General

What is a Mello-Roos District?

Ever wonder what the Mello-Roos assessment is about on your property tax bill? 

How is the tax calculated?  Mello-Roos taxes are typically based on development density, construction square footage, or flat acreage.  However, assessment methods may vary depending on local agency procedures.

How much will the Mello-Roos payment be?  The amount may vary from year to year, but may not exceed the maximum amount specified in the public report when the district was created.  The Resolution of Formation will specify how taxes are assessed in your community and will give you enough information so that you can estimate the maximum amount you will have to pay.

When do I pay these taxes?  Your Mello-Roos tax will typically be collected with your general property tax bill.

What happens if a tax payment is late?   Because the Mello-Roos tax is usually collected with your general property tax bill, the Facilities District that obtained the lien may withdraw the assessment from the tax roll and begin foreclosure proceedings.  Mello-Roos taxes are subject to the same penalties that apply to regular property taxes.

How are Mello-Roos taxes affected when the property is sold?  Since Mello-Roos tax is assessed against the land and is not based upon the value of the property, the tax rate stays the same and cannot exceed the original maximum amount stated in the Resolution of Formation.  As Mello-Roos is a lien against the property, delinquent accounts must first be paid before a sale can close.