For which type of property is special assessment typically applied?

Special assessments are typically applied to properties subject to unique valuation methods. This is because these assessments are designed to levy charges specifically tied to tax benefits or infrastructure improvements that directly affect the value of those properties.

Unique valuation methods may be necessary for properties that benefit from specific enhancements or improvements, such as sidewalks, parks, or other municipal services, which contribute to the overall value of that property. These assessments are not constrained to residential or commercial properties alone but rather target properties that experience distinctive advantages due to specific improvements or zoning changes.

In contrast, the other choices focus on restricting the assessment to only residential or only commercial properties or suggest that all types of real estate are eligible, which does not account for the targeted nature of special assessments that depend on unique circumstances affecting a property’s valuation.