Taxes
Special Assessment
A charge added to a property's tax bill to pay for a local improvement such as sewers or streetlights.
Special assessments are often collected with property taxes and can continue after a tax sale. Future installments become the new owner's responsibility.
Check the tax bill and the city for assessment districts before bidding.
How it works by state
- California
- Mello-Roos community facilities district special taxes appear on California tax bills and continue after a sale.
General information, reviewed 2026-10-12. Not legal advice. Rules change and each county publishes its own sale terms; confirm with the county before bidding.