Neighborhood Parks Basis of Special Assessments Policy

Cost Allocation

  • Cost allocation based on parcel/lot square footage.
  • Residential parcels will have a factor of 1.0 applied to their square footage. Commercial parcels will have a factor of 2.0 applied to their parcel square footage.1
  • The term of a Park Improvement Special Assessment District shall be 15 years.

Benefitting Property

  • Boundaries are drawn to include all parcels within the neighborhood park service area that is typically defined as the area within a ½ mile walking distance of the proposed park.
    • Walking distance is measured from the edge of the proposed park along public sidewalks, trails, or other designated public right-of-ways.
    • Boundaries will not cross arterial streets or bodies of water.
  • If a parcel is within ½ mile of two neighborhood parks, parcel will only be assessed for one park.
  • Parcels zoned P – Public will not be assessed for park improvements except that the Park District property may be assessed for District-wide park amenities and any costs associated with benefitting property outside corporate city limits (costs held in abeyance).


1 Commercial property is defined as any parcel with four or more residential units or parcels not zoned R5 – Single Family or R10 – Duplex.  Residential property is defined as any parcel not determined to be commercial property.

Approved December 18, 2014 by the Board of Park Commissioners