The Mello-Roos Community Facilities Act was passed by the California Legislature in response to various public funding limitations imposed by Proposition 13. (It was written by Henry Mello and Mike Roos, hence the naming.) The law is part of the California Government Code Section 53311 and following.

The Act allows any county, city, special district, school district or joint powers authority to establish a Mello-Roos Community Facilities District (a “CFD”) which allows the entity to levy special taxes for the purpose financing of public improvements and services. The services and improvements that Mello-Roos CFDs can finance include streets, sewer systems and other basic infrastructure, police protection, fire protection, ambulance services, schools, parks, libraries, museums and other cultural facilities. By law, the CFD is also entitled to recover expenses needed to form the CFD and administer the annual special taxes and bonded debt. The taxes are secured by a continuing lien and are levied annually against property within the District. The tax rate is subject to an annual CPI increase as approved at the time of district formation.

A CFD can be initiated by registered voters, landowners or members of a legislative body. The process begins with the one-time adoption of local goals and policies outlining the criteria under which CFDs may be used for facilities, services or both, credit requirements related to bonds issued, and appraisal standards. Through a series of resolutions, the Rate and Method of Apportionment and Boundary Map are subsequently approved, the CFD is formed, and the election is called. With 2/3 approval of voters (if 12 or more registered voters reside within the boundaries of the proposed CFD) or landowners by acreage (if fewer than 12), the CFD is confirmed and the special tax levy is ordered.

Most new residential development in the City of Vacaville will require inclusion (either by formation of a new district or annexation into an existing district) of the planned properties into a CFD. Developers should refer to their Development Agreement governing a specific Development for further details concerning this requirement. If a development will be included in a CFD, the above formation/annexation process will be initiated upon submission of a completed Annexation or Formation Application to the City’s CFD administrators at NBS.

Go to the CFD Map to search by address and review detailed tax information for parcels within CFD boundaries. 

The Citywide Basemap includes information on all parcels within Vacaville, including those properties not located within a CFD and show "No results found" in the CFD Map view.

For additional information on Mello-Roos districts in California, you can visit the California Tax Data website.

This page provides state-specific details on topics such as property tax disclosure requirements. The Free Resources tab also contains information about the history of taxation in California, current tax legislation, and useful summaries of types of property tax - including Mello-Roos Fact Sheet.

BLS CPI Data

For CFD 1
Use Series ID: CUURS49BSA0

For CFDs 8-12
Use Series ID: CWURS49BSA0

On an annual basis, the special tax levy is calculated according to the Rate and Method of Apportionment (the RMA or “formula”) and billed via the county tax property billing process. The active parcels must be determined and the special taxes allocated to any new parcels. Development status and land use may require review for each parcel. Any annexations must be included. Once the parcel and property data has been determined, rates are updated annually based on a cost of living inflator.

Mandatory reporting is needed, managing payment delinquencies is often required, and continuing bond disclosure may be necessary as part of the overall annual administration process.