What are Special Assessment Liens?
A large portion of special assessments are for road and sewer improvements. These special assessments are often billed in installments of multiple years. In addition, there are special assessments for delinquent utility billings, such as overdue water and sanitation bills and overdue weed control bills, which are billed as one payment.
The cities and towns may be collecting special assessments as well. If your property is located within the city limits, please contact that city or town for further information.
When do I pay my Special Assessment Lien?
Special Assessments are due and payable with your real estate property taxes. The special assessment installments can be paid in halves or in full. The first half needs to be paid by the last day of February and the second half by June 15. The full payment needs to be paid by April 30. These are the same deadlines as for real property tax payments.
When the annual installment of a special assessment becomes delinquent, the entire assessment goes to tax sale and payments of the assessment can no longer be paid in installments.
The entire amount must be paid in full.