A Mello-Roos direct levy is a special assessment 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 as outlined in the "Mello-Roos Community Facilities Act of 1982." The special assessment you pay is used to make the payments of principal and interest on the bonds. The special assessment will stay in effect until the principal and interest on the bonds are paid off along with any reasonable administrative costs incurred.
Services and facilities may include: police protection, fire protection, ambulance and paramedic services, recreation program services, libraries, library services, parks, parkway facilities, open-space facilities, the operation and maintenance of parks, parkways and open space, museums, recreation facilities, child care facilities, cultural facilities, flood and storm protection, services for the removal of any threatening hazardous substance, elementary and secondary school sites and structures, natural gas pipeline facilities, telephone lines, facilities to transmit and distribute electrical energy, cable television lines, and others.
If the annual property tax bill includes a Mello-Roos special assessment and it is not paid in full by June 30, the property may be subject to the accelerated judicial foreclosure process. After June 30, those special assessments subject to the accelerated judicial foreclosure are removed from the unpaid tax bill and the Districts are responsible for collection enforcement.
Mello-Roos special assessments are levied on the tax bill on behalf of the Mello-Roos District and are not levied by the Assessor, Auditor-Controller or Tax Collector. For information or disclosure of a Mello-Roos special assessment levied against property, please contact the Mello-Roos District directly. Contact numbers for the individual districts are contained in the Direct Levy District Listing.