Special Taxes are actually called supplement assessments and will become part of the parcel's on going property tax bill. A builder would disclose these assessments because they don't want to have liability for any "surprise taxes". When thinking about purchasing a new construction home, I always advise to use a realtor to assist you. The realtor is paid by the builder and the builder will not be giving you a discount for not using an outside un-biased agent, so it's in your best interest to have someone licensed to come along and ask all the important questions on your behalf. Special assessments will be listed on the title report, and on the sales contract documents, all information can be verified thru the county tax assessors office using the parcel number.