A special assessment is a charge for a specific project such as a sewer or sidewalk, billed to served parcels. That line is not millage and not a valuation.
A special assessment on a property tax bill is a charge for a specific local project, such as a sewer line or a sidewalk, billed to the parcels the project is meant to serve. That line is not millage, and it is not a valuation of the house. The regular tax and this project charge can share one statement.
Is a special assessment the same as assessed value?
No. Assessed value is the tax figure millage multiplies. A special assessment is a project bill. The IAAO glossary describes a special assessment area as a geographic area where additional funds are collected to provide services. The word "assessment" on that line is the charge, not a new opinion of what the house would sell for.
Example: a $2,000 regular tax at 10 mills on $200,000 taxable, plus a $400 sidewalk charge, prints as $2,400 due. That pairing is an example, not a neighborhood's actual project list.
Look up if you are overpaying.
Why is there a special assessment on my property tax bill?
Because a defined project was allocated to a defined set of parcels. Millage still funds the general levy. The extra line is the project. A property tax appeal is aimed at the printed value under millage, not at renaming the sidewalk charge. The property tax glossary keeps that charge next to millage so the two are not collapsed. FairAppeal handles the entire appeal on your behalf when a filing goes after the printed value. There are no upfront costs with Fair Appeal.