What is a unique characteristic of a special assessment tax?

A special assessment tax is specifically levied on properties that are expected to benefit from a public improvement, such as the construction of a new road, installation of sidewalks, or enhancements to public utilities. This characteristic distinguishes special assessments from general property taxes, which apply uniformly across a broader area without regard to specific benefits.

The essence of a special assessment is that it directly correlates to the increase in value or utility that the property gains as a result of these improvements. Only those properties that will experience a tangible benefit from the improvement are subject to this tax, ensuring that the burden of financing such projects does not fall on all property owners indiscriminately. This targeted approach results in a more equitable tax structure where only those who stand to gain from the improvement contribute to its funding.

This explanation clarifies why the characteristics of a special assessment tax are critical for understanding how property taxes are allocated based on benefits received. Properties not directly affected by the public improvement are not assessed in this manner, which aligns with the nature and purpose of special assessments.