Special levies are additional charges appearing on property tax bills beyond the general municipal tax rate, collected for specific purposes benefiting defined areas or properties. Common special levies include Business Improvement Area (BIA) levies funding additional services in commercial districts, local improvement levies where specific properties pay for infrastructure directly benefiting them (like street paving or sidewalks), and special service area levies for enhanced services in certain neighbourhoods. Special levies make the connection between charges and benefits more transparent—properties receiving enhanced services or infrastructure pay specifically for those benefits rather than spreading costs across all taxpayers. Provincial legislation typically authorizes the types of special levies municipalities can impose.