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Community Facilities District (Mello-Roos) Reports

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Special Tax Rates

The special tax rate for your property is governed by the Rate and Method of Apportionment of Special Tax ("RMA") associated with the particular Community Facilities District your property is located in. The RMA is the taxing formula, and is established at the time of district formation through a landowner election and City Council approval process.

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Selling Your Home Subject to a Special Tax or Special Assessment

If you are selling a property within a Community Facilities District or special assessment district, California state law requires sellers to make a good faith effort to obtain a disclosure Notice concerning the special tax or special assessment and must give the Notice to a prospective buyer.

Such a Notice can be obtained from the City's CFD Administrator/Special Tax Consultant and 1913/1915 Act Special Assessment Consultant, Willdan Financial Services.

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Special Tax and Assessment Prepayments

Special Tax Prepayments

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Helpful Links

Below are links to other resources you may find helpful:

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Community Facilities Districts & 1913/1915 Act Assessment Districts

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).

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Community Facilities Districts & 1913/1915 Act Assessment Districts

Community Facilities Districts Administrator/Special Tax Consultant and 1913/1915 Act Special Assessment Consultant

Willdan Financial Services
27368 Via Industria, Suite 200
Temecula, CA 92590
(866) 807-6864

Community Facilities Districts and 1913/1915 Act Assessment Districts City of San Diego Contact

202 C Street, 7th Floor MS 7B
San Diego, CA 92101
(619) 235-5840
[email protected]

 

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Special Tax Appeals

If you believe the special tax levied on your property is in error, in accordance with the Rate and Method of Apportionment of Special Tax (the taxingformula) established at the time of district formation, you may file an appeal with the City's CFD Administrator/Special Tax Consultant, Willdan Financial Services. The decision to support or deny the appeal is made by the City's Chief Financial Officer.

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