What is the purpose of a special assessment lien?

A special assessment lien is designed specifically to facilitate the collection of funds from property owners to pay for particular improvements that benefit those properties. This type of lien is placed on properties to recover costs associated with enhancements such as road construction, sidewalks, street lighting, or other local infrastructure projects.

When a municipality or local government implements a special assessment, it assesses the costs of these improvements and liens property owners based on the benefit derived from the enhancements. This means that property owners who receive the benefit of the improvements are liable for the costs associated with those improvements, making it a fair system for financing specific projects that increase property value or access.

In contrast, general taxes are levied for broader purposes and not tied directly to specific benefits received by individual property owners. Therefore, the focus of a special assessment lien is on fairness and accountability in funding local projects that directly impact the assessed properties.