Charged to properties that directly benefit from the project

Special assessments are attached to real estate tax bills, but they are not part of a taxpayer’s real estate tax. They fund public improvement projects, such as ditch assessments, street paving, curb and sidewalk repair, sewer and water line maintenance, lighting districts, trash removal, etc.

The Auditor keeps accounting records for special assessments and places them on the tax duplicate as separate items. Every special assessment has an identifying code. Some special assessments do not have a defined ending date and may continuously appear on tax bills.