When a home is hit with a assessment to pay for an improvement in the neighborhood such as sidewalk repair, or paving a road, or new lighting it is added to the assessment role in an special improvement district. what must brokers disclose to all potential buyers?

Brokers must disclose the information regarding the improvement and the fact that the property's taxes will increase the next year. Neighborhood improvements are paid by  Special Assessment Districts adding taxes to existing properties or increasing sales taxes. Buyers need to know what property taxes they are expected to pay, and in this case, the current property taxes must be adjusted to show the real amount that will  be paid in the future.

This isn't something necessarily bad because you are going to pay higher taxes, but your neighborhood is also improving.

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