How Long Does Mello-Roos Last? When California CFD Special Taxes End
A Mello-Roos special tax has two possible lives. The facilities part repays bonds and must end when they do: a stated last tax year, in practice the bonds' final maturity. The services part pays for police, fire, landscaping or park upkeep and can run with no end date. This page puts numbers on both from the state's own filings: the final maturity of the 1,102 Community Facilities Districts in the 28 county rosters this site holds, out of the 1,227 that reported to the California Debt and Investment Advisory Commission (CDIAC) for 2024-25, by county; the term of all 4,269 CFD bond issues sold since 1985; how many districts have stopped filing; and the end dates and escalators written into the Rate and Method documents we have read for California cities.
Quick answer
Typically 20 to 30 years from each bond issue, and longer when a district sells more bonds. The median CFD bond runs 28.7 years; 59.2% of issues ran 25 years or more and 31% a full 30 or more. Of the 1,102 districts in the county rosters here (1,227 filed statewide in 2024-25), the median final maturity is 2041: 9.3% are scheduled to repay their bonds by 2030, 49.4% by 2040, and 24.8% not until after 2050. A services special tax has no bonds behind it and usually no end date. The maximum facilities tax on a home may rise by up to 2% a year (Government Code §53321(d)); services taxes sit outside that cap and often follow a CPI index. Your end date is in the district's Rate and Method of Apportionment, not on the bill.
Two taxes with two clocks
The Mello-Roos Community Facilities Act (Government Code §53311 and following) lets a city, county, school district or joint powers authority form a district that levies a special tax for public facilities, for public services, or for both. When the district forms, the resolution of formation must set out the rate and method of apportionment and the tax year after which the facilities tax will no longer be levied (§53321); a tax for services may be levied without an end date as long as the services continue. Most residential districts fund facilities with special tax bonds (§53345 and following) and size the annual levy to the bonds' debt service, so the facilities tax runs until the last bond matures or the district refinances. Many districts also levy a second, smaller services tax on the same parcels (Elk Grove's police and maintenance districts, Lathrop's River Islands services district, Irvine's Great Park maintenance tax), and that one does not stop when the bonds do.
How long the bonds run: every CFD issue since 1985
CDIAC records every bond a Community Facilities District sells. Across the 4,269 issues sold from 1985 to 2026 (3,953 with both a sale date and a final maturity), the term from sale to final maturity is:
| Measure | Years |
|---|---|
| Median term, sale to final maturity | 28.7 |
| 25th percentile | 20.1 |
| 75th percentile | 30.1 |
| 90th percentile | 30.5 |
| Issues sold for 25 years or more | 59.2% |
| Issues sold for 30 years or more | 31% |
| Issues sold for 29.5 years or more (30-year structures that mature a few months early) | 46.6% |
| Issues sold for under 15 years (mostly refundings) | 12.2% |
| Decade sold | Issues | Median term (years) |
|---|---|---|
| 1980s | 12 | 25 |
| 1990s | 443 | 24.7 |
| 2000s | 1,160 | 29.9 |
| 2010s | 1,325 | 22.1 |
| 2020s | 1,013 | 29.8 |
Two things stretch a district's life past its first bond term. Refundings: 1,744 of the 4,269 issues (40.9%) refinanced earlier bonds ($18.7 billion of the $48.1 billion ever issued). A refunding usually keeps the original final maturity, which is why the 2010s issues show a shorter median term, but some extend it. New series: a district formed in 2003 that sells a new improvement-area series in 2024 pushes its final maturity to the 2050s. CDIAC's roster reports the latest final maturity for each district, which is the figure in the county table below.
When the 1,102 districts in these rosters reach final maturity
| Bonds reach final maturity | Districts | Share |
|---|---|---|
| 2024–2029 | 76 | 6.9% |
| 2030s | 444 | 40.3% |
| 2040s | 260 | 23.6% |
| 2050s | 321 | 29.1% |
| 2060s | 1 | 0.1% |
Final maturity is the year the debt-service part of the special tax can stop. Only 102 districts (9.3%) get there by 2030; 273 (24.8%) run past 2050, the newest developments in Riverside, San Bernardino, San Joaquin and Contra Costa among them. Each county's district list shows the final maturity for every CFD; the by-county table carries the debt and delinquency figures that go with it.
