A local improvement charge is a special levy on properties that directly benefit from specific municipal infrastructure projects like new sidewalks, street lighting, or road paving. Rather than all taxpayers funding improvements benefiting only certain properties, local improvement charges distribute costs among benefiting property owners based on factors like frontage or assessed value. Provincial legislation governs how municipalities can implement local improvement charges, typically requiring petitions or notice to affected property owners. These charges may be paid immediately or spread over years. Local improvements provide an equitable way to fund neighbourhood-specific infrastructure while ensuring benefiting properties pay their fair share.