Special Assessments

Special assessments are an additional property tax levied to pay for the construction or improvement of certain public works, such as streets, sidewalks, or water, sewer, and stormwater systems. Special assessments are levied against the properties that benefit from these projects.

Once the Wake County Board of Commissioners confirms an assessment, it becomes a lien on the real estate. The lien remains attached to the property until satisfied in full, regardless of ownership transfers that may take place after the confirmation.

The Department of Tax Administration is charged with the duty of billing and collecting special assessments on real estate parcels that are not located within a municipality. If the property is located within a municipality, Wake County would not have information on the assessment or be charged with the collection of the lien.  Contact the appropriate municipality for information.

Properties subject to a County assessment are displayed on our online Tax Bill Search with a ‘LIEN’ flag. 

Active Special Assessments

• Banks Pointe
• Mallard Crossing
• West Oaks

To inquire about a particular account, please use our online Tax Bill Search to see if a 'LIEN' flag is still present. Accounts that have not been paid in full will show the 'LIEN' flag on the tax bill search.

To view the final resolutions, assessment rolls, and open balances of accounts that have an active special assessment, visit our abatements and assessment liens page.  

Balances are only updated once a month, usually by the 5th of each month. If you need a payoff, please call us at 919-856-5400 or submit an online request at https://taxhelp.wake.gov/hc to confirm the current payoff amount.