What is an example of a "special assessment"?

A "special assessment" refers to a charge that local governments impose on properties that receive a specific benefit from public improvements. This can include enhancements such as new sidewalks, roads, sewer systems, or other improvements that directly increase the value of a property. The key characteristic of special assessments is that they are levied to cover the costs of these improvements which benefit particular properties rather than the general public.

In this context, the charges for benefits from public improvements clearly fit this definition, as they are specific fees that are assessed based on the benefits a property receives from a project. This is distinct from standard property taxes, which are calculated based on property value and are applied uniformly across all properties within a jurisdiction.

The other options, like annual property tax rates and taxes based on assessed agricultural lands, pertain to standard taxation practices and do not involve specific assessments tied to unique benefits from improvements. The increased tax rates for high-value properties may indicate higher property tax liabilities but do not meet the criteria of a special assessment, as they are not directly connected to any specific improvements benefitting those properties.