What is a Community Facilities District?
What does a Community Facilities District pay for?
When do I pay the special tax?
How long would I have to pay the special tax?
What if I can’t pay my taxes?
What happens when my property’s value increase or decrease?
What happens when I sell my property?

What is a Community Facilities District?

A Community Facilities District (“CFD”), most commonly known as the Mello-Roos, comes from Senator Henry Mello and Assemblyman Mike Roos who ushered the passage of the "Mello-Roos Community Facilities Act of 1982" ("the Act"). A Community Facilities District provides counties, cities, school districts, joint powers authority and other special districts and/or local agencies a way to finance certain public improvements and services.

What does a Community Facilities District pay for?


Authorized improvements and services include but not limited to:

    SERVICES
    -Fire Protection
    -Ambulance Services
    -Police Protection
    -Parks & Recreation Maintenance Programs and Services



    FACILITIES
    -Streets, sewer systems
    -Fire Structures
    -Schools
    -Parks
    -Libraries
    -Museums and other cultural facilities

When do I pay the special tax?

Special taxes are typically included in your general property tax bill with the same due dates and if not paid, are subject to the same penalties that apply to your regular property tax.

How long would I have to pay the special tax?

It widely varies. We recommend you contact us to obtain information on the term of the special tax.

What if I can’t pay my taxes?

Because special taxes are typically collected along with your general property tax bills, the same fees and penalties apply. In addition, a judicial foreclosure may commence (if applicable).

What happens when my property’s value increase or decrease?

CFD special taxes may increase annually (for example, by 2% or based on an index such as the Consumer Price Index), however, it is not affected by the possible increase or decrease of your property’s value.

What happens when I sell my property?

The CFD special tax is assessed against the land, not the owner and it remains with the property if a sale occurs.