Real Property Tax Law (RPTL) and Town Law permit municipalities to create special districts. Special districts include ambulance, fire, sewer, garbage, lighting, highway and others.1 Many special districts benefit all residents (e.g., highways, ambulance service, fire services). However, other special districts only provide a direct benefit to specific parcels of real property (e.g., garbage, sewer). When real property is not benefited by the special district’s services, it cannot be assessed for that special district’s tax.2
This article reviews challenging a special district assessment, the meaning of “benefited,” the different standards applied to utility and railroad properties, and the appropriate application of recent case law addressing special district assessments. Are you paying for a service that you are not receiving?
Challenging the Assessment
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