A tax bill computed based on cost per front foot is classified as which type of tax?

A tax bill that is based on cost per front foot is classified as a special assessment. Special assessments are fees levied on properties when a local government undertakes improvements that benefit those specific properties. This can include infrastructure enhancements like road repairs, sidewalks, or other public amenities that improve the value or utility of adjacent properties.

The classification of the tax as a special assessment indicates that it is not a general property tax applied uniformly across all properties, but a targeted fee tied directly to specific improvements. The cost per front foot metric makes it clear that the tax is calculated based on the property’s frontage, which is a typical method for determining special assessments.

This type of tax is essential for funding local projects that directly enhance the properties being taxed, reinforcing the link between the investment in public infrastructure and the financial responsibility placed on property owners who directly benefit from those improvements.