Special assessments are one of the permitted statutory forms of charges made by the City against property to pay the cost of improvements constructed to serve the respective properties. This is one manner in which the City apportions the cost of constructing street and utilities to those properties within the City that are benefited by the improvements.
The City of Lake Mills does not use special assessments at the level of most cities. We have used it in the past for new sidewalk construction at amounts generally under $100,000.
Substantial use of special assessments skews tax rate comparisons between municipalities as do fees and other pass through policies. I have never been involved in a citizen initiated special assessment other than small stormwater projects, but I see other city’s use them regularly.
There is a lot of work involved in the process for improvements for a single lot.
The City of Lake Mills does not use special assessments at the level of most cities. We have used it in the past for new sidewalk construction at amounts generally under $100,000.
Substantial use of special assessments skews tax rate comparisons between municipalities as do fees and other pass through policies. I have never been involved in a citizen initiated special assessment other than small stormwater projects, but I see other city’s use them regularly.
There is a lot of work involved in the process for improvements for a single lot.