San Diego County Mello-Roos Districts
San Diego County, California has 76 reporting Mello-Roos Community Facilities Districts (CFDs), carrying about $1.08 billion in bond debt and levying roughly $109 million in special taxes a year. Search the full list below by name or purpose — each district shows its bond debt, annual special tax, and how much is going unpaid.
District-level figures from the California Debt and Investment Advisory Commission (CDIAC), reporting year 2024-25. Aggregates only — no parcel or owner data.
All San Diego County Mello-Roos districts
Showing 76 of 76 districts.
| District (CFD) | Purpose | Bond debt outstanding | Annual special tax | % unpaid | Final year |
|---|---|---|---|---|---|
| Poway Unified School District CFD No 6 | Schools | $106M | $11.3M | 0.4% | 2042 |
| Poway Unified School District CFD No 14 | Schools | $66.7M | $4.9M | 0.1% | 2036 |
| San Diego County CFD No 2008-01 | Infrastructure | $51.6M | $1.4M | 0.5% | 2050 |
| Poway Unified School District CFD No 11 | Schools | $41.5M | $1.2M | 1.0% | 2043 |
| California Municipal Finance Authority CFD No 2021-11 | Infrastructure | $39.4M | $2.5M | 0.4% | 2057 |
| California Statewide Communities Development Authority CFD No 2021-02 | Infrastructure | $38.8M | $2.0M | 0.0% | 2053 |
| Poway Unified School District CFD No 16 | Schools | $38.6M | $1.4M | 0.5% | 2050 |
| San Marcos CFD No 99-01 | Infrastructure | $37.7M | $349K | 1.9% | 2038 |
| Poway Unified School District CFD No 15 | Infrastructure | $36.9M | $1.2M | 0.8% | 2052 |
| Del Mar Union School District CFD No 99-1 | Schools | $34.9M | $2.8M | 0.4% | 2049 |
| Poway Unified School District CFD No 10 | Schools | $34.4M | $3.2M | 0.6% | 2041 |
| San Dieguito Union High School District CFD No 03-1 | Schools | $27.0M | $2.6M | 0.3% | 2047 |
| Romoland School District CFD No 2020-2 | Schools | $24.3M | $881K | 0.6% | 2055 |
| San Dieguito Union High School District CFD No 95-1 | Schools | $23.1M | $2.5M | 0.3% | 2047 |
| Chula Vista CFD No 16-I | Infrastructure | $21.7M | $642K | 0.5% | 2051 |
| San Diego CFD No 2 | Infrastructure | $20.0M | $3.0M | 0.9% | 2033 |
| San Dieguito Union High School District CFD No 94-2 | Schools | $20.0M | $2.1M | 0.2% | 2047 |
| Solana Beach School District CFD No 2004-1 | Schools | $19.2M | $3.0M | 0.3% | 2042 |
| Rancho Santa Fe Community Services District CFD No 1 | Infrastructure | $19.1M | $3.6M | 0.9% | 2030 |
| California Statewide Communities Development Authority CFD No 2017-01 | Infrastructure | $18.8M | $1.1M | 0.4% | 2048 |
| Chula Vista CFD No 07-1 | Infrastructure | $17.8M | $2.1M | 0.5% | 2036 |
| North City West School Facilities Financing Authority CFD No 1 | Schools | $16.7M | $7.2M | 0.5% | 2027 |
| Oceanside CFD No 2000-1 | Infrastructure | $14.8M | $1.7M | 0.1% | 2034 |
| San Ysidro School District CFD No 3 | Schools | $14.6M | $2.7M | 0.4% | 2050 |
| Carlsbad CFD No 3 | Infrastructure | $14.5M | $820K | 0.6% | 2038 |
| Encinitas CFD No 1 | Infrastructure | $12.9M | $1.9M | 0.7% | 2030 |
| Chula Vista CFD No 99-1 | Infrastructure | $12.1M | $2.0M | 0.7% | 2036 |
| Escondido CFD No 2020-02 | Infrastructure | $11.9M | $652K | 0.0% | 2052 |
| San Diego CFD No 4 | Infrastructure | $11.6M | $1.2M | 0.9% | 2037 |
| Chula Vista CFD No 06-1 | Infrastructure | $11.1M | $1.4M | 0.6% | 2033 |
| Poway Unified School District CFD No 4 | Schools | $10.7M | $1.9M | 0.9% | 2042 |
| Del Mar Union School District CFD No 95-1 | Schools | $10.3M | $1.8M | 0.5% | 2036 |
| San Diego CFD No 3 | Infrastructure | $10.0M | $1.1M | 1.0% | 2036 |
| San Marcos Unified School District CFD No 4 | Schools | $10.0M | $2.2M | 0.6% | 2036 |
| California Municipal Finance Authority CFD No 2022-27 | Infrastructure | $9.7M | $922K | 2.3% | 2054 |
