Special assessments are a charge to real estate property for needed public projects. They are only charged to the properties that receive a direct benefit from that project. 

Special assessments may include, but are not limited to, items such as ditch construction and maintenance, improvements (such as street paving, curb repair/replacement, lighting districts, sidewalks and sewer or water lines), code enforcement (such as weed and trash removal and demolition) and delinquent water and sewer bills.

The Auditor is required by law to keep an accounting of all special assessments and is required to place special assessments on the tax duplicate as a separate item on the real estate tax bill. However, special assessments are not part of the taxpayer’s real estate tax. The Auditor only applies the assessment and returns the money collected to the village, township or county office which levied the special assessment.