Community Facilities Districts (Mello-Roos) and 1913/1915 Act assessment districts are defined areas of the City of San Diego in which property owners have voted to impose special taxes or assessments on themselves in order to finance public improvements required in connection with the development of the property within each district.

The City's districts were formed in accordance with the Mello-Roos Community Facilities Act of 1982 (CFDs), and provisions of the California Streets & Highways Code (1913/1915 Act assessment districts).

The City only administers the following districts:

City of San Diego - Community Facilities Districts

• CFD No. 1 (Miramar Ranch North).
  • On July 17, 2021, the City closed and dissolved CFD No. 1 (Miramar Ranch North) via Ordinance.
    O-21335. For more information, please see the Closeout Analysis and Findings Report.
• CFD No. 2 (Santaluz) - Improvement Area No. 1.
• CFD No. 2 (Santaluz) - Improvement Area No. 3.
• CFD No. 2 (Santaluz) - Improvement Area No. 4.
• CFD No. 3 (Liberty Station).
• CFD No. 4 (Black Mountain Ranch Villages).

City of San Diego - 1913/1915 Act Assessment Districts

• Piper Ranch Assessment District (No. 4096).

If you are seeking information or assistance on other community facilities districts or assessment districts in the city or county other than the above, please contact the respective agencies that coordinate those districts. See Helpful Links for guidance on where this information may be obtained. In addition, if you are seeking information on City of San Diego-administered Maintenance Assessment Districts, visit Parks and Recreation's Maintenance Assessment Districts web page.

Additional information can be found under Frequently Asked Questions.