Property Ownership

In Idaho, what is a 'special assessment' and how does it differ from regular property taxes?

AThey are the same; special assessment is just another name for property taxes
BA special assessment is a charge levied against specific properties that benefit from a public improvement (street paving, sewer extension), separate from general property taxes✓ Correct
CA special assessment is an IREC fee for properties with violations
DA special assessment is a voluntary fee paid by HOA members

Explanation

Special assessments are charges levied against properties that receive a specific public benefit (new sidewalks, sewer lines, street improvements). Unlike general property taxes (based on value to fund general government), special assessments are allocated based on the benefit received by each parcel. They are disclosed in Idaho real estate transactions.

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