Special Assessments

Special assessments are a charge imposed on properties for a particular improvement that benefits the property’s owner. Cities often use special assessments to finance large-scale repairs and maintenance operations on streets, sidewalks, sewers, and similar facilities. The city may finance all or part of an improvement’s cost in this manner, but only by strict compliance with the law.

The League’s Special Assessment Toolkit describes the special assessment process, and it includes links to model forms with helpful footnotes. Cities can use these forms, customized for their project, in consultation with engineering and legal service professionals.

You can access the forms via the toolkit or from the list below.

Forms for beginning improvements

Forms for plan approval and advertisement of bids

Forms for assessing cost

Forms for contracting and work under contract

Forms for work by day labor

Special forms for street graveling