Final maturity by county
Marin County's districts mature soonest (median 2027); Contra Costa County's latest (median 2053). Counties with fewer than five reporting districts are included but their medians mean little. Download: CSV.
| County | CFDs | Earliest | Median | Latest | By 2030 | 2031–40 | 2041–50 | After 2050 | Special tax 2024-25 |
|---|---|---|---|---|---|---|---|---|---|
| Alameda | 14 | 2025 | 2045 | 2053 | 3 | 4 | 3 | 4 | $28 million |
| Contra Costa | 20 | 2028 | 2053 | 2055 | 1 | 7 | 0 | 12 | $16 million |
| El Dorado | 8 | 2030 | 2036 | 2051 | 1 | 4 | 2 | 1 | $12 million |
| Fresno | 5 | 2029 | 2032 | 2055 | 1 | 2 | 1 | 1 | $2 million |
| Imperial | 13 | 2031 | 2037 | 2043 | 0 | 11 | 2 | 0 | $5 million |
| Kern | 10 | 2037 | 2045 | 2055 | 0 | 4 | 3 | 3 | $22 million |
| Madera | 5 | 2036 | 2051 | 2056 | 0 | 2 | 0 | 3 | $5 million |
| Marin | 9 | 2025 | 2027 | 2053 | 6 | 1 | 1 | 1 | $8 million |
| Merced | 3 | 2035 | 2036 | 2036 | 0 | 3 | 0 | 0 | $1 million |
| Monterey | 3 | 2034 | 2049 | 2050 | 0 | 1 | 2 | 0 | $7 million |
| Napa | 4 | 2046 | 2054 | 2057 | 0 | 0 | 2 | 2 | $6 million |
| Nevada | 3 | 2032 | 2035 | 2051 | 0 | 2 | 0 | 1 | $4 million |
| Orange | 66 | 2024 | 2036 | 2058 | 7 | 37 | 17 | 5 | $226 million |
| Placer | 59 | 2025 | 2052 | 2055 | 4 | 8 | 9 | 38 | $87 million |
| Riverside | 492 | 2024 | 2041 | 2055 | 27 | 213 | 151 | 101 | $335 million |
| San Bernardino | 140 | 2024 | 2044 | 2060 | 14 | 50 | 36 | 40 | $115 million |
| San Diego | 76 | 2024 | 2040 | 2057 | 11 | 29 | 24 | 12 | $139 million |
| San Francisco | 9 | 2035 | 2044 | 2055 | 0 | 3 | 3 | 3 | $99 million |
| San Joaquin | 52 | 2024 | 2044 | 2055 | 5 | 16 | 13 | 18 | $136 million |
| San Mateo | 4 | 2030 | 2041 | 2044 | 1 | 1 | 2 | 0 | $7 million |
| Santa Clara | 5 | 2031 | 2048 | 2055 | 0 | 2 | 1 | 2 | $3 million |
| Santa Cruz | 3 | 2028 | 2035 | 2046 | 1 | 1 | 1 | 0 | $5 million |
| Solano | 16 | 2025 | 2049 | 2054 | 3 | 4 | 3 | 6 | $17 million |
| Sonoma | 4 | 2025 | 2052 | 2054 | 1 | 1 | 0 | 2 | $5 million |
| Stanislaus | 17 | 2028 | 2035 | 2054 | 1 | 10 | 2 | 4 | $22 million |
| Ventura | 16 | 2027 | 2035 | 2053 | 3 | 9 | 2 | 2 | $21 million |
| Yolo | 34 | 2025 | 2035 | 2055 | 12 | 13 | 4 | 5 | $29 million |
| Yuba | 12 | 2035 | 2051 | 2054 | 0 | 4 | 1 | 7 | $5 million |
Not in this table: Sacramento (62), Los Angeles (56), San Luis Obispo (2), Sutter (2), Mono (1), Amador (1), Calaveras (1) districts that report to CDIAC but sit outside the county rosters this site holds. Los Angeles and Sacramento have their own district lists, built from the county auditors' direct-assessment files: Los Angeles and Sacramento. Multi-county districts are counted under the issuer's county.
Districts that have already ended
A district with bonds outstanding must file a yearly fiscal status report with CDIAC (Government Code §53359.5). When the bonds are gone, the filings stop. Of the 1,528 district issuers that filed at least once between 1993 and 2025, 1,233 filed for 2025 and 295 had stopped earlier, after a median of 18 years of reports. A renamed or merged district also disappears from the list, so read the count as an upper bound on districts whose bond tax has ended.
| Last report filed | Districts that stopped filing |
|---|---|
| 1990–1994 | 1 |
| 1995–1999 | 12 |
| 2000–2004 | 18 |
| 2005–2009 | 27 |
| 2010–2014 | 46 |
| 2015–2019 | 108 |
| 2020–2024 | 83 |
End dates and escalators written into real districts
From the Rate and Method documents and annual levy reports we have read for city pages on this site. “Services” districts have no bonds and no stated end; “facilities” districts end with their bonds or a stated last levy year.