| Escondido CFD No 2006-01 | Infrastructure | $9.4M | $1.1M | 0.2% | 2036 |
| Oceanside CFD No 2001-1 | Infrastructure | $9.1M | $1.1M | 0.3% | 2034 |
| Borrego Water District CFD No 2017-1 | Infrastructure | $9.0M | $708K | 0.0% | 2042 |
| San Marcos Unified School District CFD No 5 | Schools | $8.1M | $1.9M | 0.3% | 2032 |
| San Marcos CFD No 2002-1 | Infrastructure | $8.0M | $868K | 0.3% | 2035 |
| Santee CFD No 2017-1 | Infrastructure | $7.9M | $540K | 0.1% | 2049 |
| Oceanside CFD No 2006-1 | Infrastructure | $7.5M | $662K | 0.0% | 2038 |
| Poway Unified School District CFD No 12 | Schools | $7.4M | $1.6M | 0.7% | 2042 |
| Chula Vista CFD No 2001-1 | Infrastructure | $7.1M | $558K | 1.2% | 2036 |
| Chula Vista CFD No 12-1 | Infrastructure | $6.6M | $842K | 0.0% | 2036 |
| San Marcos Unified School District CFD No 7 | Schools | $6.6M | $433K | 0.4% | 2048 |
| San Dieguito Union High School District CFD No 99-1 | Schools | $6.0M | $557K | 0.6% | 2047 |
| Chula Vista CFD No 08-1 | Infrastructure | $5.7M | $916K | 0.5% | 2032 |
| San Marcos Unified School District CFD No 12 | Schools | $5.3M | $324K | 0.3% | 2054 |
| Poway Unified School District CFD No 2 | Schools | $5.2M | $2.4M | 0.5% | 2042 |
| San Dieguito Union High School District CFD No 95-2 | Schools | $5.0M | $484K | 0.4% | 2047 |
| San Dieguito Union High School District CFD No 94-3 | Schools | $4.8M | $566K | 0.2% | 2040 |
| Valley Center-Pauma Unified School District CFD No 2003-1 | Schools | $4.5M | $810K | 1.0% | 2033 |
| Poway Unified School District CFD No 13 | Schools | $4.5M | $1.7M | 0.7% | 2042 |
| San Marcos CFD No 88-1 | Infrastructure | $3.7M | $1.3M | 0.1% | 2027 |
| San Marcos Unified School District CFD No 15 | Schools | $3.5M | $242K | 0.0% | 2053 |
| Escondido CFD 2022-1 | Infrastructure | $3.3M | $262K | 0.9% | 2054 |
| San Marcos Unified School District CFD No 11 | Schools | $3.2M | $193K | 0.0% | 2049 |
| Chula Vista CFD No 2001-2 | Infrastructure | $3.0M | $496K | 0.2% | 2032 |
| San Marcos Unified School District CFD No 8 | Schools | $3.0M | $191K | 0.2% | 2051 |
| Chula Vista CFD No 13-1 | Infrastructure | $2.8M | $277K | 0.0% | 2036 |
| Chula Vista CFD No 97-3 | Infrastructure | $2.6M | $568K | 0.3% | 2036 |
| Solana Beach School District CFD No 99-1 | Schools | $2.6M | $2.5M | 0.3% | 2040 |
| San Marcos Unified School District CFD No 16 | Schools | $2.2M | $161K | 0.4% | 2053 |
| Chula Vista CFD No 2000-1 | Infrastructure | $2.0M | $375K | 0.6% | 2036 |
| Poway Unified School District CFD No 8 | Schools | $1.9M | $1.1M | 0.5% | 2028 |
| Poway Unified School District CFD No 3 | Schools | $1.5M | $530K | 0.0% | 2028 |
| Escondido CFD No 2000-01 | Infrastructure | $1.1M | $206K | 0.0% | 2031 |
| San Dieguito Union High School District CFD No 99-3 | Schools | $770K | $80K | 0.7% | 2046 |
| Carlsbad Unified School District CFD No 1 | Schools | $725K | $161K | 1.2% | 2029 |
| Borrego Water District CFD No 2007-1 | Infrastructure | $660K | $103K | 1.4% | 2032 |
| Poway Unified School District CFD No 9 | Schools | $458K | $192K | 0.0% | 2028 |
| Poway Unified School District CFD No 5 | Schools | $450K | $186K | 0.3% | 2028 |
| Poway Unified School District CFD No 7 | Schools | $445K | $175K | 1.1% | 2028 |
| San Dieguito Union High School District CFD No 99-2 | Schools | $240K | $26K | 2.2% | 2043 |
| San Marcos Unified School District CFD No 3 | Schools | — | — | 0.0% | 2024 |
Source: California Debt and Investment Advisory Commission (CDIAC) — Mello-Roos CFD Yearly Fiscal Status Reports. Bond debt is principal outstanding; “annual special tax” is the amount levied for the year; “% unpaid” is the share of that levy still unpaid (a delinquency signal). Self-reported by issuers; verify against your tax bill and the district before relying.
