Which statement is true about special assessments?

Special assessments are charges imposed by local governments to fund specific public improvements or services that directly benefit certain properties. This can include items like sidewalk repairs, street lighting, or sewer system upgrades. Unlike general taxes that fund a wide range of public services, special assessments are targeted and typically only affect those properties that are deemed to gain a direct benefit from the improvements. This makes it crucial for property owners to understand that these assessments are tied to particular projects intended to enhance the surrounding area, ensuring that the costs are borne by those who will benefit the most.

Other statements may contain inaccuracies or generalizations that do not accurately reflect the nature of special assessments. For instance, while some may assume that special assessments are voluntary, they are generally mandatory for the properties that benefit from the improvements. Similarly, special assessments are not routinely paid alongside property taxes as they are separate charges that may be levied at different times. Lastly, the notion that they apply equally to all property owners is misleading, as these assessments are specific to the properties that derive a benefit from the associated improvements.