GeoTax Solutions

Over 30 years of experience in Tax Disclosure, Backup Taxes, Overlapping, Extraordinary Taxes and Special Financial Districts. This includes special assessments, ad valorem, parcel taxes, and Community Facilities Districts (CFDs).  We aggregate tax data in tabular and spatial form with API's interfaces and web tools to analyze and research property taxes.

What is a Mello-Roos District?


Mello-Roos District is an area where a special tax is imposed on those real property owners within a Community Facilities District. The district has chosen to seek public financing through the sale of bonds for the purpose of financing certain public improvements and services, which may include streets, water, sewage and drainage, electricity, infrastructure, schools, parks and police protection for newly developing areas. The tax you pay is used by the district to make the payments of principal and interest on the bonds

The Saratoga, California Library funded by a Mello-Roos district.

1915 Bonds are also required for disclosure in California. For example, in Los Angeles county the 1915 Act Bond issued by a district to build infrastructure such as sewer trunk line, utility line, roads, etc. The district then annually meets the legal requirements to place a special assessment tax on the secured property benefited by the Infrastructure to repay the bond. If the taxes are unpaid when due, the district may meet the legal requirements and take action to foreclose on the property in order to collect the 1915 Act direct assessment amount. The key contact for a 1915 Act assessment is the agency that had the assessment added to a tax bill. 

When purchasing your new home, your future monthly payments will be made up of principal, interest, real property taxes and insurance, but what is the tax for the Community Facilities District, otherwise known as a Mello -Roos District? The CLTA has answered some of the questions most commonly asked about the Mello-Roos Community Facilities Act of 1982.