special assessment

• Eine spezielle Bewertung oder Begutachtung, die für einen bestimmten Zweck durchgeführt wird, häufig in rechtlichen, geschäftlichen oder steuerlichen Kontexten, um Wert, Zustand oder Haftung festzustellen. Im Steuerrecht bezeichnet der Begriff eine Sonderabgabe oder Umlage, die Eigentümern für öffentliche Verbesserungen auferlegt wird.

A formal evaluation or appraisal conducted for a specific purpose, often used in legal, business, or tax contexts to determine value, condition, or liability.

1. Property tax chargeC1formalamerican

   A specific charge levied against a property to fund a public improvement that directly benefits that property, such as a new sidewalk or sewer line.

   Ausbaubeitrag

   • The city imposed a special assessment on homeowners to pay for the new streetlights.
   • The cost of the new drainage system was covered by a special assessment on the affected properties.
   • Property owners can pay their special assessment in installments.

2. One-time fee or levyC1formal

   An additional, often unexpected, fee or charge imposed on members of an organization or group for a specific purpose.

   Sonderumlage

   • The homeowners' association voted to approve a special assessment for roof repairs.
   • The club members had to pay a special assessment to cover the cost of the new pool.
   • The board announced a special assessment to fund the emergency building repairs.