Divide the amount assessed against property owners by the total assessable frontage, then multiply by the parcel's assessable frontage. Use this method only when the assessment actually calls for front-foot allocation.

Here is an original study example. A municipality allocates $36,000 of an improvement's cost to benefiting owners. The assessment includes 1,200 feet of frontage. One included parcel has 75 feet of frontage.

1. Rate per front foot: $36,000 divided by 1,200 equals $30.
2. Parcel's assessment: 75 multiplied by $30 equals $2,250.

You can check the answer another way. The parcel accounts for 75 divided by 1,200, or 6.25%, of the frontage. Taking 6.25% of $36,000 again gives $2,250.

Notice what the calculation does not use: the home's market value, the lot's square footage, or its depth. Those figures may matter in another assessment method, but they do not belong in this stated front-foot calculation.

Read the cost allocation carefully. If the city pays part of the project, use only the amount assigned to the owners, not automatically the entire construction budget. Likewise, use the eligible frontage identified in the assessment. Do not assume that a corner lot, both sides of a street, or every nearby parcel is treated identically.

Florida Statutes section 170.02 permits frontage or another method prescribed by the governing body, with assessments related to the benefits received. It does not make every municipal assessment a front-foot charge.

This is a fictional calculation, not an assessment notice. For an actual bill, check the local assessment documents and applicable procedures. Our property taxes study guide explains how special assessments differ from value-based property taxes.