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Owners of real property in all 50 States are subject to ad valorem taxation—meaning a tax applied to the value of the real property that they own.30 Property taxes can be levied by each State. States also have the authority to delegate the power to tax property to subordinate levels of government such as counties, parishes, townships, cities, and school districts. Although property owners typically receive one property tax bill, the amount due might reflect several different property tax levies from different levels of government. Similarly, States can levy special assessments, and they can delegate this power to subordinate levels of government by statute. 31
Statutes authorizing or enabling special assessments will establish criteria for, and/or limits to, the exercise of this power. In order to implement a special assessment, a jurisdiction authorized by its State to levy a special assessment will enact legislation to create a particular special assessment pursuant to the conditions and limitations established in the enabling legislation.
30 State-by-State Property Tax at a Glance. https://www.lincolninst.edu/research-data/data-toolkits/significant-features-property-tax/state-state-property-tax-glance. Significant Features of the Property Tax. Lincoln Institute of Land Policy and George Washington Institute of Public Policy. (Property Tax at a Glance; accessed August 28, 2020)
31 “Special assessments are authorized in all 50 States either under explicit enabling legislation or by State constitutional provisions.” See “Special Assessments: An Introduction,” FHWA, https://www.fhwa.dot.gov/ipd/fact_sheets/value_cap_special_assessments.aspx
