Question

Which of the following is true about special assessments in Minnesota?

A. Special assessments are always paid by the state government.
B. Special assessments are typically levied on individual properties for specific improvements or services.
C. Special assessments are used to fund federal programs.
D. Special assessments are exempt from property taxes.

Answer 1

Special assessments in Minnesota are charges levied on individual properties for specific local improvements, such as road or sewer projects.

Step-by-step explanation:

The correct answer is B: Special assessments are typically levied on individual properties for specific improvements or services. Special assessments in Minnesota and other states are used by local governments to fund projects that directly benefit the properties in question, such as road improvements or sewer line installations. Unlike general property taxes, which are based on the value of real estate and fund a wide range of services provided by local governments, special assessments are directly tied to the cost of specific local improvements and are charged to the property owners who benefit from those improvements.