Interchange with I-295 and the I-285 / SR 400 Interchange Reconstruction.
This website provides news and information about the Buckhead Community Improvement District. Details and project information is provided.
The Municipal Research Services Center assists local governments in Washington State with legal and policy guidance. They provide an overview of local improvement districts (LIDs) in Washington State, including relevant statutes, court decisions, examples of local LIDs, and related resources.
The Municipal Research Services Center maintains a manual intended to provide an overall perspective of detailed LID procedures, to show the chronological order of responsibilities, to describe routine processes from initiation to the conclusion of financing, to reduce employee training time, and to identify potential problems and issues.
This website provides essential information on LIDs in Portland, Oregon.
The Clackamas County Transportation Engineering Department provides information on LIDs for this Oregon County southeast of Portland.
This website provides essential information on LIDs in Moscow, Idaho.
This thesis presents a case study of the Atlanta region, identified as the most diverse and complex region created by the Transportation Investment Act legislation of 2010.
This article discusses the implementation of transportation sales taxes in California. Detailed financial information is provided, as well as specific county information and political considerations.
This newsletter article lists statutory guidelines for special service areas in the State of Illinois.
Frequently asked questions regarding Missouri's Transportation Development Districts.
This webpage provides information for district officials and for businesses required to collect and remit TDD sales tax to the Department.
This section of the City of Creve Coeur website discusses their implementation of Transportation Improvement Districts. Charter and ordinances are provided, as well as information about planning projects, past and future meetings, and the city's two current TDDs: Olive/Graeser TDD and Olive Boulevard TDD.
Ohio DOT TID information webpage.
The Butler County TID website provides detailed information about the Transportation Improvement District, past projects, future projects, news, reports, and meeting information.
This webpage is a brief summary of the relevant Statute, as well as committee, meeting and contact information for the Montgomery County TID. The county seat is Dayton.
Legislative history for New Jersey's Transportation Development District Act.
Chapter 5540: Transportation Improvement Districts of the Ohio Revised Code.
This website provides information on Delaware TIDs in operation and under development.
This resource is intended to elevate an understanding of Delaware Transportation Improvements Districts (TIDs) and how they can support financing of Delaware's transportation system, better coordinate land use and transportation planning, manage impacts of growth, and attract investment to areas planned for growth and development. The publication highlights benefits of TIDs and provides an overview of the Delaware Department of Transportation's amended regulations that expand TID protocols. A local government can incorporate a TID into its planning framework by following a simple, six-step process to create a TID. Best practice examples are provided for two Delaware local governments that have either planned for, or implemented, TIDs
Under Kansas law, a Transportation Development District (TDD) can generate revenue to pay the costs of transportation infrastructure improvements in and around new development. This website lists active TDD projects, discusses policy, and provides access to reports and maps.
This paper prepared for the North Carolina Department of Transportation discusses a variety of funding strategies including transportation improvement districts, transportation corporations, tax increment financing, and transportation impact fees.