| District | County | Type | When it ends | How the maximum rises |
|---|---|---|---|---|
| City of Elk Grove CFD No. 2002-1 (East Franklin) | Sacramento | facilities | Last levy year 2037-38 | none stated in the levy report (levied at the maximum, $840 per home FY 2026-27) |
| City of Elk Grove CFD No. 2003-1 (Poppy Ridge), facilities | Sacramento | facilities | Facilities portion last levy year 2045-46 | none stated for facilities; police component lesser of SF CPI or 5% |
| City of Elk Grove CFD No. 2005-1 (Laguna Ridge), facilities | Sacramento | facilities | Last levy year 2050-51 | 2% a year |
| City of Elk Grove CFD No. 2006-1 (Maintenance Services) | Sacramento | services | no end date (services) | greater of April SF CPI or 2% |
| River Islands PFA CFD No. 2003-1 and 2016-1 | San Joaquin | facilities | bonds; CDIAC final maturity 2049 (2003-1) and 2055 (2016-1) | maximum increases 2% each fiscal year (2022 official statement) |
| City of Lathrop CFD No. 2013-1 (River Islands services) | San Joaquin | services | services in perpetuity | not found in saved sources |
| City of Lathrop CFD No. 2024-1 (Eagles Landing Services) | San Joaquin | services | no end date (services) | lesser of SF-Oakland-Hayward CPI and 4% from July 1, 2025 |
| City of Irvine CFD No. 2013-3 (Great Park), IA 10 | Orange | facilities + services | about 82–85% of the maximum ends 40 years after the area's first bonds (FY 2054-55 to 2059-60 by area); the rest continues for maintenance | 2% a year for 40 years after the first bonds |
| City of Corona CFD No. 2018-1 (Bedford), IAs 1–4 | Riverside | facilities | bonds; CDIAC final maturity 2054 | 2% a year |
| City of Santee CFD No. 2017-1 (Weston Infrastructure) | San Diego | facilities | bonds; last levy year 2058-59 per the city | no escalation |
| City of Santee CFD No. 2015-1 (Municipal Maintenance Services) | San Diego | services | no end date (services) | greater of San Diego CPI or 2% |
| Carlsbad CFD No. 1 (citywide) | San Diego | one-time | a one-time tax at building permit, not an annual levy on most homes (city fact sheet) | none (one-time) |
| City of Chino CFD No. 2020-1 (Services) | San Bernardino | services | perpetual | CPI |
| Poway USD CFD No. 6 (4S Ranch) | San Diego | facilities | bonds | 2% a year per the district (the levied amount is not published) |
City pages with full district tables: Elk Grove, Lathrop, Irvine, Corona, San Diego County Districts, Carlsbad, Chino.
Does Mello-Roos go up, and by how much
- The 2% cap on homes (facilities tax). Government Code §53321(d), as we read it for districts formed after 1993, requires the maximum facilities special tax on a parcel used for private residential purposes to be set as a dollar amount that may not increase by more than 2% a year, and bars raising a residential parcel's tax by more than 10% because other owners in the district are delinquent. Services taxes and non-residential maxima are not capped the same way, which is why the services districts in the examples table carry CPI escalators. Verify the current text on the Legislature's site.
- What the documents say. Of the escalators we have read, 2% a year is the most common (River Islands, Great Park, Corona's Bedford areas, Laguna Ridge facilities, Poway USD); others tie the services maximum to a consumer price index, usually with a floor or ceiling (Elk Grove: lesser of CPI or 5%; Lathrop: lesser of CPI and 4%; Santee: greater of CPI or 2%); a few state none in their reports (Elk Grove CFD 2002-1, Santee's Weston infrastructure district).
- Maximum is not the levy. A facilities district levies only what its debt service, reserve and administration require, so the applied rate is often below the maximum (Elk Grove's Laguna Ridge maintenance tax at 95% of maximum, Corona and Beaumont districts at 73% to 92% in their reports). The maximum can keep rising while the bill is flat, and the bill can jump toward the maximum if delinquencies rise, within the 10% rule.
- Prepayment. §53344.1 allows the agency to provide for prepaying and permanently satisfying the special tax; the Rate and Method sets the formula. Prepaying ends the facilities tax on that parcel, not a services tax.
How to find your district's end date
- The tax bill. The direct-levy or special-assessment lines name each district; the Mello-Roos Act's billing provisions require a telephone number for questions about the special tax to appear with it. The county auditor-controller's direct-levy listing (Los Angeles, Sacramento, Orange and San Diego publish one) names the administrator behind the number.
- The annual special-tax report. Cities and school districts post annual special-tax reports (the Act's §53343.1 and §53343.2 set the yearly reporting duty); the reports we have read state the bonds outstanding, final maturity, the levy by class and the percent of maximum levied. Bonded districts also file continuing-disclosure reports on the MSRB's EMMA site.
- The Notice of Special Tax Lien. Recorded against every parcel in the district under §53328.3, it attaches the Rate and Method with its maximum rates, escalator and last tax year. The county recorder has it; a title report lists it.
