What is the primary factor in determining special assessments?

The primary factor in determining special assessments is the benefits received from improvements. Special assessments are charges levied by local governments against properties that benefit from a public improvement, such as new roads, sidewalks, water systems, or sewer lines.

When a municipality invests in these improvements, the underlying expectation is that properties in the vicinity will see an increase in value or have their utility enhanced as a result. Therefore, the assessment amount is often based on the extent to which the property is expected to benefit from the improvements made.

By focusing on the benefits received, the governing body can equitably charge property owners for the enhancements that directly impact their properties, ensuring that those who gain the most from the improvements shoulder an appropriate share of the costs. This relationship emphasizes fairness in local funding for communal projects, making it clear why the benefits received from improvements is the key consideration for special assessments.