How Mello-Roos works in San Diego County
A Mello-Roos special tax is separate from your Proposition 13 ad-valorem tax. It funds a specific district's bonds — new schools, roads, water and sewer, parks — or ongoing services, and it is charged as a flat amount set by each CFD's Rate and Method of Apportionment, not as a percentage of your assessed value. That is why two similar homes in San Diego County can have very different total bills: one may sit inside a CFD and the other may not.
Mello-Roos vs. your Proposition 13 tax
The 1% Proposition 13 base plus voter-approved debt is value-based and applies county-wide. A Mello-Roos / CFD special tax applies only to parcels inside the district and is a flat charge. See what Mello-Roos is and how Proposition 13 sets the rest of your bill.
See the county overview and typical rates on the San Diego County property tax page.
Frequently Asked Questions
What is Mello-Roos in San Diego County?
Mello-Roos is a special tax authorized by California's Mello-Roos Community Facilities Act of 1982 (Gov. Code §53311). A Community Facilities District (CFD) — usually a city, school district, or the county — levies it on parcels inside the district to repay bonds for infrastructure or services, billed on top of the 1% Proposition 13 rate as a flat "direct assessment," not based on your home's value. San Diego County has 76 reporting CFDs with about $1.08 billion in bond debt outstanding (CDIAC, reporting year 2024-25).
How do I find which Mello-Roos district applies to my San Diego County property?
Your Mello-Roos tax appears as a flat line item in the "direct assessments" or "special assessments" section of your San Diego County tax bill, usually naming the CFD. Search that name (or the district's purpose) in the list below to identify it. Mello-Roos amounts are set per parcel under each district's Rate and Method of Apportionment, so the exact figure for your parcel is on your bill or from the district.
How much is Mello-Roos in San Diego County?
It varies widely by district and parcel — there is no single county rate. Across all 76 San Diego County CFDs, about $109 million in special taxes is levied each year. A typical single-family Mello-Roos charge runs roughly $1,500–$5,000 a year, but depends entirely on the CFD and its Rate and Method. Check the district in the table and your own tax bill.
Do San Diego County Mello-Roos taxes ever end?
Usually yes. A CFD's special tax is tied to its bonds, so it typically ends when the bonds are repaid — often 20 to 40 years after issuance. The "Final year" column shows each district's latest reported bond maturity. Some CFDs that fund ongoing services rather than bonds can continue indefinitely; check the district's Rate and Method.
What happens if Mello-Roos isn't paid in San Diego County?
An unpaid Mello-Roos special tax is a lien and can trigger an accelerated judicial foreclosure — faster than ordinary property-tax delinquency — because bondholders must be paid. In reporting year 2024-25, San Diego County CFDs reported about 521 delinquent parcels, with roughly 0.5% of the annual special tax left unpaid. Districts with a high unpaid share are flagged in the table.
Learn More
California-specific educational information, not advice. District figures are self-reported by issuers to the California Debt and Investment Advisory Commission (CDIAC) for reporting year 2024-25 and are aggregates only — no parcel or owner identities. Your parcel's Mello-Roos charge is set by the district's Rate and Method of Apportionment; confirm it on your San Diego County tax bill and with the district. A few Community Facilities Districts span more than one county; those are not listed on any single county page here.