- The seller's disclosure. Civil Code §1102.6b requires a seller to give the buyer a Notice of Special Tax for each Mello-Roos district; the notice form carries the maximum tax and, for a facilities tax, its last year. If you are buying, ask for it before you waive contingencies.
- CDIAC. The state's yearly fiscal status data (the source of this page) lists every bonded district's final maturity; our county tables reproduce it with the district's levy and delinquency.
Frequently Asked Questions
How long does Mello-Roos last in California?
Usually as long as the district's bonds: the median California CFD bond runs 28.7 years from sale to final maturity, and 59.2% of the 4,269 CFD bond issues ever reported to the state ran 25 years or more (31% a full 30 years or more). Across the 1,102 districts in the 28 county rosters on this site (of 1,227 filing with CDIAC in 2024-25), the median final maturity is 2041; 9.3% reach it by 2030 and 24.8% after 2050. A district that also levies for services (police, fire, landscaping, park maintenance) can keep that part of the tax indefinitely, and new bonds or refundings push the facilities tax out again.
When does Mello-Roos expire?
On the date the Rate and Method of Apportionment sets. Under Government Code §53321 the resolution of intention to form a district must state the tax year after which no further special tax will be levied, except for a services tax, which may run with no end date; a facilities tax ends in the year the district's bonds are repaid (its final maturity) or the stated last levy year, whichever the RMA controls. Examples on this page: Elk Grove CFD 2002-1 ends with fiscal year 2037-38, Laguna Ridge's facilities tax with 2050-51, and Lathrop's River Islands services tax is written to run in perpetuity. The annual bill does not show the end date; the county auditor's direct-levy contact, the agency's annual special-tax report or the recorded Notice of Special Tax Lien does.
Does Mello-Roos go up every year?
It can, and the cap depends on the kind of tax. For the facilities tax on a parcel used for private residential purposes, Government Code §53321(d) (as we read it, for districts formed after 1993) requires the maximum to be set as a dollar amount that may rise by no more than 2% a year, and it bars raising a residential parcel's tax by more than 10% because other owners are delinquent. A services tax is not under that 2% ceiling, which is why the services districts we have read escalate by a consumer price index, often capped at 4% or 5%; facilities districts mostly use 2% a year, and some state no escalator. The amount actually levied can be below the maximum when the district collects only what debt service and administration require.
Can I pay off Mello-Roos early?
Usually yes, for the facilities (bond) portion. Most Rate and Method documents include a prepayment formula, and Government Code §53344.1 lets the agency provide for prepayment and permanent satisfaction of the special tax obligation. The payoff is the parcel's share of outstanding bonds plus fees, often tens of thousands of dollars on a newer home, and it does not end a services tax. Ask the district's special-tax administrator for a payoff quote; the figure on the tax bill is the annual levy, not the payoff.
What happens to the special tax after the bonds are paid off?
The facilities portion must stop, but the services portion continues if the district has one. Irvine's Great Park district is an example: the Rate and Method for each improvement area ends about 82% to 85% of the maximum 40 years after the area's first bonds (fiscal years 2054-55 to 2059-60 depending on the area) and keeps the rest for maintenance. In CDIAC's filings, 295 of the 1,528 district issuers that ever reported have stopped filing yearly fiscal status reports, most of them in the last ten years, which is what a paid-off district looks like in the state data (a renamed or merged district looks the same, so treat it as an upper bound).
How do I find out when my Mello-Roos ends?
Four places, in order: the direct-levy line on your secured tax bill, which names the district and, under the Mello-Roos Act's billing provisions, a telephone number for questions about it; the county auditor-controller's direct-levy or special-assessment listing, which names the administrator; the agency's annual special-tax report or the bond's continuing-disclosure report on EMMA, which states the final maturity and the levy; and the Notice of Special Tax Lien recorded against the parcel under §53328.3, which carries the Rate and Method with its last tax year. A seller must give the buyer a Notice of Special Tax for each district under Civil Code §1102.6b, and the notice form carries the maximum tax and, for a facilities tax, its last year.
Learn More
Sources: California Debt and Investment Advisory Commission, Mello-Roos Community Facilities District Yearly Fiscal Status Reports (reporting year 2024-25 roster; all filings 1993–2025) and DebtWatch issuance data for Community Facilities District bonds (4,269 sold issues, 1985–2026), fetched October 2026; the Rate and Method of Apportionment documents, annual special-tax reports and official statements cited on the linked city pages; Government Code §§53311, 53321, 53328.3, 53340.2, 53343.1–53343.2, 53344.1, 53345 and 53359.5 and Civil Code §1102.6b, paraphrased with the section cited (none is quoted; verify the current text on the Legislature's site). Final maturity is the latest bond series CDIAC reports for each district; a district can sell new bonds and move it. Educational information, not tax or legal advice.