A tax against a specific property resulting from a public improvement that benefits that property is known as

An improvement cost refers to the total expenses incurred in enhancing a property or public infrastructure, but it does not specify a tax mechanism. Unlike a special assessment, which is a specific tax on properties benefiting from a public improvement, an improvement cost is merely an accounting term without direct implications for property taxation.

This phrase suggests a goodwill effort to aid community redevelopment but lacks the formal structure of a tax. It does not describe a financial mechanism or obligation, such as a special assessment, and instead implies voluntary support or funding without the legal enforcement of tax collection.

The proportional method refers to a way of determining property values for taxation purposes rather than a specific tax type. While it may relate to how special assessments are calculated, it does not identify the tax itself. A special assessment is a distinct entity that arises specifically from improvements benefiting particular properties.