Special Assessments

A special assessment is a charge against property for a public improvement that confers a special benefit to that property that is different from the benefit enjoyed by the general public (Fluckey v City of Plymouth, 358 Mich. 447, 1960).

Historically, special assessments have been used to raise revenue for constructing and maintaining local capital improvements such as water and sewer mains, street improvements, and sidewalks. Over the past 30 years, special assessments have evolved into a financial resource for funding police and fire protection, road improvements garbage collection, and similar municipal services.

Because public money cannot be used for private interests, the only way a township can expend public money for any improvements made to private property, such as private roads or street lights in a subdivision, is through the special assessment process.

Special Assessment Petition Form
Special Assessments: You Get What You Pay For (.pdf)
Michigan Township News, October 2005
Special Assessments: A Fair Way for Townships To Provide Public Improvements (.pdf) Michigan Townships Association, May 1999
Public Improvements Act, Public Act 188 of 1954, MCL 41.721, et seq.

Police and Fire Protection Act, Public Act 33 of 1951, MCL 41.801, et seq.

For more information about special assessments, purchase the MTA publication titled: Special Assessments: A Technical Manual for Townships.