Special Assessments

The Auditor is required by law to keep an accounting of special assessments, to place them on the tax duplicate as separate items, and to return the money collected to the city, village, township, or county office which levied the assessment.

Special assessments are not part of your real estate tax, but are included as a separate item on the real estate tax bill. Special assessments may include, but are not limited to, items such as:

  • ditch assessments
  • improvement levies (such as street paving, curb repair/replacement, lighting districts, sidewalks, and sewer or water lines)
  • nuisance abatements (such as noxious weed, litter or trash removal, or building board-up costs)
Many projects are continuous, such as lighting districts and ditch petitions, meaning there is no definite ending date once the project begins. The remaining projects will have a definite beginning and end date.