City policy strives to create equity among all property owners. On average, approximately 25 to 35% of street project costs are paid through special assessments. On average, approximately 65 to 75% of street project costs are paid through federal funds, MSA funds, and property taxes. Assessment rate is equal to the "assessable cost" of the project divided by the total number of assessable units benefited by the improvement. The assessable unit to be used for all surface improvements is the "frontage" of the property. Determination of property "frontage" (PDF).