When the cost of an improvement is divided equally among benefiting properties, what is this method called?

• A. Front-Foot Basis
• B. Pro Rata Share
• C. Area Basis
• D. Fair Market Basis

Answer: (B)

When the cost of an improvement is shared by the properties that benefit, the distribution is based on each property’s proportion of the total benefit. If every benefiting property gains the same amount of benefit, their shares are equal, so the cost is divided equally among them. This approach is called a pro rata share. It contrasts with methods that allocate costs based on frontage (front-foot), land area (area basis), or property value (fair market basis). Since the scenario describes an equal division among all benefiting properties, pro rata share is the best fit.