Special Assessments

Special assessments are different than property taxes. They are the method the city uses to pay for infrastructure improvements that benefit your property, such as water main replacement and storm sewer projects. The cost of these projects is divided among properties that benefit from them.

The authority and guidance for using special assessment as a method of financing is established in Chapter 40 of the North Dakota Century Code (sections 22-27).

Not all city projects are paid for in this way; some are funded through the city's general revenue fund or general obligation bonds.

For more information about special assessments, contact the City of Minot Treasurer's office.

It takes a very long time - sometimes years - to complete an infrastructure project. This time period starts with project design and ends with the final notice that the project financing (i.e., the special assessment) has been certified by the City Council.

A map of current and proposed Special Assessment Districts can be viewed here.

Here's an overview of the steps involved in the process:
  • When existing infrastructure is going to be rehabilitated, the City of Minot initiates a project in conjunction with its adopted capital improvements plan.
  • In new subdivisions, a developer petitions the city to create a special assessment district so infrastructure can be installed.
  • The city coordinates the required infrastructure work. City Engineering staff identifies the need for and designs the project.
  • A Special Assessment District is established for the project, based on a calculation of "benefit."
  • A proposal for financing the work is approved by the City Council.
  • The city coordinates the bidding and execution of the actual construction project, including construction management.
  • The year after the project is complete, the city obtains permanent financing for the project and spreads the cost of the infrastructure work to property owners, according to the benefit they receive from the project.
  • The City of Minot and Ward County Government work together to collect annual special assessment payments that are used to pay off the debt associated with the infrastructure work.