An urban service charge is an additional property tax or levy applied to properties in areas receiving higher service levels than surrounding areas. Urban areas with sidewalks, streetlights, transit, storm sewers, and other services may have higher tax rates than rural areas without these services. This approach ensures properties pay for services they actually receive rather than subsidizing services elsewhere. Urban service charges make service costs transparent and apply user-pay principles to location-based services. The alternative—uniform tax rates regardless of service levels—would have rural properties subsidizing urban services or urban properties paying for services they don't receive. Setting appropriate urban service charges requires clear service cost identification and defensible rate calculations.