What is a unique characteristic of a special assessment tax?

A special assessment tax is levied specifically to finance public improvements that directly benefit certain properties within a designated area. This type of tax is unique in that only those properties that will see an increase in value or usability due to the enhancements funded by the assessment are required to contribute to the cost. This concept ensures that the financial burden of funding the improvements is distributed fairly among the property owners who stand to gain from them.

Thus, properties that do not benefit from the public improvement do not pay the special assessment tax, which differentiates it from general property taxes that are more broadly applied. The focus on the direct benefit to specific properties is a defining characteristic that highlights the purpose of the special assessment tax as a means to fund improvements that will enhance local infrastructure and, consequently, property values for those affected.