Skip to content
Back to Top

Local Government Resource Desk

Taxation & Assessment

Special Assessments

Introduction

Special assessments are used to finance capital improvements that benefit specific property within a certain area. The benefit area or special assessment areas are organized through the creation of a "Special Assessment District," or a "Local Improvement District" (LID), of which there are hundreds in existence today in Alaska. Some examples of property benefits might include roads, streetlights, sewer or water, or gas lines. The idea behind this special arrangement is that it is easier for property owners to afford the benefits if they share the cost as a group rather than paying individually.

Narrative Frequently Asked Questions

Revised 7/1/13