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Mello-Roos/CFD

History of Community Facilities Districts
In 1978, Proposition 13 was enacted by Californians, which limited the ability of many public agencies to finance new projects. In 1982, Senator Henry Mello and Assemblyman Mike Roos assisted in the passage of the “Mello-Roos Community Facilities Act of 1982” authorizing local governments and developers to create Community Facilities Districts (CFDs) for the purpose of selling tax-exempt bonds to fund public improvements.

Mello-Roos Community Facilities Act
The Act allows any county, city, special district, school district or joint powers authority to establish a CFD, which allows for the financing of public services and facilities. To establish a CFD it must be approved by a two-thirds margin of qualified voters in the district. If there are fewer than twelve registered voters within the district, the vote may be passed by current landowners.  At the close of the legal proceedings, an established CFD has all the legal privileges of a legally sanctioned governmental body. All CFD taxes are incurred annually. They are levied/collected at the same time as property taxes.

CFD special taxes, if applicable to you, are required to be shown on your property tax bill. To view a copy of your property tax bill, please visit the Treasurer Tax Collector's site. The list below shows the CFD codes that may appear at the bottom of your tax bill.

List of Community Facilities Districts By Number as Shown on Your Property Tax Bill

You can also use the City's Mello-Roos / CFD search tool to find which CFD may be applicable to your property.

Rancho Santa Margarita Community residents pay various special taxes to support public improvements, including roads, schools and water systems. The agencies constructing those improvements can levy taxes on local residents to pay for the cost of building and financing the improvements. Please note, the City of Rancho Santa Margarita does not levy, administer, collect, or use the CFD special taxes, and did not form any of the CFDs affecting the RSM community.

These are CFDs formed by various agencies that may affect your property taxes. 

Summary of Community Facilities Districts Within Rancho Santa Margarita

Community Facilities Districts levying Mello-Roos taxes within Rancho Santa Margarita were formed by these agencies. For more information on these agencies' CFDs, click on the links below: 

However, the RSM City Council recognizes CFD impacts on residents taxes and has audited the CFDs for compliance requirements and usage of funds. These reports and audit results are displayed here. 

Independent Accountant's Report on Applying Agreed Upon Procedures

Orange County Community Facilities District Report

Additionally, forming agencies produce financial statements that are required to show material CFD related transactions. Audit reports in these financial statements may disclose material affects of CFD transactions affecting financial aspects of the agencies. 

To view the Forming Agencies recent Annual Financial Statements, please click on the links provided below:

Capistrano Valley Unified School District

County of Orange

Saddleback Valley Unified School District

Trabuco Canyon Water District


Here are other important informational documents regarding Community Facilities Districts.

Government Code Section on the Mello-Roos Community Facilities Act of 1982

Mello-Roos Community Facilities Districts Sequence of Events

 

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