A special levy is an additional property tax charge imposed on properties within a defined geographic area to fund specific services or improvements benefiting that area. Unlike general municipal taxes applied uniformly, special levies target costs to properties receiving direct benefits. Examples include levies for local road improvements, extended utility services, enhanced snow removal in certain areas, or community enhancement programs. Establishing special levies typically requires identifying the benefiting area, calculating costs to be recovered, and following provincial procedures which may include affected property owner approval. Special levies ensure fairness by having beneficiaries pay for improvements rather than distributing costs to all taxpayers regardless of benefit received.