Revenues · Licenses/Permits/Fees/Fines

3130 Special Benefit Assessments

Since 2026.03

What it is: Special benefit assessments include assessments levied for specific benefits to properties or districts, including maintenance assessment districts.
Accounting note: Maintain assessment engineer reports and levy schedules; track restricted use where applicable.
Examples: Landscape maintenance assessment district; lighting district assessments.
Do not use for: General taxes (3000–3080).

Where it reports on the Cities FTR

Fund type	FTR line
Governmental funds	Form 17 R05 Other Special Benefit Assessments (Specify)FUNC_OTHER_SPECIAL_BENEFIT_ASSESSMENTS Functional revenues column. Refined by function below. Line by function (5) 0000 All Functions / Unspecified (Silent Default): Form 17 R05 Other Special Benefit Assessments (Specify) 2100 Police: Form 17 R03 Police 2200 Fire: Form 17 R01 Fire 2300 Emergency Medical Services: Form 17 R02 Paramedics 3200 Street Lighting: Form 17 R04 Lighting
Government-wide ledger (980)	Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity.
Enterprise funds (water example)	Form 12 R16 Service Type AssessmentsSERV_TYPE_ASSESS
Internal service funds	Form 03 R03 Other Operating RevenuesOTHR_OP_REV
Fiduciary funds (pension trust example)	Form 30.5 R17 Other AdditionsPEN_ADDITIONS_OTHR Column for the trust or custodial fund type.

Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.