Special Assessment Toolkit

Informational Memo

Published: August 31, 2020

Special Assessment Toolkit
(pdf, 754.8KB )
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See accompanying model documents below.

The League of Minnesota Cities provides the Special Assessment Toolkit as informational material on a detailed statutory procedure. Cities should consult their attorney, engineer, qualified licensed appraiser and financial advisor for professional advice in using this procedure. Any attorney general opinions cited in this material are available on request from the League’s Research and Information Service staff.

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 (Minn. Stat. Ch. 429).

Gives a synopsis of the procedure, discusses challenges by property owners, levying and collecting assessments, borrowing, making corrections, and applicability to tax exempt and railroad properties.

How to use the model forms:

Please read the Special Assessment Toolkit to understand the procedure and areas for special care.

All forms are Microsoft Word documents. Open a document and save it to your computer. Read all footnotes to assist you in best completing the forms. Remove all footnotes before making any official use of the forms (i.e. adoption, publication, notice) by selecting each superscript number ( e.g. 1) in the form with your cursor, then deleting it. The corresponding footnote text will be removed at the same time.

Use these models with the discussion in the “Special Assessment Toolkit”:

Download all forms in a single compressed file (will not download to some mobile devices)

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