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Special Assessment Districts

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What are special assessment districts?

It is the policy of the Franklin Board of Mayor and Aldermen (BOMA) that extensions of the City’s sanitary sewer system into existing residential subdivisions are paid for through a special assessment district. This district is set up for property owners to reimburse the city over time for all expenses related to designing and installing new sewer lines, including any easement acquisition that may be necessary. Each individual property owner pays for a portion of the overall cost based on the assessed value of their property as a percentage of the assessed value of all the properties in the assessment district. The City amortizes the property’s assessment and sets the terms (percent interest, years, eligible costs/fees, etc.) in the assessment district’s enabling resolution. The rates could differ slightly depending on market conditions at the time of final approval and date of debt issuance.

Status of Recent Special Assessment Districts