DEBRA J. NYE

Muskingum County Auditor | Muskingum County, Ohio
Special Assessments

A Special Assessment is the charge assessed against real estate parcels for certain public services or projects. The assessment may only be levied against parcels that have received a direct benefit from the public service or project.

The most common special assessment charges include:

  • Water Lines
  • Sewer Lines
  • Street Paving
  • Street Lighting
  • Delinquent Water
  • Delinquent Sewer

However, special assessments may also be levied for the following examples:

  • Building Demolition
  • Property Cleanup
  • Mowing

Certification Process

A Special Assessment must be certified to the Muskingum County Auditor by the second Monday in September for the purpose of being included on the Real Estate tax bills for the next tax year. The Auditor then has the designated assessment amount assigned to the parcels as indicated by the Entity which submits the certification.

Assessments may be billed in one lump sum on the first or second half billing cycle, or it may be broken between the two cycles in the same tax year. For especially large assessments the certifying entity may specify the dollar amount to be billed annually over a period of years.


Certified Special Assessments

2023 Payable in 2024 Certified Special Assessments

2022 Payable in 2023 Certified Special Assessments

2021 Payable in 2022 Certified Special Assessments

2020 Payable in 2021 Certified Special Assessments

2019 Payable in 2020 Certified Special Assessments

2018 Payable in 2019 Certified Special Assessments 


Muskingum County Sewer and Water Monthly Reports

Bi-Monthly Report for the Northwest System 

Bi-Monthly Report for the Southeast System


Sheriff Sale - You must contact the Muskingum County Utility Department atto obtain the current water or sewer amount.

Sewer - If a house if vacant, sewer is still charged until the tap is physically dug up, abandoned, and inspected.  Sewer charges are billed bi-monthly.