Property Ownership

What is a 'special assessment' in Illinois property taxation?

AAn additional property tax levied on all properties statewide for state purposes
BA charge levied by a local government or association on specific properties that benefit from a particular improvement (sidewalks, street lighting, sewer)✓ Correct
CAn additional assessment levied when a property is sold at below market value
DA penalty assessment for unpaid property taxes

Explanation

A special assessment is a one-time or limited-period charge levied on properties that directly benefit from a specific public improvement—such as new sidewalks, street paving, sewer installation, or street lighting. Unlike general property taxes, special assessments are tied to specific improvements and are proportioned based on the benefit received. Special assessments become liens on the property and must be disclosed to buyers.

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