Mello-Roos Special Taxes: What Buyers in Newer Communities Should Know
Figures and rules in this post are as of November 6, 2026, from the sources linked below. Check the source for any later update.
The Mello-Roos Community Facilities Act of 1982 lets local agencies form Community Facilities Districts (CFDs). A CFD can levy a special tax on properties inside it to pay for things like roads, schools, parks and public safety facilities. This is often called a “Mello-Roos tax.”
How it shows up
- The special tax appears as a separate line on the annual property tax bill.
- It is in addition to the base 1% property tax and other voter-approved assessments.
- Some special taxes end after the bonds are repaid, and some continue indefinitely. The district’s documents say which.
Disclosure
California law requires sellers to give buyers a notice of special tax when a property is in a CFD. The amount and terms are usually in the preliminary title report and the Natural Hazard Disclosure package.
Where to look it up
- The property’s current tax bill, on the LA County Treasurer and Tax Collector’s site.
- The California Debt and Investment Advisory Commission, which publishes data on Mello-Roos districts.
Sources
Questions about a home in Los Angeles or the Valley?
Lianna Danielyan, REALTOR® · Equity Union · CA DRE #02142653 · 13400 Ventura Blvd, Sherman Oaks, CA 91423 · (818) 669-6245
Listing information is provided through Equity Union’s IDX/BoldTrail service, is deemed reliable but not guaranteed, and should be independently verified. Information on this page is general and is not legal, tax or financial advice. Equal Housing Opportunity.