What Is Mello-Roos?
Mello-Roos is a special tax used to finance public infrastructure in many California communities.
Unlike the standard property tax established under Proposition 13, Mello-Roos is generally not based on a property's assessed value. Instead, it is a special tax approved by local voters or landowners within a Community Facilities District (CFD).
Many newer California neighborhoods include Mello-Roos to help pay for roads, schools, parks, utilities, public safety facilities, and other community improvements.
If you're buying a home in California, understanding whether a property has Mello-Roos can be just as important as understanding its mortgage payment or standard property taxes.
Quick answer
Mello-Roos is a special tax, not a property tax: a Community Facilities District formed under the Mello-Roos Community Facilities Act of 1982 (Government Code §53311 and following) levies it on each parcel to repay bonds for roads, schools, parks and utilities, usually as a flat or formula amount that does not depend on your assessed value. It appears on the secured tax bill as its own line, on top of the 1% Proposition 13 rate and voter-approved debt. Statewide, 1,227 districts levy about $1,605,639,619 a year (2024-25 filings to the California Debt and Investment Advisory Commission).
To find out if a home has Mello-Roos: (1) read the current tax bill, where the district appears under direct assessments or special taxes with its own line (the seller or the county tax collector's lookup has it); (2) ask for the seller's Notice of Special Tax, which California law requires for a home in a Community Facilities District (Civil Code §1102.6b); (3) check the county's list of districts on our by-county page or the district rosters linked below. The section below walks through each.
| County | Districts | Special taxes levied (2024-25) | Unpaid, as reported to CDIAC |
|---|---|---|---|
| Riverside | 492 | $335,469,816 | 0.9% |
| Orange | 66 | $226,193,622 | 0.8% |
| San Diego | 76 | $139,303,984 | 0.5% |
| San Joaquin | 52 | $135,550,714 | 0.7% |
| Sacramento | 62 | $124,474,238 | 0.5% |
| San Bernardino | 140 | $115,418,550 | 0.8% |
| Los Angeles | 56 | $106,386,202 | 33% |
| San Francisco | 9 | $98,711,186 | 0.4% |
| Placer | 59 | $87,106,829 | 7.4% |
| Yolo | 34 | $29,065,532 | 0.9% |
| Alameda | 14 | $28,363,588 | 0.9% |
| Stanislaus | 17 | $22,445,203 | 19.5% |
- Value-Based Property Tax
- 1% General Levy
- Voter-Approved Debt
- Mello-Roos (if applicable)
- Parcel Taxes
- Other Special Assessments
The Mello-Roos Community Facilities Act of 1982
Mello-Roos is the common name for the Mello-Roos Community Facilities Act of 1982.
The law allows local governments to create Community Facilities Districts (CFDs) to finance public improvements and, in some cases, ongoing public services.
Instead of requiring all taxpayers to pay for new infrastructure, only properties located within the Community Facilities District are generally subject to the special tax.
Why Was Mello-Roos Created?
California communities often need expensive infrastructure before homes can be built. Examples include:
- Streets
- Traffic signals
- Sidewalks
- Schools
- Parks
- Fire stations
- Police facilities
- Water systems
- Sewer systems
- Storm drainage
- Libraries
Rather than paying all of these costs up front, local governments can finance the improvements through bonds that are repaid over time using Mello-Roos special taxes collected from properties within the district.
How Mello-Roos Differs from Property Tax
Many homeowners mistakenly believe Mello-Roos is simply another property tax. It is not.
| Standard property tax | Mello-Roos |
|---|---|
| Generally based on assessed value | Usually not based on assessed value |
| Governed primarily by Proposition 13 | Created under the Mello-Roos Community Facilities Act |
| Applies throughout California | Applies only within a Community Facilities District |
| Continues indefinitely while the property exists | Often has a stated duration, though terms vary by district |
A property can have:
- standard California property tax,
- voter-approved bond taxes,
- Mello-Roos,
- parcel taxes,
- and other special assessments.
These may all appear on the same annual property tax bill.
How Is Mello-Roos Calculated?
Unlike standard property taxes, there is no single statewide formula. Each Community Facilities District establishes its own method. Examples include:
- Fixed annual amount per home
- Amount based on lot size
- Amount based on square footage
- Amount based on property type
- Escalating annual schedule
- Other formulas adopted by the district
Because every district is different, two neighboring subdivisions may have completely different Mello-Roos charges.
What Does Mello-Roos Pay For?
Depending on the district, Mello-Roos revenue may fund:
- New schools
- Roads
- Bridges
- Parks
- Recreation facilities
- Street lighting
- Water infrastructure
- Sewer infrastructure
- Flood control
- Fire stations
- Police facilities
- Emergency services
- Libraries
- Public landscaping
Some districts also finance ongoing public services in addition to construction.
How Long Does Mello-Roos Last?
Many Community Facilities Districts issue long-term bonds. As a result, Mello-Roos may continue for:
- 20 years
- 30 years
- 40 years
- or another period established by the district
Some districts have scheduled expiration dates. Others may continue collecting taxes for different authorized purposes. The duration depends on the individual Community Facilities District.
When do Mello-Roos taxes end? What the bond data shows
CDIAC's 2024-25 reports give a final bond maturity for 1,102 Community Facilities Districts across 28 counties on this site. Only 102 of them (9%) pay off their bonds by the end of 2030 (2025 through 2030 inclusive, so the count spans the first two rows below); most run well into the 2040s and 2050s, because districts typically sell 30-year bonds, and refundings and new bond series push the final maturity out again.
| Bonds reach final maturity | Districts | Share |
|---|---|---|
| 2025–2029 | 76 | 6.9% |
| 2030s | 444 | 40.3% |
| 2040s | 260 | 23.6% |
| 2050s | 321 | 29.1% |
| 2060s | 1 | 0.1% |
Final maturity is when the debt-service portion of the special tax can stop. A district that also levies for ongoing services (police, parks, landscaping), or that sells new bonds, can keep collecting after its current bonds are paid, and a few districts shown as maturing in 2025–2029 (76) may have already closed out. Each county's district page lists the final maturity year for every CFD, and the by-county table counts how many districts in each county mature by the end of 2030. For the full answer, with every county's final-maturity range, the term of every CFD bond issue ever sold, the districts that have already paid off, and the 2%-a-year cap on residential facilities taxes, see How long does Mello-Roos last?.
How Much Does Mello-Roos Cost?
There is no statewide average. Annual charges can range from a few hundred dollars to several thousand dollars depending on:
- the Community Facilities District,
- the amount financed,
- the property's classification,
- and the district's adopted tax formula.
Because the calculation varies by district, it cannot be estimated accurately from purchase price or county alone.
Does Every California Home Have Mello-Roos?
No. Many properties have no Mello-Roos at all. Mello-Roos is more commonly found in:
- newer master-planned communities,
- recently developed suburban neighborhoods,
- areas where significant infrastructure was built before homes were constructed.
Older established neighborhoods are less likely to have Mello-Roos, although exceptions exist. For a city-level picture, the Sacramento County pages for Elk Grove, Folsom and Rancho Cordova list every district by name with what it funds and the typical annual tax.
How Can I Find Out If a Property Has Mello-Roos?
Before purchasing a home, you can often determine whether Mello-Roos applies by reviewing:
- the property's annual tax bill,
- seller disclosures,
- title documents,
- county tax records,
- Community Facilities District information,
- or asking your real estate professional.
The annual property tax bill often lists the special tax separately.
Does Mello-Roos Affect Proposition 13?
No. Mello-Roos does not replace Proposition 13. Instead, it is generally an additional special tax.
Property Tax (1% + voter-approved debt) + Mello-Roos = Total Annual Property Tax Bill
A homeowner may therefore have both a relatively low Proposition 13 property tax and a significant Mello-Roos obligation.
Does Our Property Tax Calculator Include Mello-Roos?
No. Version 1 of the California Property Tax Calculator estimates:
- Proposition 13 assessed value,
- county-level value-based property tax.
It does not estimate:
- Mello-Roos,
- parcel taxes,
- Community Facilities District charges,
- or other parcel-specific assessments.
These amounts vary by property and cannot be accurately estimated using purchase price and county alone. Future versions of the site may include additional tools to help identify parcel-specific assessments.
Common Misconceptions
“Mello-Roos is part of Proposition 13.”
No. They are separate laws serving different purposes.
“Every new home has Mello-Roos.”
No. Many newer developments do not have Mello-Roos, while some older areas may contain Community Facilities Districts.
“Mello-Roos is based on my home's value.”
Usually not. Most Community Facilities Districts use their own adopted tax formulas.
“Mello-Roos lasts forever.”
Not necessarily. Many districts establish a defined financing period, although the specific duration varies.
Mello-Roos districts by county
Mello-Roos is levied by a specific Community Facilities District (CFD), so whether you pay it depends on the exact parcel. We publish the active districts for the counties with usable data — browse them to see which communities carry a special tax and roughly how much. For the statewide picture, see California Mello-Roos by county — debt & delinquency:
Los Angeles and Sacramento counts are from each county Auditor's 2025/26 direct-assessment roll; the other counties are the CDIAC Mello-Roos fiscal-status roster (reporting year 2024/25, with per-district delinquency). To confirm a specific parcel, check its tax bill or the county's CFD lookup.
Frequently Asked Questions
Is Mello-Roos tax deductible?
Generally, no — at least not the part that pays for infrastructure. Only value-based (ad valorem) property taxes are deductible as real-estate taxes on a federal return, and Mello-Roos is a special tax for local improvements, not a value-based tax. The IRS generally does not treat special assessments for local benefits as deductible real-property taxes. Some homeowners deduct a portion tied to specific ongoing services — the treatment depends on the charge and current tax law, so consult a qualified tax professional for your situation.
How long does Mello-Roos last, and when does it expire?
It varies by district. Mello-Roos usually finances bonds repaid over about 20 to 40 years, and many Community Facilities Districts have a scheduled end date, after which the special tax stops or drops sharply. Across the 1,102 bonded districts in CDIAC's 2024-25 county reports, only 102 (9%) have bonds that mature by the end of 2030; 40.3% mature in the 2030s, 23.6% in the 2040s and 29.1% in the 2050s or later. Some districts continue collecting for authorized ongoing services after the bonds are paid. Check your specific district's documents or the line item on your tax bill for its end date.
Is Mello-Roos included in your property tax?
It's collected on the same annual property tax bill — usually as a separate line item — but it is not part of the 1% Proposition 13 value-based tax. So it appears on the bill, yet it is an add-on charge, not part of the base property-tax rate.
What does “no Mello-Roos” mean in a home listing?
It means the property is not inside a Community Facilities District that levies the special tax, so the buyer won't owe that add-on charge. Listings often highlight “no Mello-Roos” because the special tax can add hundreds to several thousand dollars a year on top of the standard property tax.
Is Mello-Roos only in California?
Yes. Mello-Roos is specific to California, created by the state's Mello-Roos Community Facilities Act of 1982. Other states finance infrastructure through similar special-assessment or special-district mechanisms, but they are not called Mello-Roos.
How do I find out if a property has Mello-Roos?
Check the property's annual tax bill (Mello-Roos is usually a separate line), the seller's disclosures, county tax records, or the parcel's Community Facilities District. In California, a seller must disclose a Mello-Roos lien through a Notice of Special Tax, which states the current charge and how it may change.
How much does Mello-Roos cost per year?
There is no statewide average. Annual charges commonly run from a few hundred to several thousand dollars, set by each district's own formula — a flat amount per home, by lot size or square footage, or by property type — not by your home's assessed value.
What is a Community Facilities District (CFD)?
A CFD is the special district a city, county, or school district forms under the Mello-Roos Act to finance public improvements and levy the special tax. Only parcels located inside the CFD are subject to the charge.
Mello-Roos vs HOA: what's the difference?
They're unrelated, and a home can have both. Mello-Roos is a government special tax that appears on your county property tax bill and funds public infrastructure (schools, roads, sewers) inside a Community Facilities District; it's mandatory, has a fixed end date, and unpaid amounts can lead to a tax lien. An HOA fee is a private charge billed by a homeowners association to maintain shared community amenities (landscaping, pools, gates); it's set by the HOA, has no set end date, and is enforced under your CC&Rs, not the tax roll. For taxes they share one trait: neither an HOA fee nor a Mello-Roos special tax is deductible as property tax on a federal return.
Can you avoid or pay off Mello-Roos?
You avoid it by buying a home that is not in a Community Facilities District. Some districts allow prepayment of the underlying bond obligation, which can end the tax early — whether that's available depends on the district's financing documents. A homeowner generally cannot remove Mello-Roos on their own.
Can Mello-Roos change over time?
Yes. The annual amount can change if the district's adopted tax formula allows it — for example, an escalating schedule that rises a set percentage each year. The Notice of Special Tax describes the maximum rate and how it can increase.
Primary sources: Government Code §53311 (Mello-Roos Community Facilities Act of 1982) · Civil Code §1102.6b (Mello-Roos special-tax disclosure) · California Debt and Investment Advisory Commission (CDIAC) · CDIAC DebtWatch. Check a figure against the document before relying on it. Last reviewed October 2026.
Learn More
This guide provides a general educational overview of Mello-Roos Community Facilities Districts in California. Individual Community Facilities Districts establish their own financing documents, tax formulas, and collection methods. Homeowners and buyers should review the applicable district documents, county tax records, and consult qualified professionals regarding specific properties.