Special Assessments

A Special Assessment is the charge assessed against real estate parcels for certain public services or projects. The assessment may only be levied against parcels that have received a direct benefit from the public service or project.

The most common special assessment charges include:

• Water Lines
• Sewer Lines
• Street Paving
• Street Lighting
• Delinquent Water
• Delinquent Sewer

However, special assessments may also be levied for the following examples:

• Building demolition
• Property Cleanup
• Mowing

Certification Process

A Special Assessment must be certified to the Morgan County Auditor by the second Monday in September for the purpose of being included on the Real Estate tax bills for the next tax year. The Auditor then has the designated assessment amount assigned to the parcels as indicated by the Entity which submits the certification.

Assessments may be billed in one lump sum on the first or second half billing cycle, or it may be broken between the two cycles in the same tax year. For especially large assessments the certifying entity may specify the dollar amount to be billed annually over a period of years.