• Cover and Introductory Materials
• Executive Summary
• Chapter 1. Introduction to Special Assessments
  • 1.1 Funding Transportation Facilities and Services
  • 1.2 Value Capture as an Overlooked Source of Funds
  • 1.3 Role for Special Assessments
    • 1.3.1 Opportunities
    • 1.3.2 Challenges
  • 1.4 Definition and Authority
  • 1.5 Alternative Terms
• Chapter 2. Which Jurisdictions Can Utilize Special Assessments?
  • 2.1 State Enabling Statutes
  • 2.2 Local Implementing Statutes
• Chapter 3. How Special Assessments are Used
  • 3.1 Utility Hookups
  • 3.2 Paving of Streets and Sidewalks, Street Lighting, Pedestrian Safety Countermeasures, Water and Sewer Extensions
  • 3.3 Transportation Corridor Improvements
    • 3.3.1 Road and Street Improvements
    • 3.3 2 Transit Corridor Improvements
  • 3.4 Transportation Point Improvements
    • 3.4.1 Interchange Creation or Improvement
    • 3.4.2 Municipal Parking Garage
  • 3.5 Transit Lines and Stations
  • 3.6 Other Infrastructure
• Chapter 4. Creating and Terminating a Special Assessment
  • 4.1 Types of Projects That Generate a Geographic Benefit
  • 4.2 Determining Benefiting Properties
    • 4.2.1 Individual Properties
    • 4.2.2 Districts
  • 4.3 Establishing the Basis for the Fee
    • 4.3.1 Cost Basis
    • 4.3.2 Benefit Basis
  • 4.4 Proposing Legislation
    • 4.4.1 State Authorizing/Enabling Legislation
    • 4.4.2 Local Implementing Ordinance 20
  • 4.5 Sending Out Public Notices
  • 4.6 Conducting Public Hearings
  • 4.7 Enacting the Legislation/Ordinance
  • 4.8 Notifying the Public
  • 4.9 Termination
  • 4.10 Special Assessment Variants
• Chapter 5. Administering Special Assessments
  • 5.1 Fee-for-Service Payments
  • 5.2 Property Tax Surcharges
    • 5.2.1 Collection
    • 5.2.2 Segregation of Funds
• Chapter 6. Special Assessment Legal and Regulatory Issues
  • 6.1 Ensuring Appropriate Legislation
  • 6.2 Treating Property Owners and Users Equitably
  • 6.3 Avoiding and Surviving Legal Challenges
• Chapter 7. Special Assessment Examples
  • 7.1 The Seattle Waterfront LID
  • 7.2 NoMa-Gallaudet U Metrorail Station SAD and Adjacent Streets
  • 7.3 Potomac Yard Metrorail Station
  • 7.4 State Route 28
  • 7.5 Reno Rail Transportation Access Corridor (ReTRAC) SAD
• Chapter 8. Special Assessments as Funding or Financing
  • 8.1 Pay As You Go
  • 8.2 Local Match for Federal and State Programs
  • 8.3 Debt Service for Bonds or Other Financing Mechanisms 41
• Chapter 9. How Do Special Assessments Work With Tax Increment Financing?
• Chapter 10. Appendix
  • 10.1 Model Enabling Legislation
  • 10.2 Model Implementing Ordinance
  • 10.3 Case Study Documents and Links
    • 10.3.1 The Seattle Waterfront Local Improvement District (LID)
    • 10.3.2 NoMa-Gallaudet U Metro Station SAD
    • 10.3.3 Potomac Yard Metro Station
  • 10.4 Glossary
  • 10.5 Resources

LIST OF FIGURES

• Figure 1. Illustration of Value Creation
• Figure 2. Potomac Yard Station Map. (North is to the left)
• Figure 3. Landbay Map Showing Tier I & Tier II Special District Assessments (prior to removal of Tier II)
• Figure 4. ReTRAC Construction