What is in real estate special taxes?

Question

I am building a new house in a new development and there are special taxes, naturally. I assume they are for sewer, roads, lights, etc. Is this correct and what else may be in them? Also, who does this money go to? The builder or the city/county? Thanks!

Answer 1

The "special" taxes are in addition to the sewer fees.  The towns have learned that it is expensive for them when 200 new residents move in and demand schools and fire protection.  They are hitting the builders for that money and you end up paying for it. /