Special Assessment Resources

The following resources provide additional information and examples of special assessment.

Special Purpose District Revenue Sources

Municipal Research and Services Center (MRSC), November 2017

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 - Washtenaw County Road Commission (Michigan)

Washtenaw County Road Commission, 2018

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.

Washington Special Purpose Districts Overview

Municipal Research and Services Center, December 2012

This Municipal Research and Services Center resource provides an overview of the legislation and regulations governing the Washington State Special Purpose Districts.

Washington Special Purpose Districts Overview

Municipal Research and Services Center (MRSC), December 2012

This page of the MRSC website provides an overview of the legislation and regulations governing the Washington State Special Purpose Districts.

Using Special Assessments To Fund Transit Investments

Urban Land Institute, October 2012

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.

Special Assessments as a Value Capture Strategy for Public Transit Finance

Zhirong Jerry Zhao and Kerstin Larson, University of Virginia, May 2011

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.

Special Assessment Financing for Transportation Improvements

State and Local Public Finance, University of Minnesota, May 2009

This academic resource discusses Special Assessment Districts and provides many examples of their use throughout the United States.

Special Assessment Districts

City of Reno, Nevada, 2018

This section of the City of Reno website outlines their use of special assessment districts to fund sidewalk and driveway approach repair.

Special Assessment Districts (SAD)

Bloomfield Township, Michigan, 2018

This Bloomfield Township, Michigan webpage discussed the creation of a special assessment district to fund road paving improvements.

Special Districts

City of Liberty, Missouri, 2018

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.

Special Landscape Assessment Districts - City of San JosÉ

City of San José, California, 2018

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.

Subdivision Paving (Special Assessment District)

Road Commission for Oakland County, Michigan, 2018